・ISBN 978-0-415-71982-7 2014 hard GB£ 140.00
¥40,964.- (税込) *
・ISBN 978-1-315-86726-7 1986 eBook
大学・機関向け
著者・編者 | Lee, T. A., |
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シリーズ | (Routledge Library Editions: Accounting 50) |
出版社 | (Routledge, UK) |
ページ数 | 285 pp. |
ニュース番号 | <606-857> |
This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a 'recycled' accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee's work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.