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Articles 10141 - 10170 of 17246
Full-Text Articles in Business
Internal Control For Ottoman Foundations, Turgut Var
Internal Control For Ottoman Foundations, Turgut Var
Accounting Historians Journal
The objective of this paper is to analyze Ottoman waqfs (foundations) to determine the internal control principles followed. In order to achieve this task, extensive references have been made to an actual waqf deed, The Waqfiyah of Ahmed Pasa. The original copy of this document is in the Free Library of Philadelphia and it was written December 1511. It is hoped that this research would lead to further research dealing with early accounting thought and practices in the Middle East.
Accounting Trends And Techniques, 35th Annual Survey, 1981 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 35th Annual Survey, 1981 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Washington Report, Vol. 9 No.48, January 26, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.48, January 26, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 10 No.39, November 23, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.39, November 23, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 10 No.35, Ocotber 26, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.35, Ocotber 26, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 10 No.11, May 11, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.11, May 11, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 81-1 (March 25, 1981), American Institute Of Certified Public Accountants
What's Going On, Edition 81-1 (March 25, 1981), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Announcement [1981, Vol. 8, No. 1]; Guide For Submitting Manuscripts [1981, Vol. 8, No. 1], Author Unknown
Announcement [1981, Vol. 8, No. 1]; Guide For Submitting Manuscripts [1981, Vol. 8, No. 1], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, Index to the Accounting Review 1926-1978, price list for Academy publications, and table of contents for The Accounting Review, April 1981, Accounting and Finance, Nov. 1980, and Accounting and Business Research, autumn 1980. Also included are Application for membership and Guide for submitting manuscripts.
Evolution Of Apb Opinion No. 17 Accounting For Intangible Assets; A Study Of The U.S. Position On Accounting For Goodwill, Wesley Thompson Andrews
Evolution Of Apb Opinion No. 17 Accounting For Intangible Assets; A Study Of The U.S. Position On Accounting For Goodwill, Wesley Thompson Andrews
Accounting Historians Journal
The paper traces the development of the current valuation concept of goodwill from 1900 to 1970, when the present position was articulated. The paper suggests that there may be alternative bases for goodwill valuation and concludes that additional research is needed on the subject.
Development Of University And Professional Accountancy Education In New Zealand, M. J. R. Gaffikin
Development Of University And Professional Accountancy Education In New Zealand, M. J. R. Gaffikin
Accounting Historians Journal
University teaching of accountancy in New Zealand is probably unique in that it has developed hand in hand with the educational requirements of the profession. Although this close relationship did much to stimulate accounting education in the early years this is not so now. In attempting to meet the requirements of the profession and develop independent programmes the universities have been forced into an uneasy compromise. Those United States institutions which have recently created Professional Schools of Accounting may well find themselves similarly placed in the near future.
Recalling George Oliver May And Me, William Andrew Paton
Recalling George Oliver May And Me, William Andrew Paton
Accounting Historians Journal
A recollection of the author's contacts with his friend George Oliver May. These personal insights provide an added dimension to the previous article, May and Paton: Two Giants Revisited, authored by Henry Francis Stabler and Norman X. Dressel.
Discounted Cash Flow And Business Valuation In A Nineteenth Century Merger: A Note, John Richard Edwards, Alison Warman
Discounted Cash Flow And Business Valuation In A Nineteenth Century Merger: A Note, John Richard Edwards, Alison Warman
Accounting Historians Journal
In 1889 the Shelton Iron, Steel and Coal Company Limited was incorporated to take over the assets and business activities of two existing companies. To guide the contracting parties in negotiating a price to be paid for the properties belonging to the Shelton Collieries and Ironworks an independent valuation was arranged by Deloitte, Dever, Griffiths & Co., later appointed auditors of the new company. The article comprises an appraisal of the valuation exercise, which is an early example of the use of a discounted cash flow technique to provide relevant information for a capital investment decision.
Announcement [1981, Vol. 8, No. 2] Guide For Submitting Manuscripts [1981, Vol. 8, No. 2], Author Unknown
Announcement [1981, Vol. 8, No. 2] Guide For Submitting Manuscripts [1981, Vol. 8, No. 2], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Essays in Honour of Trevor R. Johnston, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Oct. 1981, Accounting and Finance, May 1981, and Accounting and Business Research, summer 1981. Also included are the Hourglass Award announcement, Application for membership and Guide for submitting manuscripts.
Cultural Significance Of Accounts -- The Philosophy Of D.R. Scott, Rick Elam
Cultural Significance Of Accounts -- The Philosophy Of D.R. Scott, Rick Elam
Accounting Historians Journal
D.R. Scott was an economist, historian, philosopher, and accountant. Most of all he was a scholar who merged some of the most up-to-date ideas of the 1920s into his book The Cultural Significance of Accounts. He concluded that our culture was in a time of relative turmoil because the market was no longer the primary controlling force within our institutions. Accounting as the vehicle of the scientific method would replace the market as the synthesis of institutions which make up our culture.
Accounting Historians Journal, 1981, Vol. 8, No. 2 [Whole Issue]
Accounting Historians Journal, 1981, Vol. 8, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Bonsignori Family Estate Accounting 1461-1632, Turgut Var
Bonsignori Family Estate Accounting 1461-1632, Turgut Var
Accounting Historians Journal
The paper investigates the Bonsignori accounts that are in the archives of the University of Kansas, Spencer Research Library. The file contains 133 documents and bound books relating to the affairs of the Filippo Bonsignori family between 1455 and 1632. The most important documents deal with, accounting and administration of Filippo Bonsignori's will. The time period involved (1455 to 1632) permits some study of the developments in accounting methods used in fulfilling fiduciary responsibilities. The paper provides insight into the history of Florentine estate accounting.
Cpa Letter, 1981, American Institute Of Certified Public Accountants
Cpa Letter, 1981, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Illustrations And Analysis Of Disclosures Of Pension Information: A Survey Of The Application Of The Requirements Of Fasb Statement No. 36, An Amendment Of Apb Opinion No. 8; Financial Report Survey, 22, Hortense Goodman
Newsletters
No abstract provided.
Illustrations And Analysis Of Disclosures Of Inflation Accounting Information : A Survey Of The Application Of The Requirements Of Fasb Statements Nos. 33, 39, 40, And 41; Financial Report Survey, 23, Hortense Goodman
Newsletters
No abstract provided.
Special Reports: Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 035, American Institute Of Certified Public Accountants. Auditing Standards Board
Special Reports: Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 035, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
An accountant may accept an engagement in which the scope is limited to applying to one or more specified elements, accounts, or items of a financial statement agreed-upon procedures that are not sufficient to enable him to express an opinion on the specified elements, accounts, or items, provided (a) the parties involved have a clear understanding of the procedures to be performed and (b) distribution of the report is to be restricted to named parties involved.
Washington Report, Vol. 10 No.44, December 28, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.44, December 28, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 10 No.5, March 30, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.5, March 30, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 10 No.6, April 6, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.6, April 6, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 10 No.7, April 13, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.7, April 13, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 10 No.8, April 20, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.8, April 20, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 10 No.9, April 27, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 10 No.9, April 27, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.45, January 5, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.45, January 5, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.46, January 12, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.46, January 12, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.47, January 19, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.47, January 19, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.51, February 16, 1981, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.51, February 16, 1981, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.