Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) Routledge Library Editions: Accounting Series
Coordonnateurs : Lee T., Parker Robert
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.
Introduction. 1. Review and History 2. Initial Ideas 3. Early Argument 4. Extending the Argument 5. A Major Extension 6. Obtaining the Data 7. Analysis of Entities 8. Empirical Findings 9. Criticisms
Multivolume collection by leading authors in the field
Date de parution : 11-2013
17.4x24.6 cm
Disponible chez l'éditeur (délai d'approvisionnement : 14 jours).
Prix indicatif 172,36 €
Ajouter au panierDate de parution : 11-2015
17.4x24.6 cm
Disponible chez l'éditeur (délai d'approvisionnement : 14 jours).
Prix indicatif 53,83 €
Ajouter au panierThèmes de Towards a Theory and Practice of Cash Flow Accounting... :
Mots-clés :
CFA; RLE; data; Cash; reporting; Cash Flow Statement; flows; Fa Fa Fa; external; Fa Fa; purposes; Cash Flow Data; statement; Cash Flow Reporting; past; External Reporting Purposes; information; Past Cash Flow; transactions; Transactions Flow; private; Job Function; Accounting Information; Cash Flow; Accrual Basis; Private Shareholders; DCF; Forecast Cash Flows