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Routledge Cash Flow Accounting Theory and Practice - Routledge

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Description

This book examines the development of cash flow accounting, exploring one of the oldest yet often overlooked concepts in accounting history. Cash flow accounting preceded modern accrual and allocation-based methods, yet has remained largely absent from accounting literature since the early 1950s. This collection draws together Lee's seminal work on the subject, presenting a curated selection of writings dating from 1971 onwards. The book provides readers with a structured exploration of cash flow accounting theory and practice, offering both historical context and contemporary relevance. By examining this recycled accounting problem through Lee's scholarly contributions, the work helps accountants and finance professionals understand alternative approaches to recording and analysing monetary transactions. Essential reading for those studying accounting history, financial reporting alternatives, and the theoretical foundations of accounting methodology.

Key Features

Focuses on cash flow accounting as a foundational monetary accounting method that predates modern accrual-based accounting systems.

Compiles selected writings and research by Lee spanning from 1971 onwards, providing decades of scholarly perspective on the subject.

Published by Routledge as part of the Routledge Library Editions: Accounting series, ensuring academic credibility and accessibility.

Offers a structured collection that explains the theoretical development and practical application of cash flow accounting principles.

Addresses a largely neglected topic in accounting literature, making it valuable for researchers and historians of accounting thought.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
01 November 2013
Listed Since
18 May 2013

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