This book, first published in 1982, collects papers about market price valuations capable of different interpretations. Some support for the selling price case. Others are incapable of reasonable interpretation other than in support for selling price valuations. And still others are not inconsistent with the selling price case.
This book, first published in 1982, collects papers about market price valuations capable of different interpretations. Many give quite explicit support for the selling price case. Others are incapable of reasonable interpretation other than in support for selling price valuations. And still others are not inconsistent with the selling price case. Together they provide valuable historical analysis of selling price valuations in diverse contexts.
1. Editorial: Realizable Values in Perspective M.C. Wells and G.W. Dean
2. Realizable Values: A Recurrent Theme F.L. Clarke
3. The Mathematical
Principles of the Theory of Wealth, 1838 A. Cournot
4. Principles of
Political Economy with Some of their Applications to Social Philosophy, 1847
J.S. Mill
5. Italian Book-Keeping, 1735 Hustcraft Stephens
6. Accounting in
its Relation to Economics V. Branford
7. Balance Sheets (1903) Anon
8.
Balance Sheet Values The Accountant, editorial, 1903
9. Question of Audit
F.W. Pixley
10. Balance Sheet Values E.M. Carter
11. Balance Sheet Values The
Accountant, editorial, 1910
12. Balance Sheets (1910) Anon
13. Balance Sheet
Values The Accountant, editorial, 1910
14. Balance Sheet Values E.M. Carter
15. Over-Capitalization Deceitful I Fisher
16. Depreciation and Wasting
Assets J. Bauer
17. Appreciation and Depreciation W.A. Paton and R. Stevenson
18. Treatment of Appreciation of Fixed Assets A.G. Moss
19. Three Fables K.
MacNeal
20. The Valuation of Textile Manufacturing Property C.T. Main
21.
Engineering Valuations F.G. Burton
22. The Income Tax Law and Farm Accounting
Methods W.B. Finlay
23. The Concept of Income Economic and Legal Aspects
R.M. Haig
24. Taxation and Changes in Price Levels J. Viner
25. The
Definition of Income H.C. Simons
26. In Re The Spanish Prospecting Company
Ltd (1911)
27. Ammonia Soda Company Ltd v Chamberlain (1918)
28. Elements of
the Law of Business Accounting A.A. Berle & F.S. Fisher Jr
29. The Accretion
Concept of Income G.E. Phillips
30. Comments on The Accretion Concept of
Income D.A. Corbin
31. Accounting for Inflation R.J. Chambers
32.
Corporate Liquidity and the Disclosure of Financial Position: A Comment on
European Developments and a Counter Proposal M.C. Wells & S.J. Gray
33.
Companies are Reporting Useless Numbers R.R. Sterling
34. Reporting Cash
Flows and Net Realisable Values T.A. Lee
G.W. Dean and M.C. Wells
Daugiau apie elektronines knygas