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Articles 3631 - 3660 of 33426
Full-Text Articles in Accounting
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa)
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee
Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board
Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) Meeting, January 10-12, 2012, San Juan, Puerto Rico (Final); Highlights (Asb) Meeting, January 10-12, 2012 (Final), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, January 10-12, 2012, San Juan, Puerto Rico (Final); Highlights (Asb) Meeting, January 10-12, 2012 (Final), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman
Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman
Accounting Historians Journal
No abstract provided.
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch
Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch
Accounting Historians Journal
Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.
Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard
Accounting Historians Journal
The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …
In Memorium, Academy Of Accounting Historians
In Memorium, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey
Accounting Historians Journal
This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Accounting Historians Journal
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …
Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], Academy Of Accounting Historians
Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.
Salmagundi, Gloria Vollmers
Accounting History: Call For Papers: Accounting's Past In Sport
Accounting History: Call For Papers: Accounting's Past In Sport
Accounting Historians Journal
Call for papers: Accounting's past in sport
In Antitrust We (Do Not) Trust, Christopher L. Colvin
In Antitrust We (Do Not) Trust, Christopher L. Colvin
Accounting Historians Journal
No abstract provided.
How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians
How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Academy Of Accounting Historians: Application For 2012 Membership
Academy Of Accounting Historians: Application For 2012 Membership
Accounting Historians Journal
Application for 2012 membership
Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Call For Nominations: The Academy Of Accounting Historians 2012 Vangermeersch Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
Vangermeersch (Richard G. J.) Manuscript Award
Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History
Xii National Conference Of The Italian Society Of Accounting History: Call For Papers; Ragioneria And Accounting Between 19th And 20th Centuries: A Comparison In Trends And Theories, Italian Society Of Accounting History Accounting History
Accounting Historians Journal
No abstract provided.
Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell
Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell
Accounting Historians Journal
Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those …
Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg
Objectives Of Financial Reporting, Aboriginal Cost, And Pooling Of Interests Accounting, Hugo Nurnberg
Accounting Historians Journal
Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information …