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20220223184611.9 |
| 035 |
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|a (OCoLC)on1288024702
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| 040 |
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|a KEI
|e rda
|c KEI
|d COO
|d JCUdTXA
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| 020 |
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|a 9781801178051
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| 020 |
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|a 1801178054
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| 090 |
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|a HF5605
|b .B35 2022
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| 084 |
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|a 336.9
|2 njb/10
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| 100 |
1 |
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|a Baker, C. Richard,
|d 1946-
|e author.
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| 245 |
1 |
0 |
|a Historical developments in the accountancy profession, financial reporting, and accounting theory /
|c by C. Richard Baker & Martin E. Persson.
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| 250 |
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|a First edition.
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| 264 |
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1 |
|a Bingley, UK :
|b Emerald Publishing,
|c [2022].
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| 264 |
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4 |
|a ©2022.
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| 300 |
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|a xvii, 188 pages :
|b illustrations ;
|c 24 cm.
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a unmediated
|b n
|2 rdamedia
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| 338 |
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|a volume
|b nc
|2 rdacarrier
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| 490 |
1 |
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|a Studies in the development of accounting thought ;
|v volume 25
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| 504 |
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|a Includes bibliographical references (pages 169-181) and index.
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| 505 |
0 |
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|g Section 1.
|t Financial reporting and the accountancy profession --
|g Chapter 1.
|t Contrasting institutional logics: historical development of the public accountancy professions in the United Kingdom and France --
|g Chapter 2.
|t A brief history of the United States Standard Auditor's Report --
|g Chapter 3.
|t The history of accounting standards setting in the United States prior to the creation of the Committee on Accounting Procedures --
|g Chapter 4.
|t The influence of accounting theory on the FASB conceptual framework --
|g Chapter 5.
|t The role of financial reporting in corporate governance --
|g Section 2.
|t Accounting measurements and theory --
|g Chapter 6.
|t A genealogy of positivist and critical accounting research --
|g Chapter 7.
|t Principles versus rules-based accounting standards --
|g Chapter 8.
|t The concept of prudence in accounting --
|g Chapter 9.
|t The challenge of measuring intangibles: insights from brand valuation --
|g Chapter 10.
|t The concept of measurement in financial reporting.
|
| 650 |
|
0 |
|a Accounting
|x History.
|
| 650 |
|
0 |
|a Accounting
|x Standards
|x History.
|
| 700 |
1 |
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|a Persson, Martin E.,
|e author.
|
| 830 |
|
0 |
|a Studies in the development of accounting thought ;
|v 25.
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| 948 |
|
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|a dmitchel 2/23/22 12.44.16
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| 994 |
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|a Z0
|b TXA
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| 999 |
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|s 5e8e60eb-37a3-4dce-845b-03e608ed5af7
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|t 0
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| 952 |
f |
f |
|p normal
|a Texas A&M University
|b College Station
|c Business Library & Collaboration Commons
|d BLCC: Stacks
|t 0
|e HF5605 .B35 2022
|h Library of Congress classification
|i unmediated -- volume
|m A14851242744
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| 998 |
f |
f |
|a HF5605 .B35 2022
|t 0
|l BLCC: Stacks
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