TY  - BOOK
AU  - Jaganathan, Shankar
TI  - Corporate disclosures, 1553 to 2007 AD : the origin of financial and business reporting
SN  - 978-0-8213-7799-4
U1  - 657.0954 JAG 
PY  - 2009///
CY  - New Delhi
PB  - Routledge
KW  - Corporations--Accounting
KW  - Disclosure in accounting
KW  - Financial statements -- History
N1  - pt. 1. The background --
pt. 2. The accounting edifice --
pt. 3. Reaching out to the shareholders --
pt. 4. Indian corporate disclosures
N2  - 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
ER  -