Previts and Sheldahl have suggested] that Marshs Science of Double-Entry Book-Keeping, originating in 1830, marked an important early step in a long transition from traditional merchants accounts toward an accounting system better suited to an...
This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic...