European financial reporting

European financial reporting

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Primarily a reference work for those interested in financial accounting and reporting, European Financial Reporting is the first English language source that analyzes the historical development of accounting inthe different European countries, and thereby provides relevant material for the study of comparative international accounting. The text is an essential introduction to the evolution of financial reporting from the industrial revolution to the present day.(4) At the close of the Middle Ages neither merchants nor scholars of accounting attributed independent economic ... net earnings with profits as shown in the balance sheet, resulting from the balance of all accounts in a double-entry system.

Title:European financial reporting
Author: Peter J. Walton
Publisher:Academic Pr - 1995

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