Law and Accounting (RLE Accounting) - Pre-1889 British Legal Cases (Paperback)


This book contains edited versions of thirty British legal cases involving accounting issues decided from 1849-1888. These cases are a valuable source of information about the development of accounting principles and practices in nineteenth-century Great Britain. The thirty cases show that the court decisions involved a rich variety of accounting issues. In some cases courts upset private contractual stipulations regarding accounting and dividend matters. In others, management was held to have used incorrect principles in computing profits. Whether or not a contract or management decision was upset, the courts often discussed at some length the principles that management should apply in the preparation of balance sheets or income statements. It is therefore obvious that in resolving issues of equity among participants in British companies, the courts were applying normative accounting principles.

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Product Description

This book contains edited versions of thirty British legal cases involving accounting issues decided from 1849-1888. These cases are a valuable source of information about the development of accounting principles and practices in nineteenth-century Great Britain. The thirty cases show that the court decisions involved a rich variety of accounting issues. In some cases courts upset private contractual stipulations regarding accounting and dividend matters. In others, management was held to have used incorrect principles in computing profits. Whether or not a contract or management decision was upset, the courts often discussed at some length the principles that management should apply in the preparation of balance sheets or income statements. It is therefore obvious that in resolving issues of equity among participants in British companies, the courts were applying normative accounting principles.

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Product Details

General

Imprint

Routledge

Country of origin

United Kingdom

Series

Routledge Library Editions: Accounting

Release date

December 2015

Availability

Expected to ship within 12 - 17 working days

First published

2014

Editors

Dimensions

246 x 174mm (L x W)

Format

Paperback

Pages

182

ISBN-13

978-1-138-97948-2

Barcode

9781138979482

Categories

LSN

1-138-97948-1



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