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Full-Text Articles in Business

What's Going On, (September, 1975), American Institute Of Certified Public Accountants Jan 1975

What's Going On, (September, 1975), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson Jan 1975

Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson

Accounting Historians Journal

Books reviewed are: Axel Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator, reviewed by Sandor Aszely; John B. Inglis, My Life and Times, reviewed by Richard A. Scott; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, reviewed by M. C. Wells; Thomas J. Burns, Editor, Accounting in Transition: Oral Histories of Recent U.S. Experience, reviewed by Paul Frishkoff; William Woodruff, America's lmpact on the World: A Study of the Role of the United States in the World Economy, 1750-1970, reviewed by Robert MacKenzie;Janet Pryce-Jones, (compiler) and R. H. Parker, (annotator), …


Cpa Letter, 1975, American Institute Of Certified Public Accountants Jan 1975

Cpa Letter, 1975, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Illustrations Of The Summary Of Operations And Related Management Discussion And Analysis : A Survey Of The Application Of Rules 14a-3 And 14c-3 Of The Securities Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 06, Hortense Goodman, Leonard Lorensen Jan 1975

Illustrations Of The Summary Of Operations And Related Management Discussion And Analysis : A Survey Of The Application Of Rules 14a-3 And 14c-3 Of The Securities Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 06, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.


Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1975

Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing. Examples of such specialists include actuaries, appraisers, attorneys, engineers, and geologists.


People In H&S: John M. Crawford, Anonymous Jan 1975

People In H&S: John M. Crawford, Anonymous

Haskins and Sells Publications

No abstract provided.


Training Director, Anonymous Jan 1975

Training Director, Anonymous

Haskins and Sells Publications

No abstract provided.


Office Profile: The Tri-Cities, Minneapolis, St Paul, Bloomington, Anonymous, Roy Stevens Jan 1975

Office Profile: The Tri-Cities, Minneapolis, St Paul, Bloomington, Anonymous, Roy Stevens

Haskins and Sells Publications

No abstract provided.


Speaking And Writing, Anonymous Jan 1975

Speaking And Writing, Anonymous

Haskins and Sells Publications

No abstract provided.


Small Business Services, Anonymous, Rod Hanna Jan 1975

Small Business Services, Anonymous, Rod Hanna

Haskins and Sells Publications

No abstract provided.


Detroit: Welcome Aboard Senior Accountants!, Anonymous, Roy Stevens Jan 1975

Detroit: Welcome Aboard Senior Accountants!, Anonymous, Roy Stevens

Haskins and Sells Publications

No abstract provided.


Office Profile: Houston, Anonymous, Roy Stevens, Frank Bozo Jan 1975

Office Profile: Houston, Anonymous, Roy Stevens, Frank Bozo

Haskins and Sells Publications

No abstract provided.


H&S Scene, Anonymous Jan 1975

H&S Scene, Anonymous

Haskins and Sells Publications

No abstract provided.


Eo Research Department -- Ready To Supply The Answers, Anonymous Jan 1975

Eo Research Department -- Ready To Supply The Answers, Anonymous

Haskins and Sells Publications

No abstract provided.


Office Profile -- Rochester, Walter M. Bone, Roy Stevens Jan 1975

Office Profile -- Rochester, Walter M. Bone, Roy Stevens

Haskins and Sells Publications

No abstract provided.


In Case Of Accident, Nancy Q. Keefe Jan 1975

In Case Of Accident, Nancy Q. Keefe

Haskins and Sells Publications

No abstract provided.


Speaking And Writing, Anonymous Jan 1975

Speaking And Writing, Anonymous

Haskins and Sells Publications

No abstract provided.


Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin Jan 1975

Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin

Accounting Historians Journal

The historical review of the evolution of accounting principles for foreign currency translation reveals that current practice is based on principles which have been developed during periods characterized by (1) wars and political instability, (2) major upheavals of the international monetary system, (3) run-away inflation with significant differences in the inflation rates of various countries, (4) relatively minor international operations in comparison with today's multitude of significant multinational business linkages, and (5) a perception of international operations as being "foreign"-in the original sense of that word-to U. S. companies.


Speculation On The Origins Of Accounting, F. M. W. Hird Jan 1975

Speculation On The Origins Of Accounting, F. M. W. Hird

Accounting Historians Journal

A speculative historical or anthropological overview of the prehistory and early history of accounting from Cro-Magnon through the thirteenth century.


Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir Jan 1975

Accounting History, The Accounting Historian, And The Fasb, William G. Shenkir

Accounting Historians Journal

The Financial Accounting Standards Board--a "bold new effort" in self regulation by the private sector--became the official rule- making body for financial accounting and reporting on July 1, 1973. The Wheat Report, Establishing Financial Accounting Standards, which led to the formation of the FASB was based, in part, upon an historical study of the rule-making efforts of the Accounting Principles Board. At this early juncture in the FASB's tenure, it seem appropriate for those interested in accounting history to: (1) consider the possibilities for their participation in the on-going work of the FASB; and (2) take note of the sources …


In All My Years, Eric Louis Kohler Jan 1975

In All My Years, Eric Louis Kohler

Accounting Historians Journal

A quick summary of Eric L. Kohler's observations, participation, and survival in the midst of dynamic undercurrents during the 1920's and early 1930's, featuring the reform work of Durand W. Springer, Arthur Andersen, and the American Association of University Instructors of Accounting.


Historical Vignette: Benjamin Franklin On Accounting, George J. Murphy Jan 1975

Historical Vignette: Benjamin Franklin On Accounting, George J. Murphy

Accounting Historians Journal

Franklin's autobiography contains an interesting reference to the "knowledge of accounts." An extract from Chapter VI, Self-Educuation, of the autobiography is quoted.


Interim Report Of The Research Committee, Konrad W. Kubin Jan 1975

Interim Report Of The Research Committee, Konrad W. Kubin

Accounting Historians Journal

The Research Committee was charged to establish topics and relative priorities for sponsored and personal historical research over the short term (3 to 5 years) such that the widest benefit would accrue to the accounting discipline. Appropriate methodologies for research in accounting history were also to be identified and evaluated.


Doctoral Research [1975, Vol. 2, Nos. 1-4], Hans Johnson Jan 1975

Doctoral Research [1975, Vol. 2, Nos. 1-4], Hans Johnson

Accounting Historians Journal

Abstracts of: The Behavioral Implications of the Stewardship Concept and Its Effects on Financial Reporting by Rosita Chen; Product Costing Under Conditions of Idle Plant Capacity by Edwin Bartenstein; The Impact of Blue-sky Regulations on the New Issues Market for Corporate Securities: Implications and Evidence by Courtenay Stone.


Other Features Jan 1975

Other Features

Accounting Historians Journal

Subtitles are: Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages.


In All My Years, Oswald Nielsen Jan 1975

In All My Years, Oswald Nielsen

Accounting Historians Journal

Our present economic system displays a vital interest in the financial structure of business firms and the causes of changes occurring over time. Significant contributions toward analysis of such developments, stem from both the academic and practicing sectors of the accounting profession. Certain conspicuous aspects of these transitions will be reviewed here, more in terms of the broad facets without strict recognition of the overlaps in their chronology.


Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes] Jan 1975

Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]

Accounting Historians Journal

Combined volumes


Tax Forum: The New Pension Legislation And You, The Employee, Mable W. Kitchen Jan 1975

Tax Forum: The New Pension Legislation And You, The Employee, Mable W. Kitchen

Woman C.P.A.

No abstract provided.


Washington Report, Vol. 4 No. 6, April 7, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1975

Washington Report, Vol. 4 No. 6, April 7, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


What's Going On, (April, 1975), American Institute Of Certified Public Accountants Jan 1975

What's Going On, (April, 1975), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.