A History of Corporate Financial Reporting in Britain

As an SEC Commissioner, William O. Douglas favored active SEC participation in the development of rules of accounting for financial reporting under the Securities Acts. A retrospective letter dated September 29, 1973 indicates that the pre-War SEC Commission did not contemplate the virtually complete transfer to the private sector of the authority for development of corporate financial reporting that characterizes the position of today's SEC.

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A CHRONOLOGY OF THE DEVELOPMENT OF CORPORATE FINANCIAL REPORTING IN CANADA: 1850 TO 1983

Accounting Historians Journal ◽

10.2308/0148-4184.13.1.31 ◽

1986 ◽

Vol 13 (1) ◽

pp. 31-62 ◽

Cited By ~ 9

Author(s):

George J. Murphy

Keyword(s):

Financial Reporting ◽

The United States ◽

Company Law ◽

Economic Relationships ◽

Professional Activities ◽

Financial Reporting Standards ◽

Significant Events ◽

Canadian Institute ◽

Chartered Accountants ◽

Corporate Financial Reporting

A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that development and provide the framework in which the listing of events is to be interpreted. The particularly significant domestic sources of influence are the legislative and professional activities in Ontario and, in more recent times, the activities of the Canadian Institute of Chartered Accountants. External influences have been—not unexpectedly—the traditions of English Company law and the close professional, institutional and economic relationships with the United States. Some internationally significant developments unique to Canada are indicated.

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THE EVOLUTION OF FINANCIAL STATEMENT INDEXATION IN BRAZIL

Accounting Historians Journal ◽

10.2308/0148-4184.13.1.1 ◽

1986 ◽

Vol 13 (1) ◽

pp. 1-18 ◽

Cited By ~ 2

Author(s):

Timothy S. Doupnik

Keyword(s):

Financial Reporting ◽

Financial Statement ◽

The World ◽

Inflation Accounting ◽

History Of ◽

Time Periods

Accounting for inflation is one of the more controversial topics in financial reporting. This paper traces the evolution of the system of inflation accounting used in one of the most highly inflationary economies in the world—Brazil. The history of inflation accounting in Brazil (known as monetary correction) is divided into three time periods: pre-1964, 1964 to 1976, and 1976 to the present. The events pertinent to the system of monetary correction in each of these periods are first discussed and then evaluated. It is shown that the system of monetary correction has been subject to massive political pressures since its inception, but gradual improvements have taken place over the years.

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