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Accounting Historians Notebook

1997

Paul Franklin

Articles 1 - 2 of 2

Full-Text Articles in Business

Paul Grady And His Contributions To Accounting And Auditing, Rafik Z. Elias, John E. Shaver Oct 1997

Paul Grady And His Contributions To Accounting And Auditing, Rafik Z. Elias, John E. Shaver

Accounting Historians Notebook

Paul Franklin Grady (1900-1984) was one of those leaders whose contributions to accounting will remain the subject of intensive study for future guidance. The purpose of this paper is to examine Paul Grady's significant contributions to accounting and auditing and to take the reader into Grady's mind as he was writing his most influential works. Grady strongly believed that in order for accounting to gain respect in society, it must be based on solid principles. His works showed this conviction.


Paul F. Grady: Contributions In The Development Of Accounting Principles, Elliott L. Slocum, Teresa T. King Oct 1997

Paul F. Grady: Contributions In The Development Of Accounting Principles, Elliott L. Slocum, Teresa T. King

Accounting Historians Notebook

Paul Grady's involvement in the development of accounting principles is examined in this paper with emphasis placed on the events during the period of 1955 to 1965 which led to the establishing of the Accounting Principles Board (APB, Board) and the Research Division and the publishing of Accounting Research Study, No. 7, Inventory of Generally Accepted Accounting Principles for Business Enterprises (Inventory, ARS No. 7). This paper is not a study of the contents or a critical evaluation of ARS No. 7 or of The Basic Postulates of Accounting (ARS No. 1) and A Tentative Set of Broad Accounting Principles …