Business Commons^™

Analysis Of The Bursars' Accounts At Durham Cathedral Priory, 1278-1398, Alisdair Dobie

Accounting Historians Journal

This paper is based upon an examination of a selection of the bursars' accounts from Durham Cathedral Priory covering the period from the first extant account (1278-9) to the end of the 14th century. The accounts selected have been transcribed from the original documents and translated from Latin into English. A traditional focus of accounting historians in the medieval period has been on manorial accounting and the system of charge and discharge. This paper examines a series of non-manorial accounts and a variety of supporting accounting materials, analyzing them for evidence of the development and refinement of controls. After an …

Accounting Historians Journal, 2008, Vol. 35, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Accounting Trends And Techniques, 62nd Annual Survey 2008 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, David Cohen

Accounting Trends and Techniques

No abstract provided.

Cpa Client Tax Letter, January/February/March 2008, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Focus, Vol. 4 No. 1, January/February 2008, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Newsletters

No abstract provided.

20th Annual Conference On Accounting, Business And Financial History At Cardiff Business School 11-12 September 2008; Announcement Of Conference And Call For Papers: Guest Speaker -- John F. Wilson, Institute Of Chartered Accountants In England And Wales In England And Wales

Accounting Historians Journal

No abstract provided.

Eurobond Issue And Firm Value, Roya K. Ardalan

Information Technology & Decision Sciences Faculty Publications

This study explores differences between US-bonds and Eurobonds and analyzes the effect of some Eurobond characteristics on firm value. First, it attempts to determine if investors view U.S. and Eurobonds similarly, especially after the change in tax laws that exempted U.S.-bond holders from paying 30 percent withholding taxes. Then, the paper analyzes the effect of some of the Eurobond issue characteristics such as issue size, issue frequency, yield spread, and maturity term on firm value. The results show that Eurobonds provide investors an alternative for portfolio diversification, and as a result, the bond market remained segmented. Also, the increase in …

Indian Gaming On Newly Acquired Lands, Erik M. Jensen

Faculty Publications

This symposium article examines the meaning of the term Indian lands - the lands that might become sites for Indian gaming-in the Indian Gaming Regulatory Act of 1988. At its core, the term is unambiguous: it includes reservations and other lands that, at the time of IGRA's enactment, were held in trust by the United States for the benefit of American Indian nations. But Indian lands can include much more. Indeed, it is possible for real estate having only the most tenuous historical connections with a tribe (perhaps having no connections at all) to become Indian lands. The treatment of …

Aicpa Annual Report 2007-08; Cpa, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Tax Treatment Encourages Residential Investment, Thomas Power

Articles

The economic survey on Ireland by the OECD (issue 5 2008) proposed phasing out policies that distort the housing market, which in turn could help to dampen future housing cycles and maintain competitiveness in the economy.

Specifically it suggests that tax breaks favouring owner occupation contributes to making housing expensive and that these effects could be reduced either by “limiting mortgage tax relief… or by implementing a property tax”.

Checklists And Illustrative Financial Statements : Not-For-Profit Organizations , April 2008, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements : Property And Liability Insurance Companies, September 2008 Edition, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklist Supplement And Illustrative Financial Statements : Construction Contractors,September 2008 Edition, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Sas No. 70 Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Oil And Gas Financial Reporting Using The Usgaap Xbrl Taxonomy, Tim Mahon, Ernest Capozzoli

Faculty Articles

The Oil and Gas industry has very unique requirements in reporting oil and gas producing activities. Because of these unique requirements, it has been difficult to compare Oil and Gas companies over the years. The current XBRL US taxonomy includes standardized Oil and Gas disclosures. This paper will introduce the requirements Oil and Gas companies are to follow when reporting their financial information. Also, an analysis of the U. S. GAAP taxonomy was done by tagging Anadarko’s 2006 financial statements1. The analysis was to determine if the taxonomy includes elements for each of these requirements. Finally, conclusions of the analysis …

Adviser's Guide To Health Savings Accounts, Gary S. Lesser

Guides, Handbooks and Manuals

No abstract provided.

Feed The Pig: A Financial Literacy Program For Grades 4-6, American Institute Of Certified Public Accountants. Financial Literacy Program

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Audit And Accounting Manual As Of June 1, 2008 : Nonauthoritative Technical Practice Aid, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Awscpa History -- 75 Years, Barbara B. Guerra, Marilyn J. Huset

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Audit Committee Toolkit : Public Companies, John F. Morrow, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center, Cna Financial Corporation

Guides, Handbooks and Manuals

No abstract provided.

Smart Risk Management : A Guide To Identifying And Reducing Everyday Business Risk, Ronald Rael

Guides, Handbooks and Manuals

No abstract provided.

Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman

Guides, Handbooks and Manuals

No abstract provided.

Property Tax Revenue Decline In The State Of California And The Implications: An Examination Of Selected Local Governments In The State Of California, Ryan M. Mauldin

MPA/MPP/MPFM Capstone Projects

The Center for Responsible Lending projects California local governments to experience a $107 billion dollar decrease in home values and taxable property rolls as a result of subprime mortgage related foreclosures [Lending, 2008]. Due to Proposition 13, property taxes do not account for a substantial portion of local government revenue. They do, however, constitute 53% of statewide K-14 funding, as stipulated by Proposition 98 (Education Revenue Augmentation Fund or ERAF). As a result of ERAF, local governments (defined as counties, cities, schools, and special districts) receive less money through a complex fund shifting process that offsets statewide general fund spending. …

Taxation And Doing Business In Indian Country, Erik M. Jensen

Faculty Publications

Furthering investment in Indian country (a term that includes, but is not limited to, reservations) is an important goal, but potential investors are hesitant - and with reason. One disincentive to invest is uncertainty about tax liability. Understanding taxation in Indian country requires knowledge not only of traditional tax law, but also of American Indian law principles dating from the early nineteenth century, and not many practitioners are up to that task. This article tries to make sense, as much as is possible, of the doctrines that have developed over the centuries.

The article first discusses some basics: the concept …

State Corporate Tax Policy: Is Tax Competition The Main Determinant?, Gabriel Ramón Serna

MPA/MPP/MPFM Capstone Projects

In the past few decades state corporate income tax policy and coordination/harmonization of corporate income taxes have been regularly discussed in the tax policy literature. The reason for this level of attention is that capital is assumed to be highly mobile across nations or unions with multiple jurisdictions with differential corporate tax rates (Bucovetsky, 1991; Cnossen, 2003; Frey & Eichenberger, 1996; Gordon, 1983; Isard, 1990; Keen & Marchand, 1997). Further, much of the literature focuses on states’ “race to the bottom” in terms of corporate income taxation or incentives to base capital in their jurisdictions, and the tendency for this …

Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Statement On Standards For Attestation Engagements 15, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Proposed Content And Skill Specifications For The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 2008, American Institute Of Certified Public Accountants. Board Of Examiners

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Standards For Attestation Engagements: An Examination Of An Entity's Internal Control Over Financial Reporting That Is Integrated With An Audit Of Its Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 2008, June 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards: Interim Financial Information (Amends Au Section 722, Interim Financial Information); Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 2, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Audit And Accounting Guide: Gaming; Exposure Draft (American Institute Of Certified Public Accountants), 2008, September 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.