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Full-Text Articles in Accounting

Washington Report, Vol. 18 No.30, October 2, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.30, October 2, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1989

Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 063, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This statement establishes standards with respect to testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards, Government Auditing Standards, and the Single Audit Act of 1984 it also addresses reporting on the internal control structure under Government Auditing Standards.


Washington Report, Vol. 18 No.18, July 3, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.18, July 3, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.26, September 4, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.26, September 4, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck Jan 1989

Irony Of The Golden Age Of Accounting Methodolgy, Tom Mouck

Accounting Historians Journal

Developments in accounting methodology during the 1960s are contrasted with concurrent developments in philosophy of science. The 1960s was a decade characterized by the widespread adoption of the scientific method in accounting methodology. The same decade was characterized by the degeneration of any semblance of consensus among philosophers of science regarding the nature of scientific inquiry. The irony of these incongruous but simultaneous developments is highlighted with the intent of weakening the current atmosphere of uncritical reverence for science and the scientific method in accounting research. A more contemporary (and more open) view of science : the postempiri-cist view : …


Reviews [1989, Vol. 16, No. 1], Patti A. Mills Jan 1989

Reviews [1989, Vol. 16, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: Craswell, Allen. Audit Qualifications in Australia 1950 to 1979 Reviewed by Roland L. Madison; J. R. Edwards, Editor, Reporting Fixed Assets in Nineteenth-Century Company Accounts Reviewed by Hans V. Johnson; Louis Goldberg, Dynamics of an Entity: The History of the Accounting Association of Australia and New Zealand Reviewed by Michael J. R. Gaffikin; A History of Cooper Brothers & Co.: 1854 To 1954 Reviewed by Jan R. Heier; T. A. Lee, Towards a Theory and Practice of Cash Flow Accounting Reviewed by Robert Bloom; Thomas K. McGraw, Editor, The Essential Alfred Chandler: Essays Toward a Historical Theory …


Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil Jan 1989

Minimizing The Kiddie Tax, Radie Bunn, Craig Langstraat, Cherie J. O'Neil

Woman C.P.A.

No abstract provided.


Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus Jan 1989

Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus

Accounting Historians Journal

The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions emerged. LIFO provisions were analyzed relative to alternative tax options available to firms, administrative and judicial activities, overall tax legislation including tax rates, and general economic conditions. Production processes of firms lobbying for LIFO were examined and the views of academics and practitioners were incorporated. In addition to providing the basis for a regulatory event study by identifying the critical dates …


Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue] Jan 1989

Accounting Historians Journal, 1989, Vol. 16, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Washington Report, Vol. 18 No.2, March 13, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.2, March 13, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.23, August 7, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.23, August 7, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.29, September 25, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.29, September 25, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.3, March 20, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.3, March 20, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.36, November 13, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.36, November 13, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.45, January 16, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.45, January 16, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.44, January 9, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.44, January 9, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.10, May 8, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.10, May 8, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.22, July 31, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.22, July 31, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.35, November 6, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.35, November 6, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.37, November 20, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.37, November 20, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


In Our Opinion… , Vol. 5 No. 3, July, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

In Our Opinion… , Vol. 5 No. 3, July, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


In Our Opinion… , Vol. 5 No. 1, January, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

In Our Opinion… , Vol. 5 No. 1, January, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Practicing Cpa, Vol. 13 No. 1, January 1989, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Practicing Cpa, Vol. 13 No. 1, January 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.46, January 23, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.46, January 23, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.17, June 26, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.17, June 26, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 18 No.16, June 19, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 18 No.16, June 19, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accounting Trends And Techniques, 43th Annual Survey, 1989 Edition, American Institute Of Certified Public Accountants Jan 1989

Accounting Trends And Techniques, 43th Annual Survey, 1989 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Cpa Letter, 1989, American Institute Of Certified Public Accountants Jan 1989

Cpa Letter, 1989, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.47, January 30, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.47, January 30, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 17 No.48, February 6, 1989, American Institute Of Certified Public Accountants. Jan 1989

Washington Report, Vol. 17 No.48, February 6, 1989, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.