The Report
This report considers the evolution of reserve and provision accounting across the period 1938-50, focusing on the accounting practices of 21of the largest industrial companies in Great Britain in 1948, and considers the regulatory and other influences that affected accounting during the period. The report then looks at the presentational changes that took place over the period, before concentrating on the more quantifiable changes in reserve and provision accounting and goes on to analyse the use of secret reserves which suggested a desire to manage profit levels. The report also provides an insight into the usefulness and effectiveness of accounting regulation, comparing the success of voluntary self-regulation to a mandatory regulatory approach.
This report can be ordered in hard copy or downloaded in PDF format. There is also an Executive Summary to give a brief overview of the report.
ISBN 978-1-904574-29-3
Price £15.00
To access the order form, please click on the link below.
Order Form
To view the Executive Summary, please click on the link below
Executive Summary
To view the whole report, please click on the link below
Full Research Report
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