Corporate disclosures, 1553 to 2007 AD : the origin of financial and business reporting

By:

Jaganathan, Shankar

Material type: Text

TextPublication details: 2009 Routledge New DelhiEdition: -Description: xx, 412 p. 22 cm ; HardISBN:

978-0-8213-7799-4

Subject(s):

Corporations--Accounting Disclosure in accounting Financial statements -- History

DDC classification:

657.0954 JAG

Contents:

pt. 1. The background -- pt. 2. The accounting edifice -- pt. 3. Reaching out to the shareholders -- pt. 4. Indian corporate disclosures.

Summary: With partial reference to corporate disclosures in India Spanning over two millennia of time and five continents of space, this book narrates the unfolding of financial and business reporting. The first part of the book traces the origin of the 'company' as a form of organization and the evolution of bookkeeping. The second part: The Accounting Edifice, depicts events that led to the disclosure of the balance sheet, the profit and loss account, cash flow statements and the practice of auditing. In the third part: Reaching out to the Shareholders, the author explores the need for governance, reporting of intangible assets and the emergence of annual reports.

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Holdings
Item type	Current library	Collection	Call number	Status	Date due	Barcode
Books	H.T. Parekh Library	GSB Collection	657.0954 JAG (Browse shelf(Opens below))	Available		38365

pt. 1. The background --
pt. 2. The accounting edifice --
pt. 3. Reaching out to the shareholders --
pt. 4. Indian corporate disclosures.

With partial reference to corporate disclosures in India
Spanning over two millennia of time and five continents of space, this book narrates the unfolding of financial and business reporting. The first part of the book traces the origin of the 'company' as a form of organization and the evolution of bookkeeping. The second part: The Accounting Edifice, depicts events that led to the disclosure of the balance sheet, the profit and loss account, cash flow statements and the practice of auditing. In the third part: Reaching out to the Shareholders, the author explores the need for governance, reporting of intangible assets and the emergence of annual reports.

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