The accounting reserves from the beginning of the fifteenth century that have never been described
Abstract
This article presents the findings of a study based on original accounting records belonging to the renowned merchant and philanthropist Francesco Datini (1335–1410). Particular attention is devoted to the procedures for creating profit reserves in the accounting books of the Pisa branch and to the allowances for doubtful accounts and the accounting for pledged assets in the Avignon branch. The article aims to promote further research in the field of accounting history in general and medieval accounting practices in particular.
Fields of Study & Subjects
Accounting and Organizational Management
Medieval and Early Modern Justice
Historical Economic and Legal Thought
Publication details
- Journal / source
- Accounting Analysis Auditing
- Publisher
- Financial University under the Government of the Russian Federation
- Volume
- 12
- Issue
- 6
- Pages
- 29–46
- Publication date
- 23 January 2026
- Language
- RU