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Articles 9301 - 9330 of 16682

Full-Text Articles in Accounting

Tips For Writing A History Of A State Society Of Cpas, Richard G.J. Vangermeersch Mar 1982

Tips For Writing A History Of A State Society Of Cpas, Richard G.J. Vangermeersch

Accounting Historians Notebook

The Rhode Island Society of CPAs has just celebrated its 75th Anniversary. The writer, as the Historian of the Rhode Island Society, prepared the text of the anniversary booklet and would like to discuss some tips garnered in the process of writing the text. These tips may enable other historians to attempt histories of their own State Society.


Accounting History Hobbies; Pete Mcmickle's Rare Book Collection, Dale L. Flesher Mar 1982

Accounting History Hobbies; Pete Mcmickle's Rare Book Collection, Dale L. Flesher

Accounting Historians Notebook

Dr. Peter McMickle is a professor of accounting at Memphis State University, but his major claim to fame is his avocation rather than his vocation. Pete McMickle is best known for having accumulated what is; probably the world's finest collection of rare and historic accounting books. His collection of rare books now exceeds 800 volumes. Many members of the Academy have observed portions of Pete's collection as he has manned the Academy's booth at the American Accounting Association meetings in recent years and brought along several of his rare volumes.


Report From Ernest Sevelinck, Ernest Stevelinck Mar 1982

Report From Ernest Sevelinck, Ernest Stevelinck

Accounting Historians Notebook

No abstract provided.


One Page In The Life Of A President, Kenneth Oswald Elvik Mar 1982

One Page In The Life Of A President, Kenneth Oswald Elvik

Accounting Historians Notebook

Herbert C. Hoover, along with an older brother and younger sister became orphaned and thereafter raised in the homes of relatives. From Hoover's memoirs we find that relatives were glad to take in the children, but that an acquaintance was named legal guardian in order to avoid any implication of manipulation of the estate. The estate, by no means large even in those days, was made up of proceeds from insurance and from the sale of the implement business and their home. It is the accounting for Herbert Hoover's share of that estate that is of interest because here we …


Profile: Warren W. Nissley; Warren W. Nissley, Elliott L. Slocum, Alfred Robert Roberts Mar 1982

Profile: Warren W. Nissley; Warren W. Nissley, Elliott L. Slocum, Alfred Robert Roberts

Accounting Historians Notebook

Accountancy owes much to those dedicated persons who, during the formative years, perceived it to be a dynamic profession rather than a technical skill. This paper recalls one such person, Warren W. Nissley. Born in Middletown, Pennsylvania in 1893, his career in accounting spanned approximately thirty years. At his untimely death on January 17, 1950, Nissley was within reach of the pinnacle of success at Arthur Young 8c Company. His influence on accountancy had been considerable and had he lived, it would undoubtedly have been even greater.


History In Print [1982 Vol. 5, No. 1], Academy Of Accounting Historians Mar 1982

History In Print [1982 Vol. 5, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, March 1982, American Institute Of Certified Public Accountants (Aicpa) Mar 1982

Cpa Client Bulletin, March 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


French Society Of Accounting Celebrates Its 100th Anniversary, S. Paul Garner Mar 1982

French Society Of Accounting Celebrates Its 100th Anniversary, S. Paul Garner

Accounting Historians Notebook

Last June, 1981 the respected French Society of Accountants celebrated its centennial with great style and elegance as one would expect from the reputation for such events in France. The Society over the ten decades has had a splendid list of accomplishments to its credit. It now has thousands of members from a modest beginning in 1881.


Henry Sweeney And Stabilized Accounting, Walker Eugene Fesmire Mar 1982

Henry Sweeney And Stabilized Accounting, Walker Eugene Fesmire

Accounting Historians Notebook

Since the mid-1960's, inflation has been exacting a heavy toll from American business and the American Public. During this period, the Accounting profession has studied the problem of price-level changes and has issued many pronouncements upon the subject. Thus, the public assumes that the theory of handling price-level changes is a recent development. This is an incorrect view as accounting theorists were concerned with and were writing about the problem as far back as 1920. One of these early individuals, who considered price-level accounting in depth, was Henry Sweeney. This article will present a brief biographical sketch of Sweeney encompassing …


Plea For Accounting Archival Records, Dale L. Flesher Mar 1982

Plea For Accounting Archival Records, Dale L. Flesher

Accounting Historians Notebook

The objective of this article is to convince business managers that their records are academically important and should be donated to library archives. The problem of overcoming the indifference of librarians can only be overcome by future use of those business documents that are made available.


Message From The President [1982, Vol. 5, No. 1], H. Thomas Johnson Mar 1982

Message From The President [1982, Vol. 5, No. 1], H. Thomas Johnson

Accounting Historians Notebook

No abstract provided.


Review Of The Mcgraw-Hill Calendar, Robert Terry, Dale L. Flesher Mar 1982

Review Of The Mcgraw-Hill Calendar, Robert Terry, Dale L. Flesher

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1982, Vol. 5, No. 1 (Spring) [Whole Issue] Mar 1982

Accounting Historians Notebook, 1982, Vol. 5, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Practicing Cpa, Vol. 6 No. 3, March 1982, American Institute Of Certified Public Accountants (Aicpa) Mar 1982

Practicing Cpa, Vol. 6 No. 3, March 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, February 1982, American Institute Of Certified Public Accountants (Aicpa) Feb 1982

Cpa Client Bulletin, February 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 6 No. 2, February 1982, American Institute Of Certified Public Accountants (Aicpa) Feb 1982

Practicing Cpa, Vol. 6 No. 2, February 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.17, June 21, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.17, June 21, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.10, May 3, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.10, May 3, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.31, September 27, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.31, September 27, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.45, January 4, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 10 No.45, January 4, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accountants' Index. Thirtieth Supplement, January-December 1981, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants Jan 1982

Accountants' Index. Thirtieth Supplement, January-December 1981, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants

Accountants' Index

No abstract provided.


Doctoral Research [1982, Vol. 9, No. 2], Maureen Helena Berry Jan 1982

Doctoral Research [1982, Vol. 9, No. 2], Maureen Helena Berry

Accounting Historians Journal

Dissertations abstracted are: Treasure of the Land of Darkness: A Study of the Fur Trade and its Significance for Medieval Russia (X-XVI Centuries) by Janet L. B. Martin; The North American Fur Trade 1804-1821: A Study in the Life-Cycle of a Duopoly by Ann Martina Carlos; Financing and Marketing Brazilian Export Agriculture: The Coffee Factors of Rio de Janeiro, 1850-1888 by Joseph Earl Sweigart; Development of Brazilian Industrial Enterprise: A Historical Perspective by Gerald Dinu Reiss; The Beginnings of the Industrial Revolution in America: Pawtucket, Rhode Island, 1672-1829 by Gary B. Kulik


Washington Report, Vol. 11 No.16, June 14, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.16, June 14, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.20, July 12, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.20, July 12, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.28, September 6, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.28, September 6, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 11 No.44, December 27, 1982, American Institute Of Certified Public Accountants. Jan 1982

Washington Report, Vol. 11 No.44, December 27, 1982, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Cpa Client Bulletin, January 1983, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Cpa Client Bulletin, January 1983, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Supplementary Mineral Reserve Information; Statement On Auditing Standards, 040, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Supplementary Mineral Reserve Information; Statement On Auditing Standards, 040, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil and Gas, requires entities of certain size that have mineral reserves other than oil and gas to disclose certain quantity and price information. This supplementary information may be disclosed outside the basic financial statements.


Working Papers; Statement On Auditing Standards, 041, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Working Papers; Statement On Auditing Standards, 041, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular engagement. The information contained in working papers constitutes the principal record of the work that the auditor has done and the conclusions that he has reached concerning significant matters.


Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This statement revises: Generally Accepted Auditing Standards auditor's study and evaluation of internal control, receivables and inventories consistency of application of generally accepted accounting principles public warehouses--controls and auditing procedures for goods held reports on audited financial statements the meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report letters for underwriters and audit sampling.