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Academy Of Accounting Historians 1990 Accounting History Manuscript Award; Moral Consequences Of Book-Keeping, Frederick Charles Krepp Oct 1989

Academy Of Accounting Historians 1990 Accounting History Manuscript Award; Moral Consequences Of Book-Keeping, Frederick Charles Krepp

Accounting Historians Notebook

No abstract provided.


Accounting Greats In Their Time -- A Personal Diary, Harry D. Kerrigan Oct 1989

Accounting Greats In Their Time -- A Personal Diary, Harry D. Kerrigan

Accounting Historians Notebook

In this writer's career paths, two centers of accounting education stand out for reminiscing: the bay area California schools at Stanford and Berkeley; and the Chicago area schools at the University of Chicago and Northwestern. Included in each reference are the accounting greats who were active as professional practitioners in the region. This small group of individuals and the places in which they labored must be said to have contributed significantly and selflessly to the status, prestige, and public esteem of accountants and accounting in their time. Like others before, during, and since their time, this group deserves to be …


Cpa Client Bulletin, September 1989, American Institute Of Certified Public Accountants (Aicpa) Sep 1989

Cpa Client Bulletin, September 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 13 No. 9, September 1989, American Institute Of Certified Public Accountants (Aicpa) Sep 1989

Practicing Cpa, Vol. 13 No. 9, September 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, August 1989, American Institute Of Certified Public Accountants (Aicpa) Aug 1989

Cpa Client Tax Letter, August 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 4, Number 3, August/September 1989, American Institute Of Certified Public Accountants (Aicpa) Aug 1989

Planner, Volume 4, Number 3, August/September 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, August 1989, American Institute Of Certified Public Accountants (Aicpa) Aug 1989

Cpa Client Bulletin, August 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 13 No. 8, August 1989, American Institute Of Certified Public Accountants (Aicpa) Aug 1989

Practicing Cpa, Vol. 13 No. 8, August 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, July 1989, American Institute Of Certified Public Accountants (Aicpa) Jul 1989

Cpa Client Bulletin, July 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 13 No. 7, July 1989, American Institute Of Certified Public Accountants (Aicpa) Jul 1989

Practicing Cpa, Vol. 13 No. 7, July 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 5, Number 2, Summer 1989, American Institute Of Certified Public Accountants. Tax Division Jul 1989

Tax Division Newsletter, Volume 5, Number 2, Summer 1989, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Tax-Trimming Tips For 1989: A Talk For Cpas To Deliver To A General Audience, July 1989, American Institute Of Certified Public Accountants. Communications Division Jul 1989

Tax-Trimming Tips For 1989: A Talk For Cpas To Deliver To A General Audience, July 1989, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, June 1989, American Institute Of Certified Public Accountants (Aicpa) Jun 1989

Cpa Client Bulletin, June 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 4, Number 2, June/July 1989, American Institute Of Certified Public Accountants (Aicpa) Jun 1989

Planner, Volume 4, Number 2, June/July 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 13 No. 6, June 1989, American Institute Of Certified Public Accountants (Aicpa) Jun 1989

Practicing Cpa, Vol. 13 No. 6, June 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, May 1989, American Institute Of Certified Public Accountants (Aicpa) May 1989

Cpa Client Tax Letter, May 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, May 1989, American Institute Of Certified Public Accountants (Aicpa) May 1989

Cpa Client Bulletin, May 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 13 No. 5, May 1989, American Institute Of Certified Public Accountants (Aicpa) May 1989

Practicing Cpa, Vol. 13 No. 5, May 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, April 1989, American Institute Of Certified Public Accountants (Aicpa) Apr 1989

Cpa Client Bulletin, April 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Message From The Tax Department Editor, Cherie J. O'Neil Apr 1989

Message From The Tax Department Editor, Cherie J. O'Neil

Woman C.P.A.

No abstract provided.


Practicing Cpa, Vol. 13 No. 4, April 1989, American Institute Of Certified Public Accountants (Aicpa) Apr 1989

Practicing Cpa, Vol. 13 No. 4, April 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


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.


Tax History Research Center Dedicated With Conference; Scenes From Tax History Center, Academy Of Accounting Historians Mar 1989

Tax History Research Center Dedicated With Conference; Scenes From Tax History Center, Academy Of Accounting Historians

Accounting Historians Notebook

A ribbon cutting ceremony and a tax history conference were recently held to celebrate the opening of the Tax History Research Center at the University of Mississippi. The Center is a joint project of the Ole Miss School of Accountancy and the Academy of Accounting Historians.


Recent Donations To Tax History Center, Academy Of Accounting Historians Mar 1989

Recent Donations To Tax History Center, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Historical Survey Of The Progressivity Of The U.S. Income Tax, Michael L. Roberts, William D. Samson Mar 1989

Historical Survey Of The Progressivity Of The U.S. Income Tax, Michael L. Roberts, William D. Samson

Accounting Historians Notebook

While filing the 1988 tax returns, many taxpayers will see the full impact of the Tax Reform Act of 1986. Perhaps the most important changes made by this Act altered the progressivity of the federal income tax. . Given these very significant changes to the U.S. income tax and also given that the full impact of this tax law is effective on the seventy-fifth anniversary of the 1913 adoption of the income tax, it is worth the time to look back and contemplate how progressivity of the income tax structure has changed over time. This paper summarizes the historical findings.


Montgomery On Income Tax, Alfred Robert Roberts Mar 1989

Montgomery On Income Tax, Alfred Robert Roberts

Accounting Historians Notebook

The radification of the Sixteenth Amendment led Montgomery to make many trips to Washington to consult with Cordell Hull, who was very influential in framing the tax bill. Evidence indicates that Hull used some of Montgomery's arguments in trying to draft a fair tax bill. In 1913, Lybrand, Ross Bros. & Montgomery published a sixty-four page booklet entitled, Income Tax Guide. The rates were so low that there was little resistance to the tax, and there was little difficulty complying with the tax law. Montgomery felt that the low rates and easy compliance could not last long and he constantly …


Donations To Accounting History Research Center, Academy Of Accounting Historians Mar 1989

Donations To Accounting History Research Center, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


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.


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


Osamu Kojima Dies, Academy Of Accounting Historians Mar 1989

Osamu Kojima Dies, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.