Corporate disclosures 1553-2007 AD: the origin of financial and business reporting (Record no. 1378)

MARC details
000 -LEADER
fixed length control field 02547 a2200193 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20180828134000.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 180828b ||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781138046344
040 ## - CATALOGING SOURCE
Transcribing agency OCLC
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 658.1512
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Jaganathan, Shankar
9 (RLIN) 1
245 ## - TITLE STATEMENT
Title Corporate disclosures 1553-2007 AD: the origin of financial and business reporting
Statement of responsibility, etc. by Shankar Jaganathan
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Routledge
Date of publication, distribution, etc. 2009
Place of publication, distribution, etc. London
300 ## - PHYSICAL DESCRIPTION
Extent xviii, 412 pages
520 ## - SUMMARY, ETC.
Summary, etc. This book is organized into four parts. The first part provides the background for studying corporate disclosures. There are two chapters in this part, one on the origin of the company as a form of business organization and the second, the origin of the system of bookkeeping and accountancy. Many of the episodes in the initial parts are from Asia, i.e. India and China and in the later stages, they are set in Europe. The second part of the book deals with the emergence of financial statements which form the bulk of corporate disclosure as they did in the initial period of corporate history. The four chapters in this section deal with the advent of balance sheet, the birth of profit and loss account, other additions like cash flow statements to make the financial statements more comprehensible, and finally, the need for auditing. Most of these episodes are set in the United Kingdom and the United States. In addition to the origin of these financial statements, the extent of details required to be provided by the Indian corporate that is mandated in corporate law today is identified and traced to the events that led to its emergence. The third part of the book deals with non-financial disclosures made by the corporate entities. In this part, three aspects are covered in separate chapters. The emergence of governance as a concept, distinct from management, is traced in the chapter on corporate governance. The third chapter deals with the origin of annual report. The requirement to have Management discussion and analysis of the companys performance and the need for reporting on corporate social responsibility are also covered. Episodes in this part are drawn from Europe, America and the practices of East India Company in India. The fourth and the last part by design is India-centered. It is only after Indian Independence that a distinct Indian corporate law and practice emerged. Prior to this, Indian companies followed the English corporate practices with a few years lag.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Discloure in accounting
9 (RLIN) 2
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Book
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Home library Current library Shelving location Date acquired Source of acquisition Cost, normal purchase price Total Checkouts Total Renewals Full call number Barcode Date last seen Date last checked out Cost, replacement price Price effective from Koha item type
    Dewey Decimal Classification     Reference Indian Institute of Management Visakhapatnam Indian Institute of Management Visakhapatnam General Stacks 08/28/2018 2 746.25 2 3 658.1512 JAG 000827 06/22/2020 03/18/2020 995.00 08/28/2018 Book

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