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Articles 1 - 30 of 189
Full-Text Articles in Business
Central Bank Of Nigeria Annual Report And Statement Of Accounts For The Year Ended 31st December 2007, Central Bank Of Nigeria
Central Bank Of Nigeria Annual Report And Statement Of Accounts For The Year Ended 31st December 2007, Central Bank Of Nigeria
CBN Annual Report
In 2007, the Central Bank of Nigeria (CBN) faced significant challenges in monetary management due to statutory allocations to government tiers, autonomous foreign exchange inflows, and pre-election spending. These challenges were addressed through Open Market Operations (OMO), issuance of treasury securities, standing facilities, and foreign exchange swaps. The introduction of the monetary policy rate (MPR) in December 2006 moderated inter-bank rates, encouraged trading, and improved the transmission of monetary policy actions. The Bank intensified its non-regular management activities to ensure the Policy Support Instrument (PSI) target was met. The financial system at end-2007 comprised the CBN, the Nigeria Deposit Insurance …
Section 965: A Traditional Corporate Tax Policy, Jessica C. Kornberg
Section 965: A Traditional Corporate Tax Policy, Jessica C. Kornberg
Brigham Young University International Law & Management Review
No abstract provided.
Cpa Client Bulletin, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 10, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 10, December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 9, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 9, November 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 22, Number 6, November-December 2007, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 22, Number 6, November-December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Ubit: Leveling An Uneven Playing Field Or Tilting A Level One?, Michael S. Knoll
The Ubit: Leveling An Uneven Playing Field Or Tilting A Level One?, Michael S. Knoll
All Faculty Scholarship
After grateful alumni acquired the Mueller Spaghetti Company on behalf of New York University, and the courts held that the university did not have to pay tax on the pasta maker’s income, Mueller’s competitors cried foul. Congress responded to their pleas and enacted the unrelated business income tax (UBIT). The UBIT subjects an otherwise tax-exempt entity, such as a charitable institution or a religious organization, to tax on its income from a trade or business that is not substantially related to the organization’s tax-exempt purpose. The UBIT is widely viewed as leveling the playing field between taxable for-profit businesses and …
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Faculty Publications
If the origin of a claim that generated legal fees is personal, the fees are not deductible. Possible favorable treatment for legal fees includes either above-the-line deductions or adjustments to basis or selling price in a property transaction. Some taxpayers have claimed described legal fees in such a way that they directly reduce the related income.
Practicing Cpa, Vol. 31 No. 8, October 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 8, October 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Minutes: Academy Of Accounting Historians Business Meeting Held At The Annual Meeting Of The American Accounting Association, August 7, 2007, Chicago Hilton, Chicago, Illinois, Stephanie D. Moussalli
Minutes: Academy Of Accounting Historians Business Meeting Held At The Annual Meeting Of The American Accounting Association, August 7, 2007, Chicago Hilton, Chicago, Illinois, Stephanie D. Moussalli
Accounting Historians Notebook
No abstract provided.
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
19th Accounting, Business And Financial History Annual Conference 10-11 September 2007: Presenters And Papers, Institute Of Chartered Accountants In England And Wales
Accounting Historians Notebook
No abstract provided.
13th Accounting And Management History Conference, Orleans (France) March 27th 28th 2008: Call For Papers, Association Française De Comptabilite
13th Accounting And Management History Conference, Orleans (France) March 27th 28th 2008: Call For Papers, Association Française De Comptabilite
Accounting Historians Notebook
No abstract provided.
Cpa Client Bulletin, October 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, October 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, October/November/December 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, October/November/December 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Natural Path To The Understanding And Use Of Accounting: Barter Bookkeeping And The Double Entry System, The Case Of Benjamin Barns Sayle, Laura Jean Kreissl
Natural Path To The Understanding And Use Of Accounting: Barter Bookkeeping And The Double Entry System, The Case Of Benjamin Barns Sayle, Laura Jean Kreissl
Accounting Historians Notebook
Barter bookkeeping was employed well into the 20th Century in some rural communities of the U.S. Those who used it often did so because it was adequate for their needs, not because they were unfamiliar with the double entry system. One such individual, Benjamin Barns Sayle, employed both systems simultaneously, to address the needs of his different enterprises. His story and records illustrate an almost natural progression in the understanding and use of accounting records from the limited, simple but effective barter bookkeeping system to the more expansive double entry system by individuals. Sayle's experiences suggest that by emphasizing familiar …
Interaction: The Public Interest And Accounting History: Call For Papers, Academy Of Accounting Historians
Interaction: The Public Interest And Accounting History: Call For Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey: Call For Papers, Academy Of Accounting Historians
12th World Congress Of Accounting Historians, July 20-24, 2008, Istanbul -- Turkey: Call For Papers, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Editorship: Accounting Historians Journal, Academy Of Accounting Historians
Editorship: Accounting Historians Journal, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 2007, Vol. 30, No. 2 (October) [Whole Issue]
Accounting Historians Notebook, 2007, Vol. 30, No. 2 (October) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Treatment Of Legal Fees Incurred By Individuals, Annette M. Nellen
Annette M. Nellen
If the origin of a claim that generated legal fees is personal, the fees are not deductible. Possible favorable treatment for legal fees includes either above-the-line deductions or adjustments to basis or selling price in a property transaction. Some taxpayers have claimed described legal fees in such a way that they directly reduce the related income.
Planner, Volume 22, Number 5, September-October 2007, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 22, Number 5, September-October 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 7, September 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 7, September 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, September 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, August 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, August 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 31 No. 6, July/August 2007, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 31 No. 6, July/August 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 22, Number 4, July-August 2007, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 22, Number 4, July-August 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, July 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, July 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, July/August/September 2007, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, July/August/September 2007, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Statement On Standards For Valuation Services, 1 (June 2007), American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Statement On Standards For Valuation Services, 1 (June 2007), American Institute Of Certified Public Accountants. Consulting Services Executive Committee
AICPA Professional Standards
No abstract provided.