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Articles 9631 - 9660 of 17244
Full-Text Articles in Business
Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]
Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Cpa Letter, 1983, American Institute Of Certified Public Accountants
Cpa Letter, 1983, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Professional Ethics Of Cpas In Tax Practice: An Historical Perspective, Barry C. Broden, Stephen E. Loeb
Professional Ethics Of Cpas In Tax Practice: An Historical Perspective, Barry C. Broden, Stephen E. Loeb
Accounting Historians Journal
The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.
Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito
Asset Revaluation And Cost Basis: Capital Revaluation In Corporate Financial Reports, Shizuki Saito
Accounting Historians Journal
The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the adjustments of equity capital triggered by corporate financial policies. The concept of quasi-reorganization then was developed to ensure that the capital revaluation was undertaken for the right reasons. This newly developed concept made the revaluation of equity and assets less useful from the standpoint of corporate financial management. Asset revaluation was thus replaced by the cost principle.
Washington Report, Vol. 12 No.9, April 25, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.9, April 25, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 83-3 (Spring, 1983), American Institute Of Certified Public Accountants
What's Going On, Edition 83-3 (Spring, 1983), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.15, June 6, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.15, June 6, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.11, May 9, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.11, May 9, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.8, April 18, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.8, April 18, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.43, December 19, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.43, December 19, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.51, February 14, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.51, February 14, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.22, July 25, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.22, July 25, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.5, March 28, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.5, March 28, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Consideration Of Omitted Procedures After The Report Date; Statement On Auditing Standards, 046, American Institute Of Certified Public Accountants. Auditing Standards Board
Consideration Of Omitted Procedures After The Report Date; Statement On Auditing Standards, 046, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the considerations and procedures to be applied by an auditor who, subsequent to the date of his report on audited financial statements, concludes that one or more auditing procedures considered necessary at the time of the examination in the circumstances then existing were omitted from his examination of the financial statements, but there is no indication that those financial statements are not fairly presented in conformity with generally accepted accounting principles or with another comprehensive basis of accounting. This circumstance should be distinguished from that described in SAS No. 1, section 561, which applies if …
Washington Report, Vol. 12 No.17, June 20, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.17, June 20, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians
Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, April 1983, Accounting and Business Research, autumn 1982, and Accounting and Finance, Nov. 1982. Also included are the Hourglass Award announcement and Application for membership.
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index
No abstract provided.
Accounting Trends And Techniques, 37th Annual Survey, 1983 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 37th Annual Survey, 1983 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Washington Report, Vol. 11 No.46, January 10, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.46, January 10, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.10, May 2, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.10, May 2, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.24, August 8, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.24, August 8, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 83-2 (February, 1983), American Institute Of Certified Public Accountants
What's Going On, Edition 83-2 (February, 1983), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Doing Business In The People's Republic Of China, Deloitte, Haskins & Sells
Doing Business In The People's Republic Of China, Deloitte, Haskins & Sells
Deloitte, Haskins and Sells Publications
No abstract provided.
Accountant-Historians Of The Incas, John A. Yeakel
Accountant-Historians Of The Incas, John A. Yeakel
Accounting Historians Journal
The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the early chroniclers of Peru reveal that quipu specialists were more than accountants. Quipucamayocs were also the historians of the Incas.
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Accounting Historians Journal
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of business goodwill via early writers on accounting, legal opinion and etymology. These three perspectives, together with a chronology of 91 selective definitions, reveal the shift in thinking over the past century. Goodwill, from being thought of as a set of inducements which attract persistent patronage, has become submerged by methods of valuation based upon superior earning power concepts and by the accounting notion of a residuum.
Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt
Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt
Accounting Historians Journal
The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads during the middle of the nineteenth century. Evidence is presented that a recognition of the need for audit independence existed, and that the provision of advisory services and reports on internal control by American auditors have been an inherent part of the auditor's role from that time.
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: An Investigation of the Wealth Impacts of the 1933 and 1934 Securities Acts' Financial Disclosure Requirements by Chee Woo Chow; The Foreign Corrupt Practices Act of 1977: An Inquiry into the Accounting Provisions of the Act Including a Study of Explicit Responses by Corporations by Kenneth Lester Johnson; An Empirical Investigation of Trade or Business Attributes of Quasi-Business Ventures Under the Internal Revenue Code by Samuel Lafayette Lett; The Impact of Taxation on Accounting by Amram Aharoni; An Investigation into the Taxation of Undistributed Income Sections 951 Through 964 of the Internal Revenue Code: The Controlled Corporation …
Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster
Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by John B. Sperry; J. R. Edwards, Company Legislation and Changing Patterns of Disclosure in British Company Accounts 1900-1940 Reviewed by Michael J. Mepham; Estabon Hernandez Esteve, Enrique Fernandez Pena, Jose MiguelPrado Caballero, and Francisco Esteo Sanchez, Issues in Accountability #7: Spanish Accounting-Past and Present Reviewed by Gary John Previts; Hugh P. Hughes, Goodwill in Accounting: A History of the Issues and Problems Reviewed by …
Vedic Partnership Rules, N. Choudhury
Vedic Partnership Rules, N. Choudhury
Accounting Historians Journal
The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of the concern of the writers with partnership economics and equity--concepts which form an important part of present day partnership law.
Early Debate On Financial And Physical Capital, T. A. Lee
Early Debate On Financial And Physical Capital, T. A. Lee
Accounting Historians Journal
This paper evidences the contribution of leading writers in the early 1900s to the vexed problems associated with capital maintenance and periodic income determination. It reveals that the issues which were then being discussed (such as the treatment of holding gains) remain as unresolved problems for today's accountancy practitioners.