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of 51
pro vyhledávání: '"Richard Macve"'
Autor:
Richard Macve
Basil Yamey CBE, FBA was born on 4 May 1919 and died on 9 November 2020 at the age of 101. He was born in Cape Town, South Africa and educated at the University of Cape Town, where Professor Willia...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::90faba7fa1fa89300bff8f27a20c7166
http://eprints.lse.ac.uk/108631/
http://eprints.lse.ac.uk/108631/
Autor:
Richard Macve
A history of corporate financial reporting in Britain, by John Richard Edwards, New York and Abingdon, Oxon, Routledge, 2019, xxv + 380 pp., illus., £84.84 (hardback), ISBN: 9781138553187; £36.44 (e-book), ISBN: 9781315148441
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c22a21f008a616db1c313fb832b1bfdb
http://eprints.lse.ac.uk/107472/
http://eprints.lse.ac.uk/107472/
Autor:
Richard Macve
Based on gaining privileged access to interview senior representatives of audit firms, regulatory bodies, financial institutions, universities and other organisations in mainland China, Hong Kong and the UK, this exploratory study presents a range of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e9c4731efd0b71a8694e94993bef9a6a
http://eprints.lse.ac.uk/103576/
http://eprints.lse.ac.uk/103576/
Autor:
Richard Macve
PurposeThe paper reviews some theoretical approaches that have been adopted for understanding the drivers and achievements of the Chinese professional project and the challenges it faces for the future, as a complement and a contrast to previous hist
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::342bb73f7a481f7ac1643b7540e0d871
http://eprints.lse.ac.uk/105310/
http://eprints.lse.ac.uk/105310/
Autor:
Richard Macve
Publikováno v:
SSRN Electronic Journal.
Sangster (2018a) [Pacioli's Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry. The Accounting Review, 93(2): 299-314] argues that, in the first printed manual on double-entry bookkeeping (‘DEB’) in 1494, Pacioli presented a novel ‘a
Autor:
Keith Hoskin, Richard Macve
Publikováno v:
Accounting History Review. 26:219-257
We explore the genesis of the modern power of management and accounting, reviewing two historical episodes that have been claimed to embody aspects of this modernity. For our analysis we distinguish two aspects of double-entry bookkeeping (DEB): firs
Autor:
Shuwen Deng, Richard Macve
Publikováno v:
SSRN Electronic Journal.
While the auditing profession in the USA and UK has developed ‘from the bottom up’ over more than a century and a half, the Chinese profession has effectively been created ‘from the top down’ in just over 20 years. Based mainly on information
Autor:
Richard Macve
Publikováno v:
China Journal of Accounting Studies. 2:77-95
I ask how far we may expect the IASB’s current approach to revising its Conceptual Framework ('CF') — as set out in the recent Discussion Paper on further chapters of the revised Framework — to help overcome difficulties such as those identifie
Autor:
Richard Macve
First published in 1997. This volume is a collection of studies that look at the ‘conceptual framework'undertaken initially for the UK's Accounting Standards Committee (‘ASC'), and to consider how far the views expressed in them have stood the te
Autor:
Jonathan Glover, Bjorn N. Jorgensen, John M Lacey, Richard Macve, Eiko Tsujiyama, Yuri Biondi, Nicole Thorne Jenkins
Publikováno v:
Accounting in Europe. 11:13-33
By developing a synthesis of documents that have been released officially under the revenue recognition project jointly run by the International Accounting Standards Board and Financial Accounting Standards Board, this article points out that the ear