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The Development of Accounting in an International Context

A Festschrift in Honour of R. H. Parker

This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.

One way this has manifested itself is through a willingness to apply the
techniques of capital-markets-based accounting research to the measurement of
assets and liabilities. Examples include the valuation of pension assets and
liabilities ...