Noem 7 belangrijke historische gebeurtenissen voor de verslaggeving.

    1. 1494 Paciolo double entry system
    2. 1603 Concept Joint stock company (VOC) - verschil tussen management en kapitaal, ontwikkeling aandelenmarkt en behoefte aan verslaggevingsmethoden voor investeerders
    3. 1844 Companies Act (UK) - Audited balance sheet for the first time in law
    4. 1909 Corporate income tax (US) - Major impetus for income measurement
    5. 1929 Stock market crash + great depression
    6. 1934 Creation SEC (Security and Exchange Committee) by securities act. Focus on protecting investors by means of disclosure-based regulatory structure
    7. 1940 Paton and littleton monograph. Focus on historical cost accounting, based on concept of going concern on the firm

    Rapporteer Plaats commentaar