・ISBN 978-0-415-87046-7 hard GB£ 49.99
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著者・編者 | Edwards, J. R. (ed.), |
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シリーズ | (Routledge Library Editions: Accounting 30) |
出版社 | (Routledge, UK) |
出版年 | 2014 |
ページ数 | 335 pp. |
ニュース番号 | <606-844> |
In the UK today the form and content of accounts published by limited companies are closely regulated. In the 19th century the position was different: the popular view was that such matters were for private negotiation between owners and management. Nevertheless, there was a great deal of discussion of the need for regulations, which were actually imposed in a number of areas. This book provides readers with the essence of the many debates that took place, the conclusions reached and the action taken to regulate company accounts.