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...
Dissertations abstracted are: Toward A Theory Of Evolution Of Selected Accounting Ideas by Man Chand Maloo; The Development of Income Reporting in the United States by Willard Harold Galliart; The Public Accounting Profession-The Impact of External...