1st Edition

Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting)

Edited By T. Lee, Robert Parker Copyright 1986
    312 Pages
    by Routledge

    312 Pages
    by Routledge

    This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

    @contents:

    Biography

    Multivolume collection by leading authors in the field