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商品詳細
Towards a Theory and Practice of Cash Flow Accounting. Reprint (1986)
・ISBN 978-0-415-71982-7 2014 hard GB£ 140.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-315-86726-7
| 著者・編者 | Lee, T. A., |
|---|---|
| シリーズ | Routledge Library Editions: Accounting |
| 出版社 | (Routledge, UK) |
| ページ数 | 285 pp. |
| 言語 | ENG |
| ニュース番号 | ＜606-857＞ |
解説
This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a 'recycled' accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee's work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.