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Articles 10831 - 10860 of 16682

Full-Text Articles in Accounting

In All My Years -- Notes On Handicapping, William Andrew Paton Jan 1976

In All My Years -- Notes On Handicapping, William Andrew Paton

Accounting Historians Journal

I don't like handicapping, in any sport, and never have. It's an egalitarian practice-as I see it-without any significant merit. I'm firmly committed to the view that a society in which awards are commensurate with performance, productivity, is preferable to any egalitarian system. We should avoid like the plague all efforts to harass, restrict, or handicap the talented, the efficient, the superior performer. This is just as sound a stance in economics generally as in sports.


Perspective On The Measurement Of Earnings And Fasb Policymaking, William G. Shenkir Jan 1976

Perspective On The Measurement Of Earnings And Fasb Policymaking, William G. Shenkir

Accounting Historians Journal

An issue in the measurement of earnings is: Should the determination of financial position-that is, the measurement of assets and liabilities-determine income? That can be called a balance sheet or asset and liability perspective. Or should the measurement of income--that is, the process of matching costs and revenues--determine the balances that are necessarily carried forward in the balance sheet? That can be called an income statement or revenue and expense perspective. In stating the issue in that way, it is extremely important to recognize that the issue is not whether the balance sheet or income statement is the more important …


Summary Report Of The Committee On Goals And Objectives, S. Paul Garner Jan 1976

Summary Report Of The Committee On Goals And Objectives, S. Paul Garner

Accounting Historians Journal

The Committee, appointed by President Roberts, had its first meeting in Atlanta for 2 1/2 hours on Saturday morning, August 21. The following members were present: Richard Homburger, Konrad Kubin, Murray Wells, Gary John Previts, Hanns-Martin Schoenfeld, Robert Raymond, Williard Stone, Charles Lamden and Hugh Hughes.


Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser Jan 1976

Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser

Accounting Historians Journal

The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.


Calf Path, Author Unknown Jan 1976

Calf Path, Author Unknown

Accounting Historians Journal

The following poem from an unidentified source describes the "calf path, city street and country road." It could easily be paraphrased to indicate the "calf path" of bookkeeping and office routine maintained in thousands of "conservative" business concerns.


Other Features, Academy Of Accounting Historians Jan 1976

Other Features, Academy Of Accounting Historians

Accounting Historians Journal

Subtitles are: Contact Notes; Historical Antecedents: Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages


Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes] Jan 1976

Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]

Accounting Historians Journal

Combined volumes


Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa) Jan 1976

Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Washington Report, Vol. 5 No.28, September 6, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.28, September 6, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


Denver: An Office Profile, Anonymous, Bruce Mcallister Jan 1976

Denver: An Office Profile, Anonymous, Bruce Mcallister

Haskins and Sells Publications

No abstract provided.


Symbolism And Communication In The Auditor's Report, Lee J. Seidler Jan 1976

Symbolism And Communication In The Auditor's Report, Lee J. Seidler

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Questions At Stockholders Meetings -- 1976, Haskins & Sells Jan 1976

Questions At Stockholders Meetings -- 1976, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;


Washington Report, Vol. 4 No. 45, January 5, 1976, American Institute Of Certified Public Accountants, Wade S. Williams Jan 1976

Washington Report, Vol. 4 No. 45, January 5, 1976, American Institute Of Certified Public Accountants, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 5 No.38, November 15, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.38, November 15, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 5 No.2, March 8, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.2, March 8, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


Discussant's Response To An Auditing Perspective Of The Historical Development Of Internal Control, Rodney J. Anderson Jan 1976

Discussant's Response To An Auditing Perspective Of The Historical Development Of Internal Control, Rodney J. Anderson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Capital Investment And U.S. Accounting And Tax Policies, Richard D. Fitzgerald Jan 1976

Capital Investment And U.S. Accounting And Tax Policies, Richard D. Fitzgerald

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To Risk And Uncertainty In Financial Reporting And The Auditor's Role, J. Herman Brasseaux Jan 1976

Discussant's Response To Risk And Uncertainty In Financial Reporting And The Auditor's Role, J. Herman Brasseaux

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Haskins & Sells 1976 Worldwide Directory, Haskins & Sells Jan 1976

Haskins & Sells 1976 Worldwide Directory, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;


Washington Report, Vol. 5 No.21, July 19, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.21, July 19, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 5 No.6, April 5, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.6, April 5, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


People In H&S: Robert W. Pivik, Anonymous Jan 1976

People In H&S: Robert W. Pivik, Anonymous

Haskins and Sells Publications

No abstract provided.


People In H&S: Thomas J. Graves, Anonymous, Charles Moore Jan 1976

People In H&S: Thomas J. Graves, Anonymous, Charles Moore

Haskins and Sells Publications

No abstract provided.


Eo International Tax Department, Anonymous Jan 1976

Eo International Tax Department, Anonymous

Haskins and Sells Publications

No abstract provided.


Outward Bound!, Ed Shaw, Mark Mcguiness Jan 1976

Outward Bound!, Ed Shaw, Mark Mcguiness

Haskins and Sells Publications

No abstract provided.


1976 New Partners, Directors And Managers, Anonymous Jan 1976

1976 New Partners, Directors And Managers, Anonymous

Haskins and Sells Publications

No abstract provided.


Speaking And Writing; First H&S Photo Contest, Anonymous Jan 1976

Speaking And Writing; First H&S Photo Contest, Anonymous

Haskins and Sells Publications

No abstract provided.


Puerto Rico '75: Special Report; Third Latin American Partners Meeting, Anonymous, James Karales Jan 1976

Puerto Rico '75: Special Report; Third Latin American Partners Meeting, Anonymous, James Karales

Haskins and Sells Publications

No abstract provided.


Baltimore: An Office Profile, Anonymous, James H. Karales Jan 1976

Baltimore: An Office Profile, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


H&S In The Aicpa, Anonymous Jan 1976

H&S In The Aicpa, Anonymous

Haskins and Sells Publications

No abstract provided.