AAccccoouunnttiinngg HHiissttoorryy NS Vol 4, No 2 - 1999 Vol 7 No 1 -- June 88 published in Accounting, Business and Financial History (1991), Chambers and Wolnizer reported the results of their inquiries: they found in the constitutional documents of several British banks and other companies and partnerships dated prior to the 1844 Joint Stock Companies Act a recurrent prescription that assets were to be valued at their current market selling prices. In many cases, valuing assets at cost was specifically proscribed. Those findings fundamentally challenge the conventional wisdom that current market value accounting is of recent origin and exemplified the asset valuation rule of Chambers' system of Continuously Contemporary Accounting. It is fitting, therefore, that Accounting History publishes the eulogy delivered by Professor Peter Wolnizer at the funeral of Professor Ray Chambers on 17 September 1999. A member of the editorial board of Accounting History, Peter was Ray's student, colleague and friend over twenty six years. He is Dean of the Faculty of Economics and Business and a Professor of Accounting in The University of Sydney - the University in which Professor Chambers was appointed as the first full-time lecturer in accounting in 1953, and as Foundation
Eulogy delivered at the funeral of Raymond John Chambers, 17 September 1999
Abstract
AAccccoouunnttiinngg HHiissttoorryy NS Vol 4, No 2 - 1999 Vol 7 No 1 -- June 88 published in Accounting, Business and Financial History (1991), Chambers and Wolnizer reported the results of their inquiries: they found in the constitutional documents of several British banks and other companies and partnerships dated prior to the 1844 Joint Stock Companies Act a recurrent prescription that assets were to be valued at their current market selling prices. In many cases, valuing assets at cost was specifically proscribed. Those findings fundamentally challenge the conventional wisdom that current market value accounting is of recent origin and exemplified the asset valuation rule of Chambers' system of Continuously Contemporary Accounting. It is fitting, therefore, that Accounting History publishes the eulogy delivered by Professor Peter Wolnizer at the funeral of Professor Ray Chambers on 17 September 1999. A member of the editorial board of Accounting History, Peter was Ray's student, colleague and friend over twenty six years. He is Dean of the Faculty of Economics and Business and a Professor of Accounting in The University of Sydney - the University in which Professor Chambers was appointed as the first full-time lecturer in accounting in 1953, and as FoundationPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Eulogy delivered at the funeral of Raymond John Chambers, 17 September 1999
Wolnizer,Peter W.
Follow Accounting History
, Volume 4 (2): 8
SAGE – Nov 1, 1999
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