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,...
Various accounting practices, based on the same accounting concepts and principles, have been developed to satisfy the multiple and changing needs of the users of accounting reports. Direct and absorption costing are two such accounting practices....
1989 Accounting Hall of Fame induction: Yuji Ijiri; Introduction by William W. Cooper (Nadya Kozmetsky Scott Centennial Fellow)and Induction Citation by Thomas J. Burns (Professor and Chairman Faculty Committee on Accounting Hall of Fame The Ohio...
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...