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Keywords: Balance sheets
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Journal Articles
I am the very model of a special purpose vehicle
Available to Purchase
Accounting, Auditing & Accountability Journal (2013) 26 (2): 346.
Published: 08 February 2013
... was deliberately muddled, Are values really fair or are they simply quite synthetic?, Whichever you decide – the City looks pathetic. Special purpose vehicle Balance sheets Financing Regulation I am the very model of a Special Purpose Vehicle, I've names derived from vegetable, animal...
Journal Articles
Investigating Enron as a public private partnership
Available to Purchase
Accounting, Auditing & Accountability Journal (2003) 16 (3): 446–466.
Published: 01 August 2003
... of accounting and auditing to promote what is characterized as efficiency, effectiveness, cost savings and streamlining, in other words, managerialism in the public sector (Broadbent and Guthrie, 1992, p. 3). © MCB UP Limited 2003 Privatization Partnership Financing Balance sheets USA...
Journal Articles
From balance sheet to income statement: a study of a transition in accounting thought in the USA, 1926‐1936
Available to Purchase
Accounting, Auditing & Accountability Journal (1997) 10 (2): 198–211.
Published: 01 May 1997
...Dale Buckmaster; Scott Jones Studies the relative focus on the balance sheet and income statement in the Journal of Accountancy and The Accounting Review during the period, 1926‐1936. An index number representing the relative focus for each year for each journal was obtained from...
Journal Articles
Finding English Words to Talk about Accounting Concepts
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Accounting, Auditing & Accountability Journal (1994) 7 (2): 70–85.
Published: 01 June 1994
...‐speaking accountants have faced in finding words to express some of the concepts that they have tried to articulate. Looks in particular at words related to accounting as a subject and as a profession and at the components of the balance‐sheet. Examines the sources of English accounting words...
Journal Articles
Dynamic Theory and Replacement Cost Accounting: The Schmalenbach‐Schmidt Polemic of the 1920s
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Accounting, Auditing & Accountability Journal (1992) 5 (1)
Published: 01 March 1992
... Schmalenbach′s ideas predominated in Germany in the 1920s and 1930s, Schmidt′s ideas laid the groundwork for more recent accounting thought in that country. © MCB UP Limited 1992 Accounting history Balance sheets Accounting theory Capitalization Cost accounting Germany Replacement ...
