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Taxation

Accounting Historians Journal

Journal

1994

Pacioli

Articles 1 - 2 of 2

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Goodbye To My Friend Pacioli, Ernest Stevelinck Jan 1994

Goodbye To My Friend Pacioli, Ernest Stevelinck

Accounting Historians Journal

From the notes I have amassed, some coming directly from two friends, Mademosielle Sarrade and Robert Haulotte, I should like to recall the man who was Luca Pacioli from Borgo San Sepolcro, a Franciscan monk of the second half of the 15th century.


Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve Jan 1994

Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve

Accounting Historians Journal

Recently, the author translated Luca Pacioli's treatise De Computis et Scripturis into Spanish. During the translation, the author faced a series of points contained in the text which are not clear and which present some difficulties of interpretation. This paper shows the main points that are confusing, what constitutes their difficulty, the interpretations given by different specialists and, finally, the interpretation given by the author himself with the reasons he had to adopt it. In this way, it is to attempt to clarify the question, to offer a basis for judgement to those who are interested in this subject and, …