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Articles 8881 - 8910 of 16682

Full-Text Articles in Accounting

Washington Report, Vol. 13 No.13, May 21, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.13, May 21, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.4, March 19, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.4, March 19, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.12, May 14, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.12, May 14, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accounting For Key-Person Life Insurance; Issues Paper (1984 October 31), American Institute Of Certified Public Accountants. Corporate-Owned Life Insurance Task Force Jan 1984

Accounting For Key-Person Life Insurance; Issues Paper (1984 October 31), American Institute Of Certified Public Accountants. Corporate-Owned Life Insurance Task Force

Issues Papers

No abstract provided.


Washington Report, Vol. 13 No.22, July 23, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.22, July 23, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Interprofessional Tax Altercation, William S. Hopwood, Karen S. Hreha Jan 1984

Interprofessional Tax Altercation, William S. Hopwood, Karen S. Hreha

Accounting Historians Journal

The paper presents an historical summary of the major issues and events which led to the development of the practice of taxation by accountants in the United States. This development was marked by tremendous conflict between the legal and accounting professions.


Development Of British Railway Accounting: 1800-1911, John J. Glynn Jan 1984

Development Of British Railway Accounting: 1800-1911, John J. Glynn

Accounting Historians Journal

This paper concentrates on accounting aspects arising from the development of the railways. Railways in nineteenth century Britain had a major influence in reshaping some of the legislative procedures in parliament, the development of the capital market, and the economy at large. A background is provided to the first government regulations, introduced in 1840, and all subsequent major developments which led up to the Railway Companies (Accounts and Returns) Act, 1911. Why had it taken over eighty years (since the first commercial railway was established in 1830) to produce a standard presentation of accounts and financial reports?


Washington Report, Vol. 13 No.2, March 5, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.2, March 5, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.38, November 12, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.38, November 12, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 12 No.48, January 23, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 12 No.48, January 23, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accountants' Index. Thirty-Second Supplement, January-December 1983, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants Jan 1984

Accountants' Index. Thirty-Second Supplement, January-December 1983, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants

Accountants' Index

No abstract provided.


Tax: Reducing The Cost Of Employer-Reimbursed Moves, Joyce M. Lunney Jan 1984

Tax: Reducing The Cost Of Employer-Reimbursed Moves, Joyce M. Lunney

Woman C.P.A.

No abstract provided.


Washington Report, Vol. 13 No.17, June 18, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.17, June 18, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.7, April 9, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.7, April 9, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.32, Ocotober 1, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.32, Ocotober 1, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.34, Ocotober 15, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.34, Ocotober 15, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.21, July 16, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.21, July 16, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


What's Going On, Edition 84-5 (October, 1984), American Institute Of Certified Public Accountants Jan 1984

What's Going On, Edition 84-5 (October, 1984), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Accounting Trends And Techniques, 38th Annual Survey, 1984 Edition, American Institute Of Certified Public Accountants Jan 1984

Accounting Trends And Techniques, 38th Annual Survey, 1984 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Let's Change Gaas!!! ???*&#@, Robert Mednick, Alan J. Winters Jan 1984

Let's Change Gaas!!! ???*&#@, Robert Mednick, Alan J. Winters

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa Jan 1984

Genesis Of Divisional Management And Accounting Systems In The House Of Mitsui, 1710-1730, Sadao Taketera, Noboru Nishikawa

Accounting Historians Journal

Early in the 18th century the House of Mitsui created a divisionalized administrative structure with a general office known as Omotokata in order to control many operating shops. This paper examines the divisional administrative structure and accounting systems that the House of Mitsui developed between 1710 and 1730.


Development Of Compilations And Reviews, Larry Joe Rankin Jan 1984

Development Of Compilations And Reviews, Larry Joe Rankin

Accounting Historians Journal

The article reviews the significant events in the development of AICPA standards which led to the establishment of two types of CPA engagements on the financial statements of nonpublic businesses??pilations and reviews. As a part of this development, the article describes various CPA-user communication problems which resulted from unaudited financial statement engagements and limited procedure engagements.


Frameworks Of American Financial Accounting Thought: An Historical Perspective To 1973, Gary John Previts Jan 1984

Frameworks Of American Financial Accounting Thought: An Historical Perspective To 1973, Gary John Previts

Accounting Historians Journal

The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior "framework" efforts is used. This paper interprets the principal prior efforts to produce a comprehensive conceptual framework for financial reports down to the time the FASB was formed in 1972. It shows that previous efforts were slow to evolve, and to respond to environmental changes. There is also evidence that a continuing "dynamic tension" has existed between the patterns proposed by practitioner groups and those of groups …


Doctoral Research [1984, Vol. 11, No. 2], Maureen Helena Berry Jan 1984

Doctoral Research [1984, Vol. 11, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Bank Behavior, Regulation and Economic Development: California 1860-1910 by Roger Charles Lister; Land Ownership in the Economic Development of Ghana, 1945-1975 by N.W. Ababio-Appah; Interaction Between Central Government Recurrent Expenditures, Revenue Constraint and External Receipts in Less Developed Countries: The Case of Ghana: 1956-78 by Alberto Dogbey Kobla Agbonyitor; Fiscal Stress in American Cities by Karen Lee Shelley; A Comparison of the Ability of Financial Ratios Based on Different Accounting Standards to Predict Bankruptcy by Farouk Wasef Elkharouf; A Comparison of the Advocations of Henry Sweeney in Stabilized Accounting to Recent Price Level/Replacement Cost Activity by Walker …


Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler Jan 1984

Book Reviews [1984, Vol. 11, No. 2], Linda H. Kistler

Accounting Historians Journal

Richard P. Brief, Editor, Selections from Encyclopaedia of Accounting 1903 Reviewed by Edward N. Coffman; F. L. Clarke, The Tangled Web of Price Variation Accounting Reviewed by Robert Bloom; D.A.R. Forrester, Editor, Frank Sewell Bray,Reviewed by R. S. Waldron; Louis Goldberg, The Florescent Decade: Accounting Education in Australia 1945-1955 Reviewed by Barrie O'Keeffe; Edgar Jones, Accountancy and the British Economy: The Evolution of Ernst & Whinney 1840-1980 Reviewed by M. J. Mepham; Kenneth S. Most, Accounting Theory, Second Edition Reviewed by Dale L. Flesher; Harry Norris, Accounting Theory Reviewed by William G. Mister; Donald A. Ritchie, James M. Landis: Dean …


Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb Jan 1984

Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb

Accounting Historians Journal

The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding company to prepare economic entity based financial reports. This paper produces evidence which shows that the publication of consolidated accounts, by British companies, began at least as early as 1910. Our research nevertheless confirms the generally held view that U.S. developments occurred earlier, and we explore a range of possible explanations for this phenomenon.


Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry Jan 1984

Doctoral Research [1984, Vol. 11, No. 1], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Die Muenzpraegung des Kaisers Nerva by E. Szaivert; The Economics of Food Production on Roman Imperial Estates in North Africa by Dennis Patrick Kehoe; A Retreat from the Wilderness: Pattern in the Domestic Environments of Southeastern New England, 1630-1730 by Robert Blair St. George; The Workman's Fate. The Scanty Bread. Living Conditions of the Workers at Baaseland/Naes Ironworks 1725-1807 by I. Floystad; The Intensification of Community, Society, and Economy in Seventeenth- and Eighteenth-Century Gloucestershire (University of New South Wales by David Peter Rollison; The Mills of Manayunk: Early Industrialization and Social Conflict in the Philadelphia Region, 1787-1837 …


Pension Accounting Myth, Mary S. Stone Jan 1984

Pension Accounting Myth, Mary S. Stone

Accounting Historians Journal

This paper traces the development of pension accounting theory and practice to 1930. It analyzes the early development of pension accounting theory and practice, examines explanations of the nature of pension costs, and reports the results of a survey of pre-1930 pension disclosure practices.


Cyclical Aspects To Twentieth Century American Accounting, James Michael Dailey Jan 1984

Cyclical Aspects To Twentieth Century American Accounting, James Michael Dailey

Accounting Historians Journal

A model of change in twentieth century American accounting is presented. The model describes three-phase cycles, each consisting of a reactive, a proactive, and synthesis phase. The text and Appendix illustrate and attempt to validate the model, and to make projections for the future.


Roots Of Accounting, G. A. Swanson Jan 1984

Roots Of Accounting, G. A. Swanson

Accounting Historians Journal

This paper presents some evidence that rudimentary accounting (economic recordkeeping) may have predated both counting and writing.