Discuss the emergence of accounting as it is today. Identify the major historical events that stimulated change in the way financial statements are prepared. In addition explain why the role of the accountant has changed over the centuries"
Double entry book-keeping has been in existence for a long time. In fact, it revolutionized the way in which accounting records were kept and what they tried to record. Many events, including the emergence of this form of recording caused the role of the accountant and the purpose of financial statements to change..

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