1.

Record Nr.

UNINA9910792914303321

Autore

Giroux Gary

Titolo

Accounting history and the rise of civilization . Volume II / / Gary Giroux

Pubbl/distr/stampa

New York, NY : , : Business Expert Press, , 2017

ISBN

1-63157-794-8

Edizione

[First edition.]

Descrizione fisica

1 online resource (xi, 207 pages)

Collana

Financial accounting and auditing collection, , 2151-2817

Disciplina

657.09

Soggetti

Accounting - History

Economic development - History

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

1. Auditing: the rise of a profession -- Supplement A. Audit opinions -- 2. Taxes and funding public policy -- 3. Public policy and government accounting -- 4. Markets, madness, and the New Deal -- Supplement B. Scandals and corruption -- 5. Post-World War II business and accounting -- Supplement C. What's so difficult about setting financial accounting standards -- 6. The tech bubble to subprime meltdown -- Supplement D. Information technology -- Conclusions -- Notes -- Bibliography -- Index.

Sommario/riassunto

Accounting history continues in Volume II with six chapters, four supplements, plus conclusions. Chapters 1 to 3 of the second volume cover specialty topics, specifically auditing, taxes, and government accounting. Chapters 4 to 6 march along from the New Deal to beyond the mortgage meltdown and Great Recession. Supplements include audit opinions (the audit reports written for the annual financial audits), the scandals and corruption associated with accounting fraud, the formal standard setting process creating generally accepted accounting principles (GAAP), and finally computer technology, a key component of the accounting profession.