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OverviewThis book contains edited versions of thirty British legal cases involving accounting issues decided from 1849-1888. These cases are a valuable source of information about the development of accounting principles and practices in nineteenth-century Great Britain. The thirty cases show that the court decisions involved a rich variety of accounting issues. In some cases courts upset private contractual stipulations regarding accounting and dividend matters. In others, management was held to have used incorrect principles in computing profits. Whether or not a contract or management decision was upset, the courts often discussed at some length the principles that management should apply in the preparation of balance sheets or income statements. It is therefore obvious that in resolving issues of equity among participants in British companies, the courts were applying normative accounting principles. Full Product DetailsAuthor: Jean ReidPublisher: Taylor & Francis Ltd Imprint: Routledge Weight: 0.612kg ISBN: 9780415720168ISBN 10: 0415720168 Pages: 200 Publication Date: 01 November 2013 Audience: General/trade , College/higher education , Professional and scholarly , General , Tertiary & Higher Education Format: Hardback Publisher's Status: Active Availability: In Print This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsReviewsAuthor InformationMultivolume collection by leading authors in the field Tab Content 6Author Website:Countries AvailableAll regions |