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Caracterización De Los Estudiantes Del Programa De Contaduría Pública De La Facultad De Ciencias Administrativas Y Contables De La Universidad De La Salle Que Finalizaron El Plan De Estudios Entre Los Años 2011 2012 Y Optan Por El Título Profesional, Jennifer Fernanda Caldas Morales, Naugeuth Natalie Martínez Guevara 2014 Universidad de La Salle, Bogotá

Caracterización De Los Estudiantes Del Programa De Contaduría Pública De La Facultad De Ciencias Administrativas Y Contables De La Universidad De La Salle Que Finalizaron El Plan De Estudios Entre Los Años 2011 2012 Y Optan Por El Título Profesional, Jennifer Fernanda Caldas Morales, Naugeuth Natalie Martínez Guevara

Contaduría Pública

No abstract provided.


Capacitación En Emprendimiento, Administración Y Contabilidad Para Desarrollar Ideas De Negocio En La Fundación Unidas Por Un Futuro Mejor, Oscar Andrés Franco Garzón, Said Andrés Navarrete Cárdenas 2014 Universidad de La Salle, Bogotá

Capacitación En Emprendimiento, Administración Y Contabilidad Para Desarrollar Ideas De Negocio En La Fundación Unidas Por Un Futuro Mejor, Oscar Andrés Franco Garzón, Said Andrés Navarrete Cárdenas

Contaduría Pública

No abstract provided.


Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy of Accounting Historians 2014 University of Mississippi

Contents [2014, Vol. 41, No. 1]; Statement Of Policy [2014, Vol. 41, No. 1]; Guide For Manuscript Submission [2014, Vol. 41, No. 1]; Ethical Code Of Conduct For The Accounting Historians Journal [2014, Vol. 41, No. 1];, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts,Ethical Code of Conduct for the Accounting Historians Journal.


Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio 2014 University of Mississippi

Accounting History As A Local Discipline: The Case Of The Italian-Speaking Literature (1869-2008), Valerio Antonelli, Raffaele D'Alessio

Accounting Historians Journal

The aim of the paper is to demonstrate how Italian-language accounting history was one example of a local accounting discipline. For this purpose, we reviewed all historical publications edited from 1869 to 2008 and conducted an in-depth analysis on the database we built. Evidence about authorships, dates of publication, publication forms, periods of study, issues and approaches, were collected. The results show many changes in the publishing patterns of accounting history research. We also explore how the schools of accounting thought, the assessment of historical research in the recruitment system, the stimuli and opportunities coming from the Italian Society of …


Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2014, Vol. 41, No. 1];, Academy of Accounting Historians 2014 University of Mississippi

Academy Of Accounting Historians: Application For 2014 Membership; Application For 2014 Membership; Contents [2014, Vol. 41, No. 1];, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian 2014 University of Mississippi

Crisis And Fair Values: Echoes Of Early Twentieth Century Debates?, Garen Markarian

Accounting Historians Journal

The recent global financial crisis has led to extensive criticism of the role of accounting and its use of fair value measurement in causing and spreading the crisis. This paper argues that the debate surrounding fair value vs. historic cost, and relevance versus reliability, is nothing new; it was at the center of early accounting discussions in the AAA (especially by A.C. Littleton and W.A. Paton), the AICPA (especially G.O. May), and the SEC. Although prominent accounting scholars and practitioners in postdepression 1929 focused on the use of historic cost, the paper discusses the decision of the IASB/FASB to move …


Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts 2014 University of Mississippi

Preparing An Accounting Professional: The Articles Of Clerkship (1892-1897) Of George Oliver May, Dale L. Flesher, Gary John Previts

Accounting Historians Journal

George O. May, one of, if not the leading spokesman for the American Institute of CPAs for most of his lifetime, was the product of British education and an articled clerkship. This paper reviews the features and information about May's clerkship (indentureship) articles, including aspects of what is now called professional responsibility. Also mentioned are selected highlights and sources related to his career in public accounting, including his cameo role at the 1904 World Congress of Accountants in St. Louis where he participated with prominent leaders of the emerging United States CPA community, including Staub, Sterrett, Montgomery, and Sells, as …


Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin 2014 University of Mississippi

Historical Evolution Of The Balance Sheet In The People's Republic Of China, Shizhong Yang, Ruining Yang, Z. Jun Lin

Accounting Historians Journal

This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last …


Accounting Historians Journal, 2014, Vol. 41, No. 1 [Whole Issue], 2014 University of Mississippi

Accounting Historians Journal, 2014, Vol. 41, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

Employee Benefit Plans : Best Practices In Presentation And Disclosure; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2014/15, 68th Edition; Accounting Trends & Techniques, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 2014/15, 68th Edition; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Codification Of Statements On Standards For Attestation Engagements, As Of January 2014, Numbers 1 To 17, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

Codification Of Statements On Standards For Attestation Engagements, As Of January 2014, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

Entities With Oil And Gas Producing Activities,January 1, 2014; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

Codification Of Statements On Auditing Standards (Including Statements On Standards For Attestation Engagements) Numbers 1 To 128, As Of January 2014, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

Codification Of Statements On Standards For Accounting And Review Services As Of January 2014, Numbers 1 To 20, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

Financial Institutions Industry Developments : Including Depository And Lending Institutions And Brokers And Dealers In Securities, 2014-15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

General Accounting And Auditing Developments, 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Independence And Ethics Developments - 2014/15; Audit Risk Alerts, American Institute of Certified Public Accountants (AICPA) 2014 University of Mississippi

Independence And Ethics Developments - 2014/15; Audit Risk Alerts, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute of Certified Public Accountants. Auditing Standards Board 2014 University of Mississippi

Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Words Worth Price And Value, Tom Dunne 2014 Technological University Dublin

Words Worth Price And Value, Tom Dunne

Articles

TOM DUNNE explains the terms used in relation to the valuation of property, and the need for common understanding among all parties using those terms. -


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