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1986

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Full-Text Articles in Business

Practicing Cpa, Vol. 10 No. 12, December 1986, American Institute Of Certified Public Accountants (Aicpa) Dec 1986

Practicing Cpa, Vol. 10 No. 12, December 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, December 1986, American Institute Of Certified Public Accountants (Aicpa) Dec 1986

Cpa Client Bulletin, December 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 10 No. 11, November 1986, American Institute Of Certified Public Accountants (Aicpa) Nov 1986

Practicing Cpa, Vol. 10 No. 11, November 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, November 1986, American Institute Of Certified Public Accountants (Aicpa) Nov 1986

Cpa Client Bulletin, November 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Case For Noncomprehensive Interperiod Tax Allocation: The Controversy Continues, David P. Donnelly, Eugene J. Laughlin Oct 1986

Case For Noncomprehensive Interperiod Tax Allocation: The Controversy Continues, David P. Donnelly, Eugene J. Laughlin

Woman C.P.A.

No abstract provided.


Accounting Historians Notebook, 1986, Vol. 9, No. 2 (Fall) [Whole Issue] Oct 1986

Accounting Historians Notebook, 1986, Vol. 9, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Message From The President [1986, Vol. 9, No. 2], Mervyn W. Wingfield Oct 1986

Message From The President [1986, Vol. 9, No. 2], Mervyn W. Wingfield

Accounting Historians Notebook

No abstract provided.


Opportunity Costs In The Accounts, Michael D. Akers Oct 1986

Opportunity Costs In The Accounts, Michael D. Akers

Accounting Historians Notebook

Opportunity costs are addressed in considerable detail in accounting and economic literature and are commonly defined as the rate of return or potential benefits that could be realized from the best forgone alternative investments. Accountants recognize the existence of opportunity costs but do not record such costs in the accounting records because an outlay cost has not been incurred. Outlay costs are defined as past, present or future cash outflows. Economists, however, do not differentiate between opportunity costs and outlay costs. The difference in treatment of opportunity costs and the importance of such costs is evidenced by the following comments …


Hourglass Award Won By Leonard Spacek, Academy Of Accounting Historians Oct 1986

Hourglass Award Won By Leonard Spacek, Academy Of Accounting Historians

Accounting Historians Notebook

Leonard Spacek, a retired partner with Arthur Andersen & Co., is this year's recipient of the prestigious Hourglass Award for his book and videotape entitled The Growth of Arthur Andersen & Co., 1928-1973, an Oral History. The Hourglass Award is presented annually to a person(s) who has made a significant contribution to the study of accounting history.


Guess Who Contest Number Eight; Academy Display At Columbia University, Academy Of Accounting Historians Oct 1986

Guess Who Contest Number Eight; Academy Display At Columbia University, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


New Journal Editorial Policy, Gary John Previts Oct 1986

New Journal Editorial Policy, Gary John Previts

Accounting Historians Notebook

The editors of the Accounting Historians Journal announce the initiation of a submissions fee for articles submitted on January 1, 1987 and after. The fee structure is $25 for non members and that $25 amount can be applied against a full years dues for an academic member: submission fee is $15 for current members of the Academy for each submission. In addition the editorial team has indicated their continuing interest in the quality of research which appears in the Journal. In its work with the review board the team is emphasizing certain aspects of each manuscript submitted to be sure …


History Seminar Attracts Large Audience In New York City, Academy Of Accounting Historians Oct 1986

History Seminar Attracts Large Audience In New York City, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1986, Vol. 9, No. 2]; History Papers At Aaa Annual Meeting, Academy Of Accounting Historians Oct 1986

History In Print [1986, Vol. 9, No. 2]; History Papers At Aaa Annual Meeting, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Letter To The Editor: Collaboration With French Historians; Collaboration With French Historians, David A.R. Forrester Oct 1986

Letter To The Editor: Collaboration With French Historians; Collaboration With French Historians, David A.R. Forrester

Accounting Historians Notebook

May I use your hospitable columns to try to amend an injustice, and to encourage your readers to look wide for precedent in their researches? The problem arose through the editing of my Academy Working Paper No. 64. The replacement of the entire Preface by an Abstract had consequences which may be judged as readers of the Working Paper were given no clues as to the scholarly and collaborative French tradition which I tried to translate for them rather than to report new research by myself.


Accounting 101 Four Thousand Years Ago, Orville R. Keister Oct 1986

Accounting 101 Four Thousand Years Ago, Orville R. Keister

Accounting Historians Notebook

Many accounting teachers may be surprised to learn, however, that the roots of our profession go back much farther than that: at least to the training of young scribes in Mesopotamia over 4,000 years ago when Abraham was alive and the great king Hammurabi ruled the land.


Statement Of My Hopes For 1987, Richard G.J. Vangermeersch Oct 1986

Statement Of My Hopes For 1987, Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.


Minutes Of Annual Trustee's Meeting, Alfred Robert Roberts Oct 1986

Minutes Of Annual Trustee's Meeting, Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Planner, Volume 1, Number 2, Fall 1986, American Institute Of Certified Public Accountants (Aicpa) Oct 1986

Planner, Volume 1, Number 2, Fall 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, October 1986, American Institute Of Certified Public Accountants (Aicpa) Oct 1986

Cpa Client Bulletin, October 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 10 No. 10, October 1986, American Institute Of Certified Public Accountants (Aicpa) Oct 1986

Practicing Cpa, Vol. 10 No. 10, October 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 2, Number 1, Fall 1986, American Institute Of Certified Public Accountants. Tax Division Oct 1986

Tax Division Newsletter, Volume 2, Number 1, Fall 1986, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Albert Dupont 1872-1940: The French Accounting Historian, Ernest Stevelinck Oct 1986

Albert Dupont 1872-1940: The French Accounting Historian, Ernest Stevelinck

Accounting Historians Notebook

To return to the article by Previts and Garner, I want to demystify the "mysterious contributor", Albert Dupont. His father, Louis Dupont, was a wholesaler in textiles. Louis was born in the "Pays d'Auge en Calvados" but he left his native countryside when he was 20 years old, for Rouen, capital of linen. Later he moved to Paris where, in 1850, he founded his own commercial house. In 1857, Louis Dupont married Miss Chocquet, the daughter of Alphonse Chocquet, director at the "Poste de la Seine", whose father had been himself chief of the "Service des Postes pour l'Etranger" during …


Tour Of The Robert Owen Historic Site, Academy Of Accounting Historians Oct 1986

Tour Of The Robert Owen Historic Site, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Minutes Of Annual Business Meeting [1986], Alfred Robert Roberts Oct 1986

Minutes Of Annual Business Meeting [1986], Alfred Robert Roberts

Accounting Historians Notebook

No abstract provided.


Accounting History Research Methodology Committee: Committee Report, Lee D. (Lee David) Parker Oct 1986

Accounting History Research Methodology Committee: Committee Report, Lee D. (Lee David) Parker

Accounting Historians Notebook

I have pleasure in presenting this report on the committee's activities for the year ended August 1986. The development of a comprehensive bibliography of historical research methodology sources continues on schedule.


Tournament Of Roses Parade, Academy Of Accounting Historians Oct 1986

Tournament Of Roses Parade, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, September 1986, American Institute Of Certified Public Accountants (Aicpa) Sep 1986

Cpa Client Bulletin, September 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 10 No. 9, September 1986, American Institute Of Certified Public Accountants (Aicpa) Sep 1986

Practicing Cpa, Vol. 10 No. 9, September 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 10 No. 8, August 1986, American Institute Of Certified Public Accountants (Aicpa) Aug 1986

Practicing Cpa, Vol. 10 No. 8, August 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, August 1986, American Institute Of Certified Public Accountants (Aicpa) Aug 1986

Cpa Client Bulletin, August 1986, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.