United States. Foreign Corrupt Practices Act of 1977;Corporations -- United States -- Corrupt practices;Bribery -- United States;Corporations -- United States -- Corrupt practices;
Financial statements, consolidated -- Great Britain -- History;Holding companies -- Great Britain -- History
The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding...
Accounting -- Examinations, Questions, etc. -- History;Institute of Chartered Accountants in England and Wales -- History
Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is...