Financial statements -- Law and legislation -- Canada;Institute of Chartered Accountants of Ontario
The Ontario Companies Act of 1907 was one of the earliest legislative enactments to require presentation at company annual meetings, and specify the content of, the financial statements of commercial and manufacturing companies. The study describes...
A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of...
Stockbrokers -- United States -- Accounting -- Periodicals;Stockbrokers -- United States -- Auditing -- Periodicals;Securities industry -- United States -- Accounting -- Periodicals;Securities industry -- United States -- Auditing -- Periodicals;
Books reviewed are: V. A. Mazdorov, History of Accounting Evolution in USSR (1917-1972) Reviewed by Yoshiro Kimizuka and Akira Mori; kazuo Kawahara, The Bookkeeping Methods of the Edo Era in Japan, Reviewed by Ryoji Inouye; Shigeo Aoki, editor,...
Financial statements -- Canada -- History;Business law -- Canada -- History;Canadian Institute of Chartered Accountants
A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that...
Numerals -- History;Accounting -- History;Bookkeeping -- History
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several...