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Articles 7861 - 7890 of 16682
Full-Text Articles in Accounting
Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On Audited Financial Statements; Statement On Auditing Standards, 058, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement on Auditing Standards (SAS) changes generally accepted auditing standards by 1. Prescribing a new form for the auditor's standard report. Most significant among the changes from the previous standard report is (a) the addition of an introductory paragraph that differentiates management's responsibilities for the financial statements from the auditor's role in expressing an opinion on them based upon his audit, (b) an explicit acknowledgment that an audit provides reasonable assurance within the context of materiality, and (c) the addition of a brief explanation of what an audit entails. 2. Revising the second standard of reporting to require a …
Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditor's Consideration Of An Entity's Ability To Continue As A Going Concern; Statement On Auditing Standards, 059, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. Continuation of an entity as a going concern is assumed in financial reporting in the absence of significant information to the contrary. Ordinarily, information that significantly contradicts the going concern assumption relates to the entity's inability to continue to meet its obligations as they become due without substantial disposition of assets outside the ordinary course of business, restructuring of debt, …
Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Washington Report, Vol. 16 No.50, February 22, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.50, February 22, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 17 No.32, October 3, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 17 No.32, October 3, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Sixth Supplement, January-December 1987, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Auditing Accounting Estimates; Statement On Auditing Standards, 057, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Accounting Estimates; Statement On Auditing Standards, 057, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance to auditors on obtaining and evaluating sufficient competent evidential matter to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, an accounting estimate is an approximation of a financial statement element, item, or account. Accounting estimates are often included in historical financial statements because a. The measurement of some amounts or the valuation of some accounts is uncertain, pending the outcome of future events. b. Relevant data concerning events that have already occurred cannot be accumulated on a timely, cost-effective basis
Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker
Influences From Early Accounting Literature On Contemporary Research, Robert J. Bricker
Accounting Historians Journal
This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413 nonhistorical articles, forty pre-1960 accounting citations were found. This study also examined the breadth of coverage of these citations and their distribution among journals. The results showed that many pre-1960 accounting documents traditionally considered important were not cited. This result may be useful to accounting historians by helping them to identify early research traditions that are in danger of being forgotten by nonhistorians.
Evolution Of The Unitary Tax Apportionment Method, Nancy Foran, Dahli Gray
Evolution Of The Unitary Tax Apportionment Method, Nancy Foran, Dahli Gray
Accounting Historians Journal
Taxpayers and taxing jurisdictions are, by definition and motivation, opposing forces and, therefore, in continual conflict. Taxpayers strive to minimize their tax liabilities while taxing jurisdictions seek ways to maximize their tax revenues. The unitary tax apportionment method was conceived by taxing jurisdictions as a method to prevent taxpayers from avoiding their fair share of the tax burden. The method evolved from a fairly insignificant procedure for the assessment of local property taxes to a very controversial means of apportioning the worldwide income of multinational corporate groups. Taxpayers have challenged the unitary tax apportionment method by utilizing economic sanctions, the …
Planner, Volume 2, Number 5, December/January 1988, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 2, Number 5, December/January 1988, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Reviews [1988, Vol. 15, No. 2], Barbara Dubis Merino
Reviews [1988, Vol. 15, No. 2], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: Sokolow, Jaroslaw W., The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] Reviewed by Alicia Jaruga; J.L. Meij, Editor, Depreciation and Replacement Policy Reviewed by Doris M. Cook; Richard Vangermeersch, Editor, The Contributions of Alexander Hamilton Church to Accounting and Management Reviewed by Akhil Kumar
Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Thomas N. Tyson
Nature And Function Of Cost Keeping In A Late Nineteenth-Century Small Business, Thomas N. Tyson
Accounting Historians Journal
J. Henry Rushton was the preeminent American builder of canoes and small pleasure boats in the late nineteenth-century. Beginning in the mid 1890s, Rushton personally maintained books of cost records and cost finding rules for his boat-building operations. In conjunction with the company's product catalogs and Rushton's personal letters, these books reveal the nature and function of cost keeping for this enterprise. They also suggest that pressures from increased competition and an economic depression may have stimulated Rushton to undertake detailed costing procedures. (See Vol. 15, no. 2, pp. 215-218 for correction of figures 1 and 2.)
Doctoral Research [1988, Vol. 15, No. 1], Maureen Helena Berry
Doctoral Research [1988, Vol. 15, No. 1], Maureen Helena Berry
Accounting Historians Journal
The dissertation abstracted is: From Conflict to Consensus: The American Institute of Accountants and the Professionalization of Public Accountancy, 1886-1940 by Paul Joseph Miranti, Jr.
Legal Acceptance Of Accounting Principles In Great Britain And The United States: Some Lessons From History, Jean Margo Reid
Legal Acceptance Of Accounting Principles In Great Britain And The United States: Some Lessons From History, Jean Margo Reid
Accounting Historians Journal
This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and depletion. It should be emphasized that the courts were not arguing about accounting theory, per se; they were deciding particular disputes, which depended on the meaning in each case of pro its. By 1889, when Lee v. Neuchatel Asphalte Company was decided, British courts had rejected accepted fixed asset accounting conventions in determining profits in tax, dividend, and other cases while United States …
Trends In The Evolution Of Scholarly Accounting Thought: A Quantitative Examination, Miklos A. Vasarhelyi, Da Hsein Bao, Joel Berk
Trends In The Evolution Of Scholarly Accounting Thought: A Quantitative Examination, Miklos A. Vasarhelyi, Da Hsein Bao, Joel Berk
Accounting Historians Journal
Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles in CAR are classified into taxonomies and the literature tracked over 22 years. Analysis focuses on four taxonomies: foundation discipline, school of thought, research method and mode of reasoning. The paper first examines journals vis-a-vis article publication frequency and dominant taxonomies. Secondly, three assertions concerning the relative posture of the Journal of Accounting Research and the literature are examined. Next the context of the literature is …
Reviews [1988, Vol. 15, No. 1], Barbara Dubis Merino
Reviews [1988, Vol. 15, No. 1], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: Reflections OF A Renaissance Scholar: Carl Devine's Essays in Accounting Theory, Volumes I-V, Reviewed by Edward Arrington; Hall, William D. Accounting and Auditing: Thoughts on Forty Years in Practice and Education. Authur Andersen & Co. Reviewed by Robert J. Kirsch Bowling; H. Thomas Johnson, A New Approach to Management Accounting History Reviewed by Joseph R. Razek; Robert Shaplen, Kreuger: Genius and Swindler Reviewed by Dale L. Flesher
Content Comparison Of Antebellum Plantation Records And Thomas Affleck's Accounting Principles, Jan Richard Heier
Content Comparison Of Antebellum Plantation Records And Thomas Affleck's Accounting Principles, Jan Richard Heier
Accounting Historians Journal
During the antebellum period of United States history, the southern states generated an unprecedented amount of wealth through a well developed plantation system that produced vast quantities of cotton, sugar, and tobacco. To date, very little has been written on the methods used by the planters to account for this wealth. This paper reviews plantation accounting methods as outlined by the southern agricultural reformer Thomas Affleck in his book The Cotton Plantation Record and Account Book. The paper also presents a statistical study of surviving plantation records which determined that these very unique and sophisticated procedures of Affleck's became widely …
Rise In The Price Of Wheat For The Bakery In The Street Of The Fishmarket In The City Of Lima 1812-1821, John T. S. Melzer
Rise In The Price Of Wheat For The Bakery In The Street Of The Fishmarket In The City Of Lima 1812-1821, John T. S. Melzer
Accounting Historians Journal
This article analyzes the information found in the newly discovered account book in the Lima National Archives on bulk wheat prices paid by a centrally located bakery for the nine year period 1812 to June 1821. The conclusion is that the price of wheat per bushel paid by this Lima bakery rose more than eleven hundred percent between 1812 and 1821 and that the profits shown after the bakery paid these increased wheat costs would indicate a rise in the price of bread to cover the increased cost of the wheat. Ships carrying wheat noted in the account book are …
Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue]
Accounting Historians Journal, 1988, Vol. 15, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Washington Report, Vol. 17 No.13, May 23, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 17 No.13, May 23, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 17 No.16, June 13, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 17 No.16, June 13, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 17 No.21, July 18, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 17 No.21, July 18, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 17 No.27, August 29, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 17 No.27, August 29, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 17 No.22, July 25, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 17 No.22, July 25, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.44, January 11, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.44, January 11, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.49, February 15, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.49, February 15, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 17 No.31, September 26, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 17 No.31, September 26, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 17 No.37, November 7, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 17 No.37, November 7, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 17 No.43, December 19, 1988, American Institute Of Certified Public Accountants.
Washington Report, Vol. 17 No.43, December 19, 1988, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
In Our Opinion… , Vol. 4 No. 4, October, 1988, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 4 No. 4, October, 1988, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.