Castillo, Diego del. Tratado de Cuentas;Executors and administrators -- Spain -- Accounting -- History;Estates -- Spain -- History
This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.
Financial statements -- Brazil;Accounting -- Effect of inflation on;Inflation (Finance) -- Brazil
Accounting for inflation is one of the more controversial topics in financial reporting. This paper traces the evolution of the system of inflation accounting used in one of the most highly inflationary economies in the world—Brazil. The history...
Dissertations abstracted are: Taxation in Bretagne, 1598-1648 by James Barry Collins; The Accumulation of Capital and the Subsistence Agriculture in Brazil Since 1889 by Roberto Jose Moreira; Canadian Business & The 'Reform' Process in the 1930s by...