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Articles 7561 - 7590 of 34084
Full-Text Articles in Business
Member In Internal Audit, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Member In Internal Audit, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 2000, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters
Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters
Accounting Historians Journal
Excerpts from prevous reviews are: James Ole Winjum, The Role of Accounting in the Economic Development of England; 1500-1750 Reviewed by Marc J. Epstein; Michael E. Parrish, Securities Regulation and the New Deal Reviewed by Hugh Hughes; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, Monograph 8 Reviewed by M.C. Wells.
Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj
Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj
Accounting Historians Journal
Leafing through early accounting journals from the last two decades of the 19th century, accounting historians and enthusiasts piece together the history of accountancy in the U.S., yet pay little attention to the editors of these journals who at times almost single-handedly willed their existence, clearing the road for modern accounting journals. Anson O. Kittredge, who was probably the most outstanding and influential editor of the 19th century, was also an author, teacher, CPA examiner, innovator, practitioner, and organizer.
Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter
Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter
Accounting Historians Journal
While accounting researchers have explored international publishing patterns in the accounting literature generally, little is known about recent contributions to the specialist international accounting history journals. Specifically, this study surveys publishing patterns in the three specialist, internationally refereed, accounting history journals in the English language during the period 1996 to 1999. The survey covers 149 contributions in total and provides empirical evidence on the location of their authors, the subject country or region in each investigation, and the time span of each study. It also classifies the literature examined based on the literature classification framework provided by Carnegie and Napier …
Accounting Historians Journal, 2000, Vol. 27, No. 2 [Whole Issue]
Accounting Historians Journal, 2000, Vol. 27, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
In Our Opinion… , Vol. 16 No. 2, April 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 16 No. 2, April 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid
Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid
Accounting Historians Journal
The precise origin of the accounting records and reports outlined by Pacioli in 1494 and used in the Italian Republics is presently unknown. Historical evidence preserved in Turkey and Egypt indicates that accounting records and reports developed in the early Islamic State were similar to those used in the Italian Republics as outlined by Pacioli in 1494. Furthermore, some of the records and reports used in different parts of the Islamic State are comparable to modern-day books and reports. The religious requirement of Zakat (religious levy) and the increasing responsibilities of the Islamic State were the force behind the development …
Role Of Depreciation And The Investment Tax Credit In Tax Policy And Their Influence On Financial Reporting During The 20th Century, Beth B. Kern
Accounting Historians Journal
Since the inception of the modern income tax, the investment tax credit and depreciation have been some of the most modified provisions. This paper traces the history of major changes in depreciation and the investment tax credit along with the tax policy justifications given at the time the changes were made. In addition, the influence of tax depreciation on financial reporting is also discussed. An historical perspective of these two major provisions in tax should be helpful to policymakers and researchers attempting to assess the effectiveness of these policies.
Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Accounting Historians Journal
This paper examines the social relations of the founders of the first institutions of modern public accountancy in Scotland. The study uses archival data to construct social networks prior to 1854. Individual founders in the networks are identified as potentially significant sources of influence in the foundation events. The paper reports the social network analysis in several parts. First, relations between the founders of The Institute of Accountants in Edinburgh (IAE), renamed The Society of Accountants in Edinburgh (SAE), are networked. Second, a similar analysis is made of the foundation of The Institute of Accountants and Actuaries in Glasgow (IAAG). …
Cpa Expert 2000 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2000 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accounting Trends And Techniques, 54th Annual Survey, 2000 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 54th Annual Survey, 2000 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Members In Medium Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 1995-2000 Cummulative Index, American Institute Of Certified Public Accountants
Cpa Expert 1995-2000 Cummulative Index, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Infotech Update, Volume 9, Number 1, January/February 2000, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 9, Number 1, January/February 2000, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Healthcare Client Letter, Winter 2000, American Institute Of Certified Public Accountants (Aicpa)
Cpa Healthcare Client Letter, Winter 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 2000 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2000 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter, 2000, American Institute Of Certified Public Accountants
Cpa Letter, 2000, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 16 No. 1, January 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 16 No. 1, January 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 16 No. 3, July 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 16 No. 3, July 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 16 No. 4, October 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 16 No. 4, October 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Members In Business And Industry, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Government, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 14, Number 5, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 14, Number 5, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Consultant, Volume 14, Number 2, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 14, Number 2, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, Accounting Principles, of the AICPA's Code of Professional Conduct. This amendment adds the following two new paragraphs to Statement on Auditing Standards (SAS) No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor's Report, to establish a hierarchy of accounting principles for federal governmental entities.