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Agency theory and financial accounting practice
The context of financial accounting practice
Overview
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Financial accounting practice
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Financial accounting practice prior to the Industrial Revolution
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The Industrial Revolution and beyond
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The twentieth-century context
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Twentieth-century practice prior to 1970
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Property, plant and equipment
The contents and historical discontents of financial
accounting practice
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Intangible assets
Financial fixed assets
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Current assets
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Liabilities
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Conclusion
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Notes
Key Works
Acknowledgements
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References
181
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