Towards a Theory and Practice of Cash Flow Accounting

Towards a Theory and Practice of Cash Flow Accounting

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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 more

Product details

  • Paperback | 312 pages
  • 174 x 246 x 19mm | 580g
  • Taylor & Francis Ltd
  • London, United Kingdom
  • English
  • 113898583X
  • 9781138985834

Table of contents

Introduction. 1. Review and History 2. Initial Ideas 3. Early Argument 4. Extending the Argument 5. A Major Extension 6. Obtaining the Data 7. Analysis of Entities 8. Empirical Findings 9. Criticismsshow more

About T. A. Lee

Multivolume collection by leading authors in the fieldshow more