Accounting Commons^™

Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster

Accounting Historians Journal

No abstract provided.

Contents [2013, Vol. 40, No. 1]; Statement Of Policy [2013, Vol. 40, No. 1]; Guide For Manuscript Submission [2013, Vol. 40, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Aia's Special Bulletin Series And Its Early Guidance On Tax Issues Related To Depreciation, 1920-1929, Teresa Kay Lang, Jan Richard Heier

Accounting Historians Journal

When the final state ratified the 16th Amendment to the U.S. Constitution in 1913, levying taxes directly on individual incomes became a reality and opened up expanded taxation on businesses. For example, the supporting legislation allowed for the deduction of wear and tear on equipment as a business expense based on the service lives. Unfortunately for the tax preparer, there was no clear meaning of wear and tear and the interpretation of the of service lives in the legislation. With little or no guidance to CPA tax preparers and their clients, it was inevitable that Bureau of Internal Revenue examiners …

Accounting Historians Journal, 2013, Vol. 40, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Letter From Jeffrey A. Porter, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Irs Commissioner, Re: Request For Further Relief Due To Hurricane Sandy For Various Tax And Information Returns And Payments Otherwise Due November 15, 2012 And Beyond., Jeffrey A. Porter, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position, 12-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Internal Revenue Service, Re: Need For Irs Resolution To Systemic Irs Incorrect Letters On Form 3520., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Ruth Perez, Deputy Commissioner, Small Business/Self-Employed Division, Internal Revenue Service, Re: Conference Call Regarding Forms 1099-B And The Reporting Of A Customer's Basis When A Security Is Sold., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia A. Thompson, Chair, Aicpa Tax Executive Committee, To Lisa Zarlenga, Tax Legislative Counsel, Department Of The Treasury, Re: Comments On The Definition Of Issue Under Consideration--Certain Foreign Corporations Contained In Rev. Proc. 2011-14, Section 3.09(4) And Rev. Proc. 97-27 Section 3.08(4)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Douglas H. Shulman, Commissioner, Irs, Re: Irs Announcement On June 22, 2012, Regarding Interim Changes To The Individual Taxpayer Identification Number (Itin) Application Process., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Andrew Keyso, Jr., Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service, Re: Recommendation For Modification Of Rev. Proc. 2011-18 Concerning The Accounting Method For Income From Gift Card Receipts., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Cc:

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Dave Camp, Chairman, House Committee On Ways & Means, And Sander M. Levin, Ranking Member, House Committee On Ways & Means, Re: Support For H.R. 5630, Fighting Tax Fraud Act Of 2012., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Letter From Thomas Burrage, Cpa, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Appraisal Standards Board, The Appraisal Foundation, Re: Exposure Draft Of The Proposed Changes To The 2014-15 Edition Of The Uniform Standards Of Professional Appraisal Practice (Uspap)., Thomas Burrage, American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Re: Comments On Proposed And Temporary Regulations Under Sections 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20, American Institute Of Certified Public Accountants. Repair Regulations Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.

Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern (Redrafted); Statement On Auditing Standards, 126, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.

Written Statement For The U.S. House Of Representatives; Committee On Small Business; Subcommittee On Economic Growth, Tax And Capital Access; Public Hearing: Planning For The Death Tax: Can Small Businesses Survive; May 31, 2012., American Institute Of Certified Public Accountants (Aicpa), Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Measuring Tax Aggressiveness After Fin 48: The Effect Of Multinational Status, Multinational Size, And Disclosures, Audrey E. Manning

Honors Scholar Theses

Abstract: Financial Accounting Standards Board Interpretation No. 48 Accounting for Uncertainty in Income Taxes (FIN 48) caused substantial change and controversy in the accounting and financial reporting for income taxes when it was released in 2006. This study utilizes a sample of public firms to examine the post-FIN 48 tax environment, focusing on tax aggressiveness. More specifically, this paper will (1) compare the tax aggressiveness of domestic and multinational firms,

(2) investigate the relationship between tax aggressiveness and multinational size, as measured by the number of foreign jurisdictions, and (3) assess the overall quality of FIN 48-related tax footnote disclosures …

Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy

State Publications

No abstract provided.

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Internal Revenue Service, Re: Comments On Proposed And Temporary Regulations Under Section 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee.

Association Sections, Divisions, Boards, Teams

No abstract provided.

Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians

Accounting Historians Notebook

Picture of Gloria Vollmers

F.A.C.E.S. (Faculty Academic Community Education Showcase): Professional Growth Experiences In A Career University, Paul J. Colbert, Ph.D.

MBA Faculty Conference Papers & Journal Articles

Institutes of higher education exist for the purpose of developing, fostering, nurturing, and stimulating the intellectual growth and development of students. The core values of a college education provide students conceptual and practical educational opportunities that focus on improving their skills and knowledge. These skills and knowledge translate into purposeful, real-life learning experiences. However, in the academic community, learning is not restricted to students. Faculty, too, must be supported and provided opportunities for personal and professional growth and development. Although professional development is not a novel concept in the education profession, schools often take up the gauntlet, but fall short …

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

Empirical Support For The Pcaob’S Elimination Of The Independent Auditor’S Opinion Regarding Management’S Assessment Of Internal Control, James H. Thompson, Bart H. Ward

All Faculty Scholarship for the College of Business

In an attempt to bolster public confidence in the accounting profession, the PCAOB issued several standards that were intended to address weaknesses in audit reporting and to increase public confidence in financial reporting. One of these standards, Auditing Standard No.2, added two opinions on an enterprise’s internal control to audit reporting requirements. This Standard was superseded by Auditing Standard No. 5, which eliminated one of these opinions. The purpose of this paper is to examine the efficacy of the elimination of the auditor’s opinion regarding management’s assessment of internal control. The data in this study were taken from 10-K reports …

Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.

Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman

Accounting Historians Journal

No abstract provided.

Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch

Accounting Historians Journal

Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.

Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard

Accounting Historians Journal

The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …

In Memorium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey

Accounting Historians Journal

This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.