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Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker Mar 1989

Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker

Accounting Historians Notebook

The objective of this paper is to view the twentieth century changes in the structure of state taxation in a historical perspective to understand the tax burden acceptable at the state level and the incidence of that tax incidence from proportional to progressive taxes and vice versa. The tax burden and incidence in four different states from four different regions of the country, California, Indiana, Kentucky, and New York, will then be compared for the decade of the 1970's to determine if a pattern of change in the tax burden and tax incidence existed at the time of the revolts.

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Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus Mar 1989

Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus

Accounting Historians Notebook

No abstract provided.

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Yale University Purchases Renaissance Archive, Academy Of Accounting Historians Mar 1989

Yale University Purchases Renaissance Archive, Academy Of Accounting Historians

Accounting Historians Notebook

Yale University has recently purchased from a Swiss book dealer a large trove of Italian Renaissance manuscripts forming the archive of the Spinelli banking family of Florence. The price was not announced. Until 1920, the documents had been housed in the 500-year old palace of the Spinelli's in Florence. Included in the 150,000 documents in the archive are business records and extensive correspondence between the Spinellis and many of the major figures of Renaissance Italy, including Lorenzo and Cosimo De' Medici, several Popes, and many leading merchant families. The sheer size of the archive makes it the largest collection at …

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History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson Mar 1989

History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson

Accounting Historians Notebook

The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.

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Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians Mar 1989

Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue] Mar 1989

Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

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Practicing Cpa, Vol. 13 No. 3, March 1989, American Institute Of Certified Public Accountants (Aicpa) Mar 1989

Practicing Cpa, Vol. 13 No. 3, March 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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

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

Newsletters

No abstract provided.

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Message From The President [1989, Vol. 12, No. 1], Eugene H. Flegm Mar 1989

Message From The President [1989, Vol. 12, No. 1], Eugene H. Flegm

Accounting Historians Notebook

No abstract provided.

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History In Print [1989, Vol. 12, No. 1], Academy Of Accounting Historians Mar 1989

History In Print [1989, Vol. 12, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians Mar 1989

Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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Evolution Of The American Taxation Association, D. Larry Crumbley Mar 1989

Evolution Of The American Taxation Association, D. Larry Crumbley

Accounting Historians Notebook

Abstract of a Paper Presented at the Tax History Conference at the University of Mississippi, December 2, 1988

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Income And Transfer Tax Integration: Historic Policy Links For Wealth Transfer Tax Restructuring, Edward J. Gac, Sharon K. Brougham Mar 1989

Income And Transfer Tax Integration: Historic Policy Links For Wealth Transfer Tax Restructuring, Edward J. Gac, Sharon K. Brougham

Accounting Historians Notebook

The proposals listed herein are an outgrowth of recent study by this author and Ms. Sharon K. Brougham, M.T., C.P. A., who is a doctoral accounting student at the University of Colorado at Boulder. The scope of this article does not allow for full elaboration so only key highlights of the study are listed. The overall intent is to update prior discussions on estate-income tax unification and to foster further debate as to the efficacy of retaining the present dual-track system of taxation on individuals. It is not, however, intended to be the finite blueprint of tax reform. The full …

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Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff Mar 1989

Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff

Accounting Historians Notebook

The study described here investigates the extent to which something resembling auditing may have existed or may even have been required by state law. (Most banks which existed had some sort of state or territorial charter before 1863, prior to the creation of a federal central banking system.)

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Irs Uses History In Its Advertising, Academy Of Accounting Historians Mar 1989

Irs Uses History In Its Advertising, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

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

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

Newsletters

No abstract provided.

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Practicing Cpa, Vol. 13 No. 2, February 1989, American Institute Of Certified Public Accountants (Aicpa) Feb 1989

Practicing Cpa, Vol. 13 No. 2, February 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians Jan 1989

Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Abacus March 1989, Accounting and Business Research winter 1988, Journal of Accounting Education spring 1989, Accounting and Finance May 1989, The Accounting Review Jan. 1989, Contemporary Accounting Research fall 1988

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Washington Report, Vol. 18 No.5, April 3, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.5, April 3, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Washington Report, Vol. 18 No.1, March 6, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.1, March 6, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Washington Report, Vol. 18 No.15, June 12, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.15, June 12, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Washington Report, Vol. 18 No.8, April 24, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.8, April 24, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.

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Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1989

Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2 through 10) b. Specified elements, accounts, or items of a financial statement (paragraphs 11 through 18) c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 19 through 21) d. Financial presentations to comply with contractual agreements or regulatory provisions (paragraphs 22 through 30) e. Financial information presented in prescribed forms or schedules that require a prescribed form of …

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Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

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Canada's Accounting Elite: 1880-1930, Alan John Richardson Jan 1989

Canada's Accounting Elite: 1880-1930, Alan John Richardson

Accounting Historians Journal

This paper provides an analysis of elite accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.

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Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne Jan 1989

Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne

Accounting Historians Journal

His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining industry.

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Accounting Revolutions In Japan, Kyojiro Someya Jan 1989

Accounting Revolutions In Japan, Kyojiro Someya

Accounting Historians Journal

Japan's rise from a feudalistic economy to a position as a leading industrial power is a result, in part, of two revolutionary changes in its accounting structure. The first change came during the latter part of the nineteenth century as part of the Meiji Government's program of modernization. Various political, economic, and cultural institutions were adopted from the West, among them the double-entry method of bookkeeping; this method gradually replaced very unsatisfactory traditional methods. The second change came after World War II, when the Allied Command set as its objective the destruction of the Zaibatsu-dominated industrial structure and its replacement …

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Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve Jan 1989

Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve

Accounting Historians Journal

Until very recently almost nothing was known about the life of Bartolome Salvador de Solorzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and complements the findings presented in a previous paper by Hernandez Esteve. A more complete picture of the life of Bartolome Salvador de Solorzano can now be drawn.On the whole there is now evidence regarding aspects such as birth, baptism, parents, godparents, relatives, profession, business, residence, condition, travels, partners, death, etc. Some details on the publication and distribution of his book also are known.

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Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke Jan 1989

Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke

Accounting Historians Journal

Graves [1987] very competent and well-documented descriptions of Mahlberg's and Schmalenbach's Goldmarkbilanz techniques should raise no objections on technical grounds. He ably captures and amplifies the mechanical aspects of these major Betriebswirtschaftslehre proposals. However, the linking of Sweeney with these Goldmarkbilanz proposals in the title and in the first few and then in the final pages of the article, is cause for concern. By only considering links with the Goldmarkbilanz techniques, Graves does less than reasonable justice to Sweeney's development of the case for Stabilized Accounting. By not considering the other major stabilization proponent, Fritz Schmidt, albeit a proponent of …

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H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt Jan 1989

H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt

Accounting Historians Journal

This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.

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