The evolution of reserve and provision accounting in the UK, 1938-50

This research project reports on the evolution of accounting approaches to reserve and provision accounting across the period 1938-50. Many of these developments are still evident in today's financial statements. The report provides an insight into voluntary self-regulation compared to a mandatory regulatory approach.

Published:
1 January 2007
Researchers:
Tony Arnold
Paul Collier
ISBN:
978-1-904574-29-3

Free digital publication

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Topics

  • Corporate and financial reporting
  • Research

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