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Celebration Of Four Score Years, Academy Of Accounting Historians
Celebration Of Four Score Years, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy of Accounting Historians hosted a reception on Wednesday, August 8, 1990, to celebrate Dr. Paul Garner's 80th birthday and to recognize Paul's many contributions to accounting history. On page 24, the top photo is S. Paul Garner, the bottom left photo is S. Paul Garner and Barbara Merino, the bottom right photo is S. Paul Garner shaking hands with Eugene Bryson, as his mother looks on. On page 25 the top right photo is, left to right, S. Paul Garner, Kenneth Most, and Richard Brief, the top right photo is S. Paul Garner and Gene Flegm, the middle …
President's Message [1990, Vol. 13, No. 1], Barbara Dubis Merino
President's Message [1990, Vol. 13, No. 1], Barbara Dubis Merino
Accounting Historians Notebook
No abstract provided.
Concerns And The Profession Of Accountancy, Eugene H. Flegm, Pamela J. Duke
Concerns And The Profession Of Accountancy, Eugene H. Flegm, Pamela J. Duke
Accounting Historians Notebook
Expressing a growing concern about the proliferation of accounting pronouncements issued by the Financial Accounting Standards Board (FASB) and the trend these pronouncements appear to be taking toward a more theoretical viewpoint, Gene Flegm was particularly critical of FAS Statements 94, 95, and 96. These deal with consolidation of majority-owned subsidiaries, statement of cash flows, and accounting for income taxes. While intended to correct accounting abuses, in his opinion these statements not only fail in their intent, but actually create opportunities for abuse by complicating an already complex reporting system and do nothing to increase the reliability of accounting information.