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Articles 1 - 30 of 40
Full-Text Articles in Business
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy
Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy
State Publications
No abstract provided.
Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians
Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians
Accounting Historians Notebook
Picture of Gloria Vollmers
Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
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
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.
Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians
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
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch
Accounting Historians Journal
Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.
Accounting History: Call For Papers: Accounting's Past In Sport
Accounting History: Call For Papers: Accounting's Past In Sport
Accounting Historians Journal
Call for papers: Accounting's past in sport
Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]
Accounting Historians Journal, 2012, Vol. 39, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Academy Of Accounting Historians: Application For 2012 Membership
Academy Of Accounting Historians: Application For 2012 Membership
Accounting Historians Journal
Application for 2012 membership
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman
Accounting Historians Journal
No abstract provided.
Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard
Accounting Historians Journal
The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …
Old Du Pont Company's Accounting System Lasting A Hundred Years: An Overlooked Accounting System, Daijiro Fujimura
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 …
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
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, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell
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 …
In Memorium, Academy Of Accounting Historians
In Memorium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Examining Frank Adair Jr. As An African American Cpa Pioneer: A Historical Note, Keith Hollingsworth
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 …
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Accounting Historians Journal
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Accounting Historians Journal
This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.
Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg
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 …
In Antitrust We (Do Not) Trust, Christopher L. Colvin
In Antitrust We (Do Not) Trust, Christopher L. Colvin
Accounting Historians Journal
No abstract provided.
Salmagundi, Gloria Vollmers
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Academy Of Accounting Historians: Application For 2013 Membership; Application For 2013 Membership, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians
How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]
Accounting Historians Journal, 2012, Vol. 39, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements: 66th Annual Survey 2012 Edition, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, American Institute Of Certified Public Accountants (Aicpa)
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.
Aicpa Professional Standards As Of June 1, 2012, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Professional Standards As Of June 1, 2012, Volume 3: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.