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Articles 2791 - 2820 of 16678

Full-Text Articles in Accounting

Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians Jan 2009

Academy Of Accounting Historians: Application For 2009 Membership; Application For 2009 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2009

2009 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians Jan 2009

Academy Of Accounting Historians: Application For 2010 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes From The Co-Editors, Academy Of Accounting Historians Jan 2009

Contents [2009, Vol. 36, No. 1]; Statement Of Policy [2009, Vol. 36, No. 1]; Guide For Manuscript Submission [2009, Vol. 36, No. 1]; Notes 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, 2008 Manuscript awards.


In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher Jan 2009

In Memoriam, A Scottish Eulogy: David A.R. Forrester (1928-2009); American Memorial To David A.R. Forrester;, Sam Mckinstry, Dale L. Flesher

Accounting Historians Journal

David Alexander Roxburgh Forrester passed away on April 21, 2009, at age 81. Forrester, a Scotsman, was an honorary life member of the Academy of Accounting Historians and a winner of the Academy's Hourglass Award in 1978 for his book entitled Schmalenbach and After: A Study of the Evolution of German Business Economics.


Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik Jan 2009

Nepalese Governmental Accounting Development In The 1950s And Early 1960s: An Attempt To Institutionalize Expenditure Accounting, Pawan Adhikari, Frode Mellemvik

Accounting Historians Journal

This paper aims at disseminating knowledge about the evolution of expenditure accounting in the government of Nepal. In doing so, the paper examines emerging ideas in the aftermath of the political change of 1951 in Nepal, and traces the processes of development and institutionalization of expenditure accounting during the course of two decades, the 1950s and early 1960s, with particular reference to the institutional forces at work. An interesting feature of Nepalese accounting reforms before and after the political change was the active participation of India, the United Nations, and the U.S. Agency for International Development (USAID). At the outset …


Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers Jan 2009

Accounting And Control In The Persepolis Fortification Tablets, Gloria Vollmers

Accounting Historians Journal

The bookkeeping records collected and retained by accountants of the Persian Empire centered at Persepolis from 509-494 B.C. are examined in this paper. A powerful bureaucracy exercised control over foodstuffs to supply an immense number of royal and state personnel and workers with their ration needs. A sophisticated accounting system facilitated this control, making visible not only the quantities of food assets distributed but also the locations and individuals responsible for these distributions.


Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg Jan 2009

Conceptual Nature Of The Corporate Income Tax, Hugo Nurnberg

Accounting Historians Journal

This paper examines a long-standing controversy about the conceptual nature of the corporate income tax: whether it is an expense, a loss, a distribution of income, or some anomalous item. That controversy reflects in part different theories of the accounting entity. Despite several authoritative pronouncements stating or implying that the tax is an expense, and despite an extensive discussion in the academic and professional literature, the controversy has never been fully resolved. Additionally, the tax is not characterized as an expense in corporate financial reports. The FASB's conceptual framework does not resolve this controversy, nor does the impending joint FASB-IASB …


The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin Jan 2009

The Best Brains Of The Public Accounting World: The Restricted Membership Of The Army Accountancy Advisory Panel, 1942-1945, Phillip E. Cobbin

Accounting Historians Journal

The events threatening to engulf Australia as the Japanese imperial forces continued their push through southeast Asia caused enormous concern for the Department of the Army as civilian and uniformed staff struggled to cope with large increases in manpower and expenditure responsibilities. The department moved, in January 1942, to create an expert panel of accountants to provide advice with a view to overcoming these problems. This paper focuses uniquely on a small group of individuals brought together for their expertise in accounting drawn exclusively from the practitioner ranks of the Institute of Chartered Accountants in Australia. The paper draws attention …


Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants Jan 2009

Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Cpa Expert 2009 Winter, American Institute Of Certified Public Accountants Jan 2009

Cpa Expert 2009 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2009 Spring, American Institute Of Certified Public Accountants Jan 2009

Cpa Expert 2009 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Accounting Trends And Techniques, 63rd Annual Survey 2009 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Jan 2009

Accounting Trends And Techniques, 63rd Annual Survey 2009 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications

Accounting Trends and Techniques

No abstract provided.


Comment Letters On Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Comment Letters On Proposed Statements On Auditing Standards: Required Supplementary Information, Other Information In Documents Containing Audited Financial Statements, Other Information N Relation To The Financial Statements As A Whole; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 21, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 2009

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements : Not-For-Profit Entities, May 2009, American Institute Of Certified Public Accountants Jan 2009

Checklists And Illustrative Financial Statements : Not-For-Profit Entities, May 2009, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 2009

Not-For-Profit Entities With Conforming Changes As Of March 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Current Economic Crisis: Accounting Issues And Risks For Financial Management And Reporting - 2009; Financial Reporting Alert, American Institute Of Certified Public Accountants Jan 2009

Current Economic Crisis: Accounting Issues And Risks For Financial Management And Reporting - 2009; Financial Reporting Alert, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Auditing Standards Board (Asb) Meeting, October 26-30, 2009,Phoenix, Az, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force Jan 2009

Performing Agreed-Upon Procedures Engagements That Address The Completeness, Accuracy, Or Consistency Of Xbrl-Tagged Data; Statement Of Position 09-1, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants) 2009, January 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2009

Comment Letters On Proposed Statement On Auditing Standards: Consideration Of Laws And Regulations In An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Compilation And Review Engagements; Statement On Standards For Accounting And Review Services 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2009

Compilation And Review Engagements; Statement On Standards For Accounting And Review Services 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


White Paper: Navigating Through The Revised Aicpa Standards For Performing And Reporting On Peer Reviews And Related Interpretations, Effective For Peer Reivew Commencing On Or After January 1, 2009, June 16, 2008, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

White Paper: Navigating Through The Revised Aicpa Standards For Performing And Reporting On Peer Reviews And Related Interpretations, Effective For Peer Reivew Commencing On Or After January 1, 2009, June 16, 2008, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2009, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

Aicpa Professional Standards: Code Of Professional Conduct And Bylaws As Of June 1, 2009, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards As Of June 1, 2009, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Quality Control, Peer Review, Tax Services, Personal Financial Plannning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa) Jan 2009

Aicpa Professional Standards As Of June 1, 2009, Volume 2: Accounting And Review Services, Code Of Professional Conduct, Bylaws, Valuation Services, Quality Control, Peer Review, Tax Services, Personal Financial Plannning, Continuing Professional Education, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of August 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force Jan 2009

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of August 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Instruments Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of April 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force Jan 2009

Auditing Revenue In Certain Industries, With Conforming Changes As Of April 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of August 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2009

Brokers And Dealers In Securities With Conforming Changes As Of August 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of June 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force Jan 2009

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of June 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Guides Combination Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.