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