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Reprint Of Principles Of Accounting; Principles Of Accounting, Adolf Alexander Fitzgerald

Accounting Historians Journal

Fitzgerald outlines the importance of a report, by Professors T. H. Sanders (Harvard), H. R. Hatfield (University of California) and Underhill Moore (School of Law, Yale University), made at the invitation of the Haskins and Sells Foundation on the subject of accounting principles. The executive committee of the American Institute of Accountants, believing the report contained in this booklet to be a highly valuable contribution to the discussion of accounting principles, has authorized its publication, under the title, A Statement of Accounting Principles. The publication of the Report suggests a growing disposition on the part of the accountancy profession in …