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

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Previous	657.076 LAL Corporate annual reports: theory & practice'85	657.076 STE Workout accounting 'A' level	657.0954 BHA Indian accounting standards: practices, comparisons and interpretations	657.0954 JAG Corporate disclosures, 1553 to 2007 AD : the origin of financial and business reporting	657.1 AME Reporting the financial effects of price level changes	657.1 ROB IT skills for accounting students	657.18 PRA Financial accounting in an economic context	Next

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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