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Articles 6961 - 6990 of 17237
Full-Text Articles in Business
Reviews [1993, Vol. 20, No. 2], Patti A. Mills
Reviews [1993, Vol. 20, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Howard Jarausch and Kenneth Hardy, Quantitative Methods for Historians Reviewed by Stephen J. Young; Thomas J. Burns, U.S. Accounting History 1965-1990 Reviewed by Richard Vangermeersch; Hugh M. Coombs and J.R. Edwards, Local Authority Accounting Methods Reviewed by Rowan Jones
Evolution Of Concepts Of Minority Interest, Myrtle W. Clark
Evolution Of Concepts Of Minority Interest, Myrtle W. Clark
Accounting Historians Journal
The FASB is currently addressing issues related to accounting for minority interest as a part of the "entity project". Decisions regarding the measurement and financial statement presentation depend upon the determination of the fundamental nature of minority interest. Alternative views describing the nature of minority interest rely upon alternative equity theories of consolidation. This paper traces the evolution of concepts of minority interest from the early 1900s to the present. The evolution is placed in perspective vis-a-vis the development of relevant corporate theories of equity
Historical Instances Of Innovative Accounting Practices In The Chinese Dynasties And Beyond, Maxwell E. Aiken, Wei Lu
Historical Instances Of Innovative Accounting Practices In The Chinese Dynasties And Beyond, Maxwell E. Aiken, Wei Lu
Accounting Historians Journal
The purpose of this paper is to explore special features of the diffusion of ideas and, subsequently, of innovative practices in Chinese accounting and then to examine early instances of the introduction of auditing. Three general periods of accounting innovation are identified which coincide with the establishment of certain dynasties. Some conclusions are then drawn about the main reasons underlying accounting changes occurred during this long period of time. Also examined are relationships between the long-term evolutionary conditions for the growth of Chinese accounting. Possible phases of development in the present of generally accepted practices of financial accounting and reporting …
History Of Financial Reporting Models For American Colleges And Universities: 1910 To The Present, Ken W. Brown
History Of Financial Reporting Models For American Colleges And Universities: 1910 To The Present, Ken W. Brown
Accounting Historians Journal
This paper contrasts current and proposed higher-education financial reporting models with financial reporting models developed earlier in this century. The historical review in this paper has current value since the FASB and the GASB are considering major changes in the way that private and public colleges and universities report financial information. The results of the historical review reveal that, through the years, report modelers varied in their concern for user needs and report uniformity. Interestingly, the first higher-education reporting model developed in 1910 and the proposed model developed in 1992 by the FASB both focused on user needs while the …
German Accounting Profession -- 1931 And Before: A Reflection Of National Ideologies, Mary E. Harston
German Accounting Profession -- 1931 And Before: A Reflection Of National Ideologies, Mary E. Harston
Accounting Historians Journal
The purpose of this paper is to examine how the demand for independent audits and the German accounting profession evolved from the late 1800s to the early 1930s despite the absence of competitive market forces. The paper posits that cultural ideologies, specifically with respect to nationalism, paternalism and anti-individualism, provide reasons for the unique configuration of not only the German corporate/banking structures responsible for originating financial reports but the accounting profession that audited them. As the German accounting profession was in an embryonic stage, it was not capable of successfully confronting the corporate/banking alliance to significantly impact financial reporting or …
D.R. Scott's Conceptual Framework, Carol Lawrence, Jenice P. Stewart
D.R. Scott's Conceptual Framework, Carol Lawrence, Jenice P. Stewart
Accounting Historians Journal
The objective of this study is to trace the influence of DR Scott's writings on the development of accounting theory and standard setting. Scott's deductive approach to the development of a conceptual framework for financial accounting and reporting was adopted by accountants on a piecemeal basis from the 1930s to the 1970s. This study traces authoritative pronouncements from the 1930s to provide evidence on Scott's forward looking ability and the influence of his ideas on the subsequent development of accounting theory. The social, economic, and political environment of the 1930s is described to show why a change in accounting standard …
Illustrations Of Accounting For Postretirement Benefits Other Than Pensions : A Survey Of The Application Of Fasb Statement No. 106; Financial Report Survey, 51, Leonard Lorensen
Illustrations Of Accounting For Postretirement Benefits Other Than Pensions : A Survey Of The Application Of Fasb Statement No. 106; Financial Report Survey, 51, Leonard Lorensen
Newsletters
No abstract provided.
In Our Opinion… , Vol. 9 No. 2, August 1993, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 9 No. 2, August 1993, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
In Our Opinion… , Vol. 9 No. 1, April 1993, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 9 No. 1, April 1993, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Accounting Trends And Techniques, 47th Annual Survey, 1993 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 47th Annual Survey, 1993 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Providing Litigation Services; Consulting Services Practice Aid, 93-4, Peter B. Frank, Michael S. Wagner, American Institute Of Certified Public Accountants. Management Consulting Services Division
Providing Litigation Services; Consulting Services Practice Aid, 93-4, Peter B. Frank, Michael S. Wagner, American Institute Of Certified Public Accountants. Management Consulting Services Division
Newsletters
No abstract provided.
Illustrations Of Accounting For Income Taxes : A Survey Of The Application Of Fasb Statement No. 109; Financial Report Survey, 49, Leonard Lorensen
Illustrations Of Accounting For Income Taxes : A Survey Of The Application Of Fasb Statement No. 109; Financial Report Survey, 49, Leonard Lorensen
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1993, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1993, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Letter, 1993, American Institute Of Certified Public Accountants
Cpa Letter, 1993, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 9 No. 3, December 1993, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 9 No. 3, December 1993, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Practicing Cpa, Vol. 17 No. 1, January 1993, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 17 No. 1, January 1993, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Illustrations Of Accounting For Environmental Costs : A Survey Of The Application Of Fasb Statement No. 5 As It Applies To Accounting For Costs To Comply With Governmental Regulations To Protect The Environment; Financial Report Survey, 50, Leonard Lorensen
Newsletters
No abstract provided.
Planner, Volume 7, Number 5, December/January 1993, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 7, Number 5, December/January 1993, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Aicpa Annual Report 1992-93; Progress And Opportunities, American Institute Of Certified Public Accountants
Aicpa Annual Report 1992-93; Progress And Opportunities, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Federal Government Contractors Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Federal Government Contractors Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Conducting A Valuation Of A Closely Held Business; Consulting Services Practice Aid, 93-3, Gary R. Trugman, American Institute Of Certified Public Accountants. Management Consulting Services Division
Conducting A Valuation Of A Closely Held Business; Consulting Services Practice Aid, 93-3, Gary R. Trugman, American Institute Of Certified Public Accountants. Management Consulting Services Division
Newsletters
No abstract provided.
Aicpa Campaign Treasurer Computer Software Survey Compilation, American Institute Of Certified Public Accountants
Aicpa Campaign Treasurer Computer Software Survey Compilation, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Enforcing The Fundamental Premises Of Partnership Taxation, Rebecca S. Rudnick
Enforcing The Fundamental Premises Of Partnership Taxation, Rebecca S. Rudnick
Articles by Maurer Faculty
No abstract provided.
Standards For Performing And Reporting On Quality Reviews : Effective April 1, 1994, As Amended, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Standards For Performing And Reporting On Quality Reviews : Effective April 1, 1994, As Amended, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Committees, 1993-94: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants
Aicpa Committees, 1993-94: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Information Needs Of Investors And Creditors: A Report On The Aicpa Special Committee's Study Of The Information Needs Of Today's Users Of Financial Reporting, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
Information Needs Of Investors And Creditors: A Report On The Aicpa Special Committee's Study Of The Information Needs Of Today's Users Of Financial Reporting, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
AICPA Committees
No abstract provided.
Report Of The Special Committee On The Future Of Cpa Continuing Professional Education, American Institute Of Certified Public Accountants. Special Committee On The Future Of Cpa Continuing Professional Education
Report Of The Special Committee On The Future Of Cpa Continuing Professional Education, American Institute Of Certified Public Accountants. Special Committee On The Future Of Cpa Continuing Professional Education
AICPA Committees
No abstract provided.
Meeting The Information Needs Of Users, Edmund L. Jenkins, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
Meeting The Information Needs Of Users, Edmund L. Jenkins, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
AICPA Committees
No abstract provided.
Information Needs Of Investors And Creditors : A Report On The Aicpa Special Committee's Study Of The Information Needs Of Today's Users Of Financial Reporting, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
Information Needs Of Investors And Creditors : A Report On The Aicpa Special Committee's Study Of The Information Needs Of Today's Users Of Financial Reporting, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
AICPA Committees
No abstract provided.