Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process - Hardcover

Zeff, Stephen A; Van Der Wel, Frans; Camfferman, C.

9781138639072: Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process

Hardcover

ISBN 10: 1138639079 ISBN 13: 9781138639072

Publisher: Routledge, 2016

First published in 1992. Prior to this work no thorough study had been made of the Dutch institutional environment and of the Dutch practice of regulating the process of financial accounting despite a number of unique and influential practices originating there. The book attempts to trace the conditions, the sources and the connections of the regulatory processes for financial statements ― providing orientation for readers unfamiliar with the Dutch context and a chronological survey from the 19th century to the early 1990’s. In addition to analysing the Dutch process, comparison is made with the standard-setting processes in the United States and UK. The title will be of interest to students of Business and Economics.

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Language Notes:

Text: English, Dutch

Review:

... a major contribution to the accounting literature... a vital reference work. -- The Accounting Review

... a richly detailed study ... a valuable resource for any accounting scholar interested in financial accounting. -- The Accounting Historians Journal

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