Consolidated Statements

A History and Analysis

Robert G. Walker

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Format: paperback
Edition: First published in 1978 by Arno Press
378 pages
ISBN: 9781920898328
Publication: 27 Sep 2006
Series: Sydney Accounting Classics

During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney.

It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo – either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time.

The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers.

The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press.

Consolidated Statements: A History and Analysis:
This book covers the history of the development of the use of consolidated statements in the UK, US and Australia. Consolidation refers to the use of the 3 basic statements in accounting, covering assets, liabilities and equity.

Robert G. Walker is professor emeritus of accounting at the University of Sydney.

Foreword to series
Preface

Section 1
1. General introduction

Section 2: UK background to the introduction of consolidated reporting
2. Asset valuation
3. UK accounting for inter-corporate investments
4. UK accounting for investments in subsidiaries
5. Company law reform in the 1920s and holding company accounting
6. Widespread acceptance of consolidated reporting in the 1930s
7. Section summary

Section 3: US background to the introduction of consolidated reporting
8. The innovation of consolidated reports
9. US asset valuation practices before the 1930s
10. US accounting for inter-corporate investments
11. Consolidated reporting: before regulation
12. Regulation of corporate reporting in USA
13. Early SEC influences on the use of consolidated statements
14. Section summary

Section 4
15. Consolidated reports: the issues
16. Confused ideas and practices: consolidated reporting since 1940

Selected bibliography
Index

Format: paperback
Size: 210 × 148 × 20 mm
378 pages
15 b&w tables and 4 b&w illustrations
Copyright: © 2006
ISBN: 9781920898328
Publication: 27 Sep 2006
Series: Sydney Accounting Classics