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Full-Text Articles in Accounting

Cpa Client Tax Letter, July/August/September 2011, American Institute Of Certified Public Accountants (Aicpa) Jul 2011

Cpa Client Tax Letter, July/August/September 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin Jun 2011

Individual Taxation: Digest Of Recent Developments, Ellen Cook, Edward A. Gershman, Janet Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Kenneth L. Rubin

Faculty Publications

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to $100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion …


Cpa Client Bulletin, June 2011, American Institute Of Certified Public Accountants (Aicpa) Jun 2011

Cpa Client Bulletin, June 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, May 2011, American Institute Of Certified Public Accountants (Aicpa) May 2011

Cpa Client Bulletin, May 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Aicpa Comment On Schedule M-3 Regarding Reducing Burden And Duplication, Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Apr 2011

Aicpa Comment On Schedule M-3 Regarding Reducing Burden And Duplication, Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Esteban Hernandez Esteve Inducted Into The Royal Academy Of Spanish Doctors, Academy Of Accounting Historians Apr 2011

Esteban Hernandez Esteve Inducted Into The Royal Academy Of Spanish Doctors, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Summary Of Survey Results On Academy Future Strategy And Initiatives, Gregory B. Waymire Apr 2011

Summary Of Survey Results On Academy Future Strategy And Initiatives, Gregory B. Waymire

Accounting Historians Notebook

No abstract provided.


Calls For Papers And Other Announcements; Accounting Historians Notebook: Call For Papers; Global History Of Accounting, Financial Reporting And Public Policy: Europe; Academy Of Accounting Historians 2011 Research Conference; Before And After Luca Pacioli: Call For Papers And Provisional Program; Accounting History Call For Research Proposals; Accounting History Review Conference: Announcement And Call For Papers; Accounting Renaissance: International Accounting Conference; 13th World Congress Of Accounting Historians: Call For Papers; Accounting History: The Seventh Accounting History International Conference; Call For Nominations: The Academy Of Accounting Historians Thomas J. Burns Biographical Research Award; Call For Nominations: The Academy Of Accounting Historians Hourglass Award; Call For Nominations: The Academy Of Accounting Historians Margit F. And Hanns-Martin Schoenfeld Scholarship; Call For Nominations: The Academy Of Accounting Historians Life Membership Award; Call For Nominations: The Academy Of Accounting Historians 2011 Vangermeersch Manuscript Award; Innovation In Accounting History Education Award Call For Nominations: The Academy Of Accounting Historians; Call For Editor: Applicants Sought For Editor(S) Of The Accounting Historians Journal, Academy Of Accounting Historians Apr 2011

Calls For Papers And Other Announcements; Accounting Historians Notebook: Call For Papers; Global History Of Accounting, Financial Reporting And Public Policy: Europe; Academy Of Accounting Historians 2011 Research Conference; Before And After Luca Pacioli: Call For Papers And Provisional Program; Accounting History Call For Research Proposals; Accounting History Review Conference: Announcement And Call For Papers; Accounting Renaissance: International Accounting Conference; 13th World Congress Of Accounting Historians: Call For Papers; Accounting History: The Seventh Accounting History International Conference; Call For Nominations: The Academy Of Accounting Historians Thomas J. Burns Biographical Research Award; Call For Nominations: The Academy Of Accounting Historians Hourglass Award; Call For Nominations: The Academy Of Accounting Historians Margit F. And Hanns-Martin Schoenfeld Scholarship; Call For Nominations: The Academy Of Accounting Historians Life Membership Award; Call For Nominations: The Academy Of Accounting Historians 2011 Vangermeersch Manuscript Award; Innovation In Accounting History Education Award Call For Nominations: The Academy Of Accounting Historians; Call For Editor: Applicants Sought For Editor(S) Of The Accounting Historians Journal, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Tax Letter, April/May/June 2011, American Institute Of Certified Public Accountants (Aicpa) Apr 2011

Cpa Client Tax Letter, April/May/June 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Historians Journal Selected For Jstor, Academy Of Accounting Historians Apr 2011

Accounting Historians Journal Selected For Jstor, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting History Conferences Selected Accounting History Presentations, Academy Of Accounting Historians Apr 2011

Accounting History Conferences Selected Accounting History Presentations, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Sydney School Of Accounting: 50th Anniversary, Frank L. Clarke Apr 2011

Sydney School Of Accounting: 50th Anniversary, Frank L. Clarke

Accounting Historians Notebook

No abstract provided.


In Memoriam: Professor Iaroslav V. Sokolov, Vyacheslav Y. Sokolov Apr 2011

In Memoriam: Professor Iaroslav V. Sokolov, Vyacheslav Y. Sokolov

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, April 2011, American Institute Of Certified Public Accountants (Aicpa) Apr 2011

Cpa Client Bulletin, April 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Other Accounting History Publications In Selected Journals, Academy Of Accounting Historians Apr 2011

Other Accounting History Publications In Selected Journals, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Chance To Publicize Accounting History: Killer Colt: Murder, Disgrace, And The Making Of An An American Legend By Harold Schechter: Book Review, Richard G.J. Vangermeersch Apr 2011

Chance To Publicize Accounting History: Killer Colt: Murder, Disgrace, And The Making Of An An American Legend By Harold Schechter: Book Review, Richard G.J. Vangermeersch

Accounting Historians Notebook

No abstract provided.


Accounting History Journals Contents For 2010, Academy Of Accounting Historians Apr 2011

Accounting History Journals Contents For 2010, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa) Mar 2011

Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force Mar 2011

Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.


Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2011

Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2011

Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa Client Bulletin, February 2011, American Institute Of Certified Public Accountants (Aicpa) Feb 2011

Cpa Client Bulletin, February 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Planning Alert--The 2010 Tax Act: Client Resources From Your Trusted Business Advisor., Martin M. Shenkman Feb 2011

Tax Planning Alert--The 2010 Tax Act: Client Resources From Your Trusted Business Advisor., Martin M. Shenkman

Association Sections, Divisions, Boards, Teams

No abstract provided.


Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note From The Co-Editors, Academy Of Accounting Historians Jan 2011

Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note From The Co-Editors, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Notes from the Co-Editors, 2010 Manuscript awards.


Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2011

Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi Jan 2011

Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi

Accounting Historians Journal

This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior. Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars.


Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson Jan 2011

Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson

Accounting Historians Journal

The objectives of this study are to understand better the development of investment practices and the information that was available for those practices during the turbulent decade of the 1870s. This was a time of panic, depression, and manipulations by insiders. Nevertheless, outsiders chose to speculate and invest in corporate securities in Wall Street. Consequently, authors began to provide more specific investment advice, some of which required the use of earnings and other financial-accounting information. This study describes the availability of that information in the books and periodicals in an age dominated by railroad kings.


Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School Jan 2011

Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School

Accounting Historians Journal

No abstract provided.


Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians Jan 2011

Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.