Law and Accounting (RLE Accounting):Nineteenth Century American Legal Cases(Routledge Library Editions: Accounting)

法律与会计学:19世纪美国法律案例

会计学

原   价:
383.00
售   价:
306.00
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发货周期:预计5-7周发货
作      者
出  版 社
出版时间
2015年12月21日
装      帧
平装
ISBN
9781138979475
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页      码
244
开      本
246x174mm
语      种
英文
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图书简介
It is often assumed that few American legal cases on accounting matters were decided in the nineteenth century. However, many of the 53 cases included here preceded the earliest British legal cases that discussed accounting issues and they are interesting for several reasons. They show that government regulation of accounting pre-dated the modern regulatory ear. They also illustration that sometimes private contracts specified a particular accounting treatment and that accounting, therefore, served to define private rights. They also illustrate that American courts discussed accrual accounting problems as early as 1837 and that a cash concept of profits was not the norm.
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