The contributions in this book, most of which are not widely available, discuss the evolution of financial reporting at a time when it was rare for companies to present detailed reports to their shareholders. Some early annual reports are reprinted here, including the 1902 annual report of the United States Steel Corporation, the 1909 annual report of the International Harvester Company, the 1910 annual report of the American Telephone & Telegraph Company and the 1911 annual report of Westinghouse Electric & Manufacturing Company.

This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.

This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.

Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting

In the UK today the form and content of accounts published by limited companies are closely regulated. In the 19th century the position was different: the popular view was that such matters were for private negotiation between owners and management. Nevertheless, there was a great deal of discussion of the need for regulations, which were actually imposed in a number of areas. This book provides readers with the essence of the many debates that took place, the conclusions reached and the action taken to regulate company accounts.