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Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman Mar 1989

Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman

Accounting Historians Notebook

In 1974, The Academy of Accounting. Historians established the Working Paper Series to provide Academy members a means of exposing historical research to a wider audience, exchanging of ideas, and providing feedback from other qualified persons interested in research.


Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians Mar 1989

Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians Mar 1989

Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians

Accounting Historians Notebook

The major purpose of the translation collection is to introduce all quintessence, especially milestones, in auditing and accounting development to the Chinese readers and to introduce some auditing subjects in which China is still weak at present, and to promote the exchange of ideas between the Chinese and World. The translation project will eventually contain 50 books


Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter Mar 1989

Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter

Accounting Historians Notebook

A strong possibility currently exists for a reintroduction of some form of preferential treatment for capital gains. This paper examines the historically uneven treatment of capital gains versus capital losses.


Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus Mar 1989

Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus

Accounting Historians Notebook

No abstract provided.


Yale University Purchases Renaissance Archive, Academy Of Accounting Historians Mar 1989

Yale University Purchases Renaissance Archive, Academy Of Accounting Historians

Accounting Historians Notebook

Yale University has recently purchased from a Swiss book dealer a large trove of Italian Renaissance manuscripts forming the archive of the Spinelli banking family of Florence. The price was not announced. Until 1920, the documents had been housed in the 500-year old palace of the Spinelli's in Florence. Included in the 150,000 documents in the archive are business records and extensive correspondence between the Spinellis and many of the major figures of Renaissance Italy, including Lorenzo and Cosimo De' Medici, several Popes, and many leading merchant families. The sheer size of the archive makes it the largest collection at …


Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker Mar 1989

Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker

Accounting Historians Notebook

The objective of this paper is to view the twentieth century changes in the structure of state taxation in a historical perspective to understand the tax burden acceptable at the state level and the incidence of that tax incidence from proportional to progressive taxes and vice versa. The tax burden and incidence in four different states from four different regions of the country, California, Indiana, Kentucky, and New York, will then be compared for the decade of the 1970's to determine if a pattern of change in the tax burden and tax incidence existed at the time of the revolts.


Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians Mar 1989

Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson Mar 1989

History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson

Accounting Historians Notebook

The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.


Osamu Kojima Dies, Academy Of Accounting Historians Mar 1989

Osamu Kojima Dies, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue] Mar 1989

Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

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