000			01316nam a2200169Ia 4500
020			_a978-0-8213-7799-4
082			_a657.0954 JAG
100			_aJaganathan, Shankar
245			_aCorporate disclosures, 1553 to 2007 AD : the origin of financial and business reporting
250			_a-
260			_c2009 _bRoutledge _aNew Delhi
300			_axx, 412 p. _b22 cm ; Hard
505			_apt. 1. The background -- pt. 2. The accounting edifice -- pt. 3. Reaching out to the shareholders -- pt. 4. Indian corporate disclosures.
520			_aWith 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.
650			_aCorporations--Accounting _aDisclosure in accounting _aFinancial statements -- History.
942			_cBK
999			_c96838 _d96838