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Articles 4561 - 4590 of 16682
Full-Text Articles in Accounting
Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue]
Accounting Historians Journal, 2000, Vol. 27, No. 1 [Whole Issue]
Accounting Historians Journal
June issue
Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], Academy Of Accounting Historians
Contents [2000, Vol. 27, No. 2]; Statement Of Policy [2000, Vol. 27, No. 2]; Guide For Submitting Manuscripts [2000, Vol. 27, No. 2], 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.
Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson
Building The Canadian Chartered Accountancy Profession: A Biography Of George Edwards, Fca, Cbe, Lld, 1861-1947, Alan John Richardson
Accounting Historians Journal
George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. …
Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg
Biblical Basis Of Forty-Year Goodwill Amortization, Hugo Nurnberg
Accounting Historians Journal
Current U.S. GAAP mandates amortizing goodwill over no more than 40 years. Although many commentators suggest that 40 years is an arbitrary time span, there is a Biblical basis for 40-year amortization. The Bible refers to 40 years as the life of a generation. Since amortizing goodwill over no more than 40 years corresponds to amortizing it over no more than one generation of talented employees or customers, the process is not completely arbitrary.
[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians
[Announcement 2000, Vol. 27, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements are: Call for papers for Third Asian Pacific Interdisciplinary Research in Accounting Conference, 15-17 July, 2001, The University of Adelaide, South Australia; table of contents for Accounting and Business Research, Vol. 30, no. 4 (Autumn 2000); Call for papers for a special issue of Accounting, Business & Financial History; and The Academy of Accounting Historians Application for 2001 membership.
Cpa Expert 2000 Fall/Winter 2001, American Institute Of Certified Public Accountants
Cpa Expert 2000 Fall/Winter 2001, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 2000, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Academy Of Accounting Historians 2001 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters
Review Of Books: A Retrospective Glance, Cheryl S. Mcwatters
Accounting Historians Journal
Excerpts from prevous reviews are: James Ole Winjum, The Role of Accounting in the Economic Development of England; 1500-1750 Reviewed by Marc J. Epstein; Michael E. Parrish, Securities Regulation and the New Deal Reviewed by Hugh Hughes; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, Monograph 8 Reviewed by M.C. Wells.
Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj
Anson O. Kittredge: Early Accounting Pioneer, George C. Reomeo, Larissa S. Kyj
Accounting Historians Journal
Leafing through early accounting journals from the last two decades of the 19th century, accounting historians and enthusiasts piece together the history of accountancy in the U.S., yet pay little attention to the editors of these journals who at times almost single-handedly willed their existence, clearing the road for modern accounting journals. Anson O. Kittredge, who was probably the most outstanding and influential editor of the 19th century, was also an author, teacher, CPA examiner, innovator, practitioner, and organizer.
Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter
Publishing Patterns In Specialist Accounting History Journals In The English Language, 1996-1999, Garry D. Carnegie, Brad N. Potter
Accounting Historians Journal
While accounting researchers have explored international publishing patterns in the accounting literature generally, little is known about recent contributions to the specialist international accounting history journals. Specifically, this study surveys publishing patterns in the three specialist, internationally refereed, accounting history journals in the English language during the period 1996 to 1999. The survey covers 149 contributions in total and provides empirical evidence on the location of their authors, the subject country or region in each investigation, and the time span of each study. It also classifies the literature examined based on the literature classification framework provided by Carnegie and Napier …
Accounting Historians Journal, 2000, Vol. 27, No. 2 [Whole Issue]
Accounting Historians Journal, 2000, Vol. 27, No. 2 [Whole Issue]
Accounting Historians Journal
December issue
In Our Opinion… , Vol. 16 No. 2, April 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 16 No. 2, April 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid
Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid
Accounting Historians Journal
The precise origin of the accounting records and reports outlined by Pacioli in 1494 and used in the Italian Republics is presently unknown. Historical evidence preserved in Turkey and Egypt indicates that accounting records and reports developed in the early Islamic State were similar to those used in the Italian Republics as outlined by Pacioli in 1494. Furthermore, some of the records and reports used in different parts of the Islamic State are comparable to modern-day books and reports. The religious requirement of Zakat (religious levy) and the increasing responsibilities of the Islamic State were the force behind the development …
Role Of Depreciation And The Investment Tax Credit In Tax Policy And Their Influence On Financial Reporting During The 20th Century, Beth B. Kern
Accounting Historians Journal
Since the inception of the modern income tax, the investment tax credit and depreciation have been some of the most modified provisions. This paper traces the history of major changes in depreciation and the investment tax credit along with the tax policy justifications given at the time the changes were made. In addition, the influence of tax depreciation on financial reporting is also discussed. An historical perspective of these two major provisions in tax should be helpful to policymakers and researchers attempting to assess the effectiveness of these policies.
Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Accounting Historians Journal
This paper examines the social relations of the founders of the first institutions of modern public accountancy in Scotland. The study uses archival data to construct social networks prior to 1854. Individual founders in the networks are identified as potentially significant sources of influence in the foundation events. The paper reports the social network analysis in several parts. First, relations between the founders of The Institute of Accountants in Edinburgh (IAE), renamed The Society of Accountants in Edinburgh (SAE), are networked. Second, a similar analysis is made of the foundation of The Institute of Accountants and Actuaries in Glasgow (IAAG). …
Cpa Expert 2000 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2000 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accounting Trends And Techniques, 54th Annual Survey, 2000 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 54th Annual Survey, 2000 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Cpa Expert 1995-2000 Cummulative Index, American Institute Of Certified Public Accountants
Cpa Expert 1995-2000 Cummulative Index, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 2000 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2000 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter, 2000, American Institute Of Certified Public Accountants
Cpa Letter, 2000, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 16 No. 1, January 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 16 No. 1, January 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 16 No. 3, July 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 16 No. 3, July 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 16 No. 4, October 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 16 No. 4, October 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Planner, Volume 14, Number 5, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 14, Number 5, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, Accounting Principles, of the AICPA's Code of Professional Conduct. This amendment adds the following two new paragraphs to Statement on Auditing Standards (SAS) No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor's Report, to establish a hierarchy of accounting principles for federal governmental entities.
Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Withdrawal of Statement on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement, AICPA, Professional Standards, vol. 1, AU sec. 622; Amendment to SAS No. 58, Reports on Audited Financial Statements, AICPA, Professional Standards, vol. 1, AU sec. 508; and Amendment to SAS No. 84, Communications Between Predecessor and Successor Auditors, AICPA, Professional Standards, vol. 1, AU sec. 315.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's financial statements.3 Those assertions4 are classified according to five broad categories that are discussed in SAS No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326.03-.08).
Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.