Jaganathan, Shankar

Corporate disclosures, 1553 to 2007 AD : the origin of financial and business reporting - - New Delhi Routledge 2009 - xx, 412 p. 22 cm ; Hard

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.

978-0-8213-7799-4


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

657.0954 JAG