Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2],
2012
University of Mississippi
Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], 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.
Salmagundi,
2012
University of Mississippi
Accounting History: Call For Papers: Accounting's Past In Sport,
2012
University of Mississippi
Accounting History: Call For Papers: Accounting's Past In Sport
Accounting Historians Journal
Call for papers: Accounting's past in sport
In Antitrust We (Do Not) Trust,
2012
University of Mississippi
In Antitrust We (Do Not) Trust, Christopher L. Colvin
Accounting Historians Journal
No abstract provided.
How A Medieval Friar Forever Changed Finance,
2012
University of Mississippi
How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 2012 Membership,
2012
University of Mississippi
Academy Of Accounting Historians: Application For 2012 Membership
Accounting Historians Journal
Application for 2012 membership
Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award,
2012
University of Mississippi
Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
Vangermeersch (Richard G. J.) Manuscript Award
Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories,
2012
University of Mississippi
Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History
Accounting Historians Journal
No abstract provided.
Pacioli's Forgotten Book: The Merchant's Ricordanze,
2012
University of Mississippi
Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell
Accounting Historians Journal
Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those …
Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting,
2012
University of Mississippi
Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg
Accounting Historians Journal
Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information …
Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue],
2012
University of Mississippi
Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System,
2012
University of Mississippi
Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura
Accounting Historians Journal
Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the integration of cost and financial accounts supported by inventory costing. In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to inventory costing and integration were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will …
Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note,
2012
University of Mississippi
Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth
Accounting Historians Journal
In 1932, Frank Adair Jr. achieved his Certified Public Accountant (CPA) status as the sixth African American CPA in the US and only the second in the Deep South. Although his active professional career was brief (5 years), it typifies not only the difficulty experienced by an African American achieving this designation in the Jim Crow South, but also the factors that were necessary for such an achievement to occur in that time period. First, Adair Jr. practiced in a dynamic and vibrant segregated business community. Second, he was educated at a black college. An African American who wanted to …
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership,
2012
University of Mississippi
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue],
2012
University of Mississippi
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices,
2012
University of Mississippi
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Tax Facts,
2012
Technological University Dublin
Tax Facts, Tom Dunne
Articles
Tom Dunne Clarifies the issues surrounding different forms of property tax
Cpa Client Tax Letter, January/February/March 2012,
2012
University of Mississippi
Cpa Client Tax Letter, January/February/March 2012, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition,
2012
University of Mississippi
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Tax And The Eu,
2012
Irish Examiner
Tax And The Eu, Ann Cahill
Irish Business Journal
The priorities of the European Union agenda vary as it responds to the changing demands of member states’ leaders. Over the past twelve years the emphasis has changed from security through immigration, economic crisis and now to unemployment and tax.
