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Articles 6751 - 6780 of 16682
Full-Text Articles in Accounting
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Ninth Supplement, January-December 1990, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 69 (1992), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Australian Attempt To Internationalize Accounting Professional Organizations, John J. Gavens, Robert W. Gibson
Australian Attempt To Internationalize Accounting Professional Organizations, John J. Gavens, Robert W. Gibson
Accounting Historians Journal
In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize the professional accounting organizations of the world from Australia.
Historical Review Of The Accounting Treatment Of Research And Development Costs, Paul Edward Nix, David E. Nix
Historical Review Of The Accounting Treatment Of Research And Development Costs, Paul Edward Nix, David E. Nix
Accounting Historians Journal
This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a …
Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur
Using Historical Annual Reports In Teaching: Letting The Past Benefit The Present, Joel Amernic, Ramy Elitzur
Accounting Historians Journal
In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting evolves in response to environmental change. Further, requiring students to analytically derive cash flow statements from historical published annual reports provides several direct pedagogical benefits.
Reviews [1992, Vol. 19, No. 2], Patti A. Mills
Reviews [1992, Vol. 19, No. 2], Patti A. Mills
Accounting Historians Journal
Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings and Loan Industry (3 titles reviewed as Continuing Research on the Savings and Loan Crisis; A Review Essay by James Schaefer); H. S. Cobb, Ed., The Overseas Trade of London Exchequer Customs Accounts 1480-1 Reviewed by Hans J. Dykxhoorn; M. J. R. Gaffikin, Accounting Methodology and the Work of R. J. Chambers Reviewed by Chris Poullaos; Richard …
Introduction Of Arabic Numerals In European Accounting, John W. Durham
Introduction Of Arabic Numerals In European Accounting, John W. Durham
Accounting Historians Journal
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several factors, not least to interplay between the culture and cultural conservatism of clerks and the educational and intellectual changes of the early Italian Renaissance.
In Our Opinion… , Vol. 8 No. 2, September, 1992, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 8 No. 2, September, 1992, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
In Our Opinion… , Vol. 8 No. 1, March, 1992, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 8 No. 1, March, 1992, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Practicing Cpa, Vol. 16 No. 1, January 1992, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 16 No. 1, January 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Trends And Techniques, 46th Annual Survey, 1992 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 46th Annual Survey, 1992 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Illustrations Of The Disclosure Of Information About Financial Instruments With Off-Balance Sheet Risk And Financial Instruments With Concentrations Of Credit Risk : A Survey Of The Application Of Fasb Statement No. 105; Financial Report Survey, 46, Leonard Lorensen
Newsletters
No abstract provided.
Ethics And Morality, William Kanaga
Ethics And Morality, William Kanaga
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Internal Control: Progress And Perils", Andrew D. Bailey
Discussant's Response To "Internal Control: Progress And Perils", Andrew D. Bailey
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Auditors' Judgments And Decisions Under Time Pressure: An Illustration And Agenda For Research, Ira Solomon, Clifton Brown
Auditors' Judgments And Decisions Under Time Pressure: An Illustration And Agenda For Research, Ira Solomon, Clifton Brown
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Auditors' Judgments And Decisions Under Time Pressure: An Illustration And Agenda For Research", Richard Kreutzfeldt
Discussant's Response To "Auditors' Judgments And Decisions Under Time Pressure: An Illustration And Agenda For Research", Richard Kreutzfeldt
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Cpa Letter, 1992, American Institute Of Certified Public Accountants
Cpa Letter, 1992, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Illustrations Of The Disclosure By Financial Institutions Of Certain Information About Debt Securities Held As Assets : A Survey Of The Application Of Sop 90-11; Financial Report Survey, 48, Leonard Lorensen
Newsletters
No abstract provided.
Government/Business Synergy: Early American Innovations In Budgeting And Cost Accounting, R. Penny Marquette, Richard K. Fleischman
Government/Business Synergy: Early American Innovations In Budgeting And Cost Accounting, R. Penny Marquette, Richard K. Fleischman
Accounting Historians Journal
This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods were initially developed by municipal reformers of the Progressive era and were subsequently adapted by business for planning and control purposes. In like fashion, standard costing and variance analysis were significant cost accounting techniques born to an industrial environment which came to contribute markedly to a continuing improvement of governmental budgeting procedures.
Discussant's Response To "Using Regression Analysis To Assist Audit Judgments In Substantive Testing", William R. Kinney
Discussant's Response To "Using Regression Analysis To Assist Audit Judgments In Substantive Testing", William R. Kinney
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Auditor's Role: The Philosophy And Psychology Of Independence And Objectivity", J. Donald Warren
Discussant's Response To "Auditor's Role: The Philosophy And Psychology Of Independence And Objectivity", J. Donald Warren
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Self-Evaluative Privilege", Theodore J. Mock
Discussant's Response To "Self-Evaluative Privilege", Theodore J. Mock
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Practical Experiences With Regression Analysis", Peter R. Gillett
Discussant's Response To "Practical Experiences With Regression Analysis", Peter R. Gillett
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Internal Control: Progress And Perils, Alan J. Winters, Dan M. Guy
Internal Control: Progress And Perils, Alan J. Winters, Dan M. Guy
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Using Regression Analysis To Assist Audit Judgments In Substantive Testing, Trevor Stewart, Ann Thornton
Using Regression Analysis To Assist Audit Judgments In Substantive Testing, Trevor Stewart, Ann Thornton
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Auditor's Role: The Philosophy And Psychology Of Independence And Objectivity, James C. Gaa
Auditor's Role: The Philosophy And Psychology Of Independence And Objectivity, James C. Gaa
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Litigation Risk Broadly Considered, Jerry D. Sullivan
Litigation Risk Broadly Considered, Jerry D. Sullivan
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Aicpa Annual Report 1992; Accepting The Leadership Challenge, American Institute Of Certified Public Accountants
Aicpa Annual Report 1992; Accepting The Leadership Challenge, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1992, John Daidone, John E. Young
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1992, John Daidone, John E. Young
AICPA Annual Reports
No abstract provided.
Aicpa Committees, 1992-93: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants
Aicpa Committees, 1992-93: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.