Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process - Couverture rigide

Zeff, Stephen A.; Van Der Wel, F.; Camfferman, K.

Couverture rigide

ISBN 10 : 0444895256 ISBN 13 : 9780444895257

Editeur : Elsevier Science Ltd, 1992

Synopsis

Based on more than 80 interviews and an in-depth examination of primary and secondary resource materials, the authors trace the major developments in company financial reporting from the latter part of the 19th century to recent times. Included are the parliamentary history of major laws, the contents of significant reports by study committees, the annual reports of important companies, commentary in the financial press and in professional journals, the opinions of the Enterprise Chamber, and the work of the Tripartite Study Group and the Council on Annual Reporting. Introductory sections are provided to orientate non-Dutch readers to the Dutch economy, financial market, political system, company organization, and the auditing profession.

A propos du livre

Présentation de l'éditeur

First published in 1992. Prior to this work no thorough study had been made of the Dutch institutional environment and of the Dutch practice of regulating the process of financial accounting despite a number of unique and influential practices originating there. The book attempts to trace the conditions, the sources and the connections of the regulatory processes for financial statements ― providing orientation for readers unfamiliar with the Dutch context and a chronological survey from the 19th century to the early 1990’s. In addition to analysing the Dutch process, comparison is made with the standard-setting processes in the United States and UK. The title will be of interest to students of Business and Economics.

Détails de l'édition

• Éditeur: Elsevier Science Ltd
• Date d'édition: 1992
• Langue: anglais
• ISBN 10: 0444895256
• ISBN 13: 9780444895257
• Reliure: Relié
• Nombre de pages: 426
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible