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viii | |
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1 | (9) |
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Specification of Selected Annual Corporate Financial Reporting Practices and the Time Period 1900-1970 |
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English and American Evolution |
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II The Evolution Of The Audit And The Auditor's Standard Report |
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10 | (42) |
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Legislation and Auditors' Reports Prior to 1910 |
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Early English Legislation |
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Early Canadian Legislation |
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Attitude Towards the Audit |
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Form and Content of Auditor's Report |
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Legislation and Auditors' Reports 1910-1920 |
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The Companies Act Amendment Act 1917 |
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The Effect of the Companies Act Amendment Act 1917 |
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Report Wording Beyond the "Legal" Minimum |
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Legislation and Auditors' Reports 1920-1940 |
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English and Canadian Legislation |
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United States Legislation and Stock Exchange |
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Requirements The Auditor's Duty Respecting the Profit and Loss Statement |
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Concern for Report Wording Form and Content of the Auditor's Report |
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Legislation and Auditors' Reports 1940-1970 |
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The Pronouncements of the American Profession English Legislation and Professional |
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Pronouncements Canadian Legislation |
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Pronouncements of the Canadian Institute of Chartered Accountants Form and Content of Audit Report Summary |
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III The Evolution Of Financial Statements 1900-1920 |
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52 | (31) |
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English and American Influence |
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The Theory Relating to Corporate Reporting |
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Practices Attitude of the Times Corporate Reporting Practices |
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IV The Evolution Of Financial Statements 1920-1940 |
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83 | (23) |
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English and American Legislation Canadian Legislation |
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Background to the Canadian Legislation |
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English and American Influence |
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The Theory Relating to Corporate Reporting Practices |
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The Rise of the Canadian Accounting Profession Corporate Reporting Practices |
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V The Evolution Of Financial Statements 1940-1970 |
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106 | (32) |
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English and American Legislation |
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Background to the Canadian Legislation |
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English and American Influence Professional Activity |
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The Theory Relating to Corporate Reporting |
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Practices Corporate Reporting Practices Summary of the Evolution of Financial Statements 1900-1970 |
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VI The Evolution Of Depreciation |
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138 | (17) |
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Professional and Academic Commentary on |
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Depreciation Theory Depreciation for Tax Purposes |
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Corporate Depreciation Practices Summary |
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155 | (5) |
Bibliography |
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160 | (17) |
Appendix A List Of Audit Reports Examined |
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177 | (2) |
Appendix B List Of Financial Statements Examined |
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179 | (2) |
Appendix C Selected Historical Statistics |
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181 | (7) |
Appendix D Selected Illustrative Financial Statements |
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188 | (23) |
Appendix E Selected Sections Of The Corporations Act, 1953 Of Ontario |
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