Forerunners of Realizable Values Accounting in Financial Reporting [Hardcover]

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&nblC)