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Full-Text Articles in Business

If It Is Government, Use Gasb: Interview With Gasb Chairman James Antonio, Ronald L. Madison, James Antonio Jul 1985

If It Is Government, Use Gasb: Interview With Gasb Chairman James Antonio, Ronald L. Madison, James Antonio

Woman C.P.A.

No abstract provided.


Letters To The Editor, Robert A. Morgan, Bryan Carsberg, Daniel L. Novak Apr 1985

Letters To The Editor, Robert A. Morgan, Bryan Carsberg, Daniel L. Novak

Woman C.P.A.

No abstract provided.


Current Problems In Governmental Revenue And Expenditure Recognition, K. K. Raman, R. Michael Moore Jan 1985

Current Problems In Governmental Revenue And Expenditure Recognition, K. K. Raman, R. Michael Moore

Woman C.P.A.

No abstract provided.


Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley Jan 1985

Financial Reporting For The Georgia Colony, John H. Engstrom, Randolph A. Shockley

Accounting Historians Journal

Stewardship reporting was an important tool in the establishment and development of the American Colonies. In 1732 the King of England created the Colony of Georgia as a haven for England's "worthy poor." A corporate trust was established to implement this purpose, and it was necessary for the trustees to account for the many private contributions to the cause as well as the grants from the crown. This article discusses the early history of the Georgia colony, presents a thumbnail sketch of Harman Verelst, the Trust's accountant, and illustrates by example the financial reporting he developed for the Georgia Colony.


Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division Jan 1985

Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa) Jan 1985

Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


The Relationship Of Corporate Policy Decisions And Financial Leverage: An Empirical Analysis, Thomas Berry, John Houston Dec 1984

The Relationship Of Corporate Policy Decisions And Financial Leverage: An Empirical Analysis, Thomas Berry, John Houston

Thomas D Berry

No abstract provided.


The Impact Of Federal Tax Changes Of The Cost Of Debt For State And Local Governments, Thomas Berry, Edward Farragher Dec 1984

The Impact Of Federal Tax Changes Of The Cost Of Debt For State And Local Governments, Thomas Berry, Edward Farragher

Thomas D Berry

No abstract provided.


Fnma Mortgage Commitments As Put Options: An Empirical Examination, Thomas Berry, Adam Gehr Dec 1984

Fnma Mortgage Commitments As Put Options: An Empirical Examination, Thomas Berry, Adam Gehr

Thomas D Berry

The Federal National Mortgage Association (FNMA) auctions commitments to purchase mortgages. An examination of the terms of the commitment contract shows that these commitments are actually put options on mortgages. The contract is unusual, however, in that the price of the commitment is a fixed percentage of the value of the mortgages. In the auction, the dealers effectively bid the exercise price at which they would be willing to pay the fixed commitment price. In this paper, we study the economics of the FNMA auction. We use a two-state approximation to the American put pricing model for interest-dependent securities to …


State Variation In The Targeted Jobs Tax Credit Program, Thomas Berry, Julie Lane Dec 1984

State Variation In The Targeted Jobs Tax Credit Program, Thomas Berry, Julie Lane

Thomas D Berry

No abstract provided.