Law and Accounting (RLE Accounting): Nineteenth Century American Legal Cases (Routledge Library Editions: Accounting) - Tapa dura

 
9780415719377: Law and Accounting (RLE Accounting): Nineteenth Century American Legal Cases (Routledge Library Editions: Accounting)
Tapa dura
ISBN 10: 0415719372 ISBN 13: 9780415719377
Editorial: Routledge, 2013

Sinopsis

This book contains 53 nineteenth century American legal cases in which courts discussed accounting issues. Some are well known: Wood v. Drummer (1824) was the foundation for the idea that capital could not be returned to shareholders and it was this restriction which made it necessary to distinguish between income and capital. The famous case of 1849, Burnes v Pennell is often cited as the source of the rule that dividends cannot be paid except from profits. However, many of the cases covered in this book are not well-known. It is often assumed that few American legal cases on accounting matters were decided in the nineteenth century. However, many of the 53 cases included here preceded the earliest British legal cases that discussed accounting issues and they are interesting for several reasons. They show that government regulation of accounting pre-dated the modern regulatory ear. They also illustration that sometimes private contracts specified a particular accounting treatment and that accounting, therefore, served to define private rights. They also illustrate that American courts discussed accrual accounting problems as early as 1837 and that a cash concept of profits was not the norm.

"Sinopsis" puede pertenecer a otra edición de este libro.

Acerca del autor

Multivolume collection by leading authors in the field

"Sobre este título" puede pertenecer a otra edición de este libro.

Editorial
Routledge
Año de publicación
2013
Idioma
Inglés
ISBN 10 
0415719372
ISBN 13 
9780415719377
Encuadernación
Tapa dura
Número de edición
1
Número de páginas
244
Editor
Reid Jean
Contacto del fabricante
no disponible
Persona responsable
no disponible

Otras ediciones populares con el mismo título

9781138979475: Law and Accounting (RLE Accounting): Nineteenth Century American Legal Cases (Routledge Library Editions: Accounting)

Edición Destacada

ISBN 10:  1138979473 ISBN 13:  9781138979475
Editorial: Routledge, 2015
Tapa blanda