During the second half of the nineteenth century, managerial accounting development in Germany was based on micro-economic theory. In the twentieth century, the emphasis shifted to techniques and later to determination of "true cost", resulting in...
This article reviews the development of income presentation found in the authoritative accounting pronouncements since 1941. During this period, within the historical cost reporting model for presentation of income, emphasis has shifted from the...
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...
Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's...
