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Accounting History Newsletter, 1980-1989 and Accounting History, 1989-1994
First Published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.
Limitation of Balance Sheet
Though Balance Sheet is supposed to exhibit true and fair exposure of a business or enterprise, but due to certain limitations in following the rigidity in accounting principle and ignoring the socio-economic changes, its very objective is defeated. In this book, the author has not only highlighted the limitation but also proposed a new model of Balance Sheet in consideration of the impact of non-financial elements and price level changes in accounting. The book contains ten Chapters. Chapter 1 deals with the object, area and scope of the study. Chapter 2 speaks of the definition and history of balance sheet. Valuation of assets and liabilities is dealt with in chapter 3. Human element being...
Inflation Accounting Practices in India's Corporate Sector
This Treatise On Inflation Accounting Provides A Detailed Treatment Of Concepts And Techniques Of Inflation Accounting. It Gives A Clear Understanding Of Accounting Data And Their Limitations During Inflation. In This Context, An Attempt Is Made To Underline The Importance Of Inflation Accounting With Particular Reference To A Case Study Of Selected Units.
Issues in Financial Accounting
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
Gerhard G. Mueller: Father of International Accounting Education
Gerhard G Mueller is best known for his work in the area of international accounting, but his contributions have spanned many areas of accountancy teaching, research, and professional service. His books and leadership roles have made him the premiere international accountant of the 20th century.
