[Read and download] Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) (Routledge Library Editions: Accounting)






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This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the rea...


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