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Articles 661 - 690 of 949
Full-Text Articles in Accounting
Accounting For The Operations Of A Turn-Of-The-Century School District, John S. Ribezzo
Accounting For The Operations Of A Turn-Of-The-Century School District, John S. Ribezzo
Accounting Historians Notebook
For a number of years I have been interested in the local history of the state of Rhode Island. Over that time I have collected many books, pamphlets, and other sources of information. Upon browsing one day in a used bookstore, I came upon some papers. To my surprise and delight, this material included several reports by the Trustee of School District Number Fifteen in the town of Johnston, Rhode Island. The reports, which I purchased at a reasonable price, were for the fiscal years ended April 29, 1891, 1892, and 1895. I also remembered that I had, at one …
Contributions To The Tax Research Center, Academy Of Accounting Historians
Contributions To The Tax Research Center, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Evolution Of Inflation Accounting In The U.S., Marilyn A. Waldron, John E. Shaver, Charles E. Jordan
Evolution Of Inflation Accounting In The U.S., Marilyn A. Waldron, John E. Shaver, Charles E. Jordan
Accounting Historians Notebook
This article presents a discussion of the development of the need for inflation accounting, the history of official pronouncements addressing inflation accounting, and a summary of research studies dealing with reporting the effects of changing prices. Not only does this analysis reveal the continuity, depth, and complexity of the issues facing the FASB, but it also facilitates an understanding of how and why the FASB determined that presentation of supplmentary price-level adjusted information should be voluntary.
Memorial: The Late Emeritus Professor Kojima (1912-1989); Late Emeritus Professor Kojima (1912-1989), Academy Of Accounting Historians
Memorial: The Late Emeritus Professor Kojima (1912-1989); Late Emeritus Professor Kojima (1912-1989), Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Historical Contributions Of Chinese Accounting (Or R-P=E-B), Guo Daoyang
Historical Contributions Of Chinese Accounting (Or R-P=E-B), Guo Daoyang
Accounting Historians Notebook
Chinese accounting has had a long history. In ancient times it was far better developed than accounting in the Western world. The history of Chinese accounting should be known by accounting historians of the West. Both Eastern and Western accounting historians then should search for cross-cultural contacts through the centuries. It may well be that governmental accounting in the West may be improved by the West studying the much longer and much richer heritage of governmental accounting in China.
Message From The President [1989, Vol. 12, No. 2], Eugene H. Flegm
Message From The President [1989, Vol. 12, No. 2], Eugene H. Flegm
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1989, Vol. 12, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1989, Vol. 12, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Life Membership Awarded To Professor Louis Goldberg, Academy Of Accounting Historians
Life Membership Awarded To Professor Louis Goldberg, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Report Of The Accounting History Research Methodology Committee, Lee D. (Lee David) Parker
Report Of The Accounting History Research Methodology Committee, Lee D. (Lee David) Parker
Accounting Historians Notebook
No abstract provided.
Report From Accounting Research Center, Alfred Robert Roberts, Elliott L. Slocum
Report From Accounting Research Center, Alfred Robert Roberts, Elliott L. Slocum
Accounting Historians Notebook
No abstract provided.
Three Hundredth Anniversary Of Rigisches Rechenbuch By Johann Wolck, Anna Szchita, Alicija Jaruga
Three Hundredth Anniversary Of Rigisches Rechenbuch By Johann Wolck, Anna Szchita, Alicija Jaruga
Accounting Historians Notebook
Despite the handbooks on accounting and merchant arithmetics edited in Gdansk, many manuals in this field of foreign origin were used. One of them was a book by Johann Wolck entitled Rigisches Rechenbuch worinnen nach der neusten und besten Art... (the real principles of accounting as a noble art of bookkeeping) edited in George Matthias Noller's printing house in Riga in 1687.
Fable Of Efficiency, Ernest Stevelinck
Fable Of Efficiency, Ernest Stevelinck
Accounting Historians Notebook
No abstract provided.
Dr. Samuel Johnson And Accounting, Peter G. Boys
Dr. Samuel Johnson And Accounting, Peter G. Boys
Accounting Historians Notebook
Johnson's knowledge of, and interest in, accounting may well have stemmed from his high regard for arithmetic. In several letters to Hester Maria Thrale and Sophia Thrale (daughters of Henry Thrale, Brewer and M.P. for Southwark), Johnson emphasized the importance of this subject. Many of the letters were repetitive, but the following extracts from April and July 1783, when Hester and Sophia were 18 and 12 years old respectively, present the flavor of his views.
Whittred Wins Hourglass Award, Academy Of Accounting Historians
Whittred Wins Hourglass Award, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians 1990 Accounting History Manuscript Award; Moral Consequences Of Book-Keeping, Frederick Charles Krepp
Academy Of Accounting Historians 1990 Accounting History Manuscript Award; Moral Consequences Of Book-Keeping, Frederick Charles Krepp
Accounting Historians Notebook
No abstract provided.
Accounting Greats In Their Time -- A Personal Diary, Harry D. Kerrigan
Accounting Greats In Their Time -- A Personal Diary, Harry D. Kerrigan
Accounting Historians Notebook
In this writer's career paths, two centers of accounting education stand out for reminiscing: the bay area California schools at Stanford and Berkeley; and the Chicago area schools at the University of Chicago and Northwestern. Included in each reference are the accounting greats who were active as professional practitioners in the region. This small group of individuals and the places in which they labored must be said to have contributed significantly and selflessly to the status, prestige, and public esteem of accountants and accounting in their time. Like others before, during, and since their time, this group deserves to be …
Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter
Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter
Accounting Historians Notebook
A strong possibility currently exists for a reintroduction of some form of preferential treatment for capital gains. This paper examines the historically uneven treatment of capital gains versus capital losses.
Tax History Research Center Dedicated With Conference; Scenes From Tax History Center, Academy Of Accounting Historians
Tax History Research Center Dedicated With Conference; Scenes From Tax History Center, Academy Of Accounting Historians
Accounting Historians Notebook
A ribbon cutting ceremony and a tax history conference were recently held to celebrate the opening of the Tax History Research Center at the University of Mississippi. The Center is a joint project of the Ole Miss School of Accountancy and the Academy of Accounting Historians.
Recent Donations To Tax History Center, Academy Of Accounting Historians
Recent Donations To Tax History Center, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Historical Survey Of The Progressivity Of The U.S. Income Tax, Michael L. Roberts, William D. Samson
Historical Survey Of The Progressivity Of The U.S. Income Tax, Michael L. Roberts, William D. Samson
Accounting Historians Notebook
While filing the 1988 tax returns, many taxpayers will see the full impact of the Tax Reform Act of 1986. Perhaps the most important changes made by this Act altered the progressivity of the federal income tax. . Given these very significant changes to the U.S. income tax and also given that the full impact of this tax law is effective on the seventy-fifth anniversary of the 1913 adoption of the income tax, it is worth the time to look back and contemplate how progressivity of the income tax structure has changed over time. This paper summarizes the historical findings.
Montgomery On Income Tax, Alfred Robert Roberts
Montgomery On Income Tax, Alfred Robert Roberts
Accounting Historians Notebook
The radification of the Sixteenth Amendment led Montgomery to make many trips to Washington to consult with Cordell Hull, who was very influential in framing the tax bill. Evidence indicates that Hull used some of Montgomery's arguments in trying to draft a fair tax bill. In 1913, Lybrand, Ross Bros. & Montgomery published a sixty-four page booklet entitled, Income Tax Guide. The rates were so low that there was little resistance to the tax, and there was little difficulty complying with the tax law. Montgomery felt that the low rates and easy compliance could not last long and he constantly …
Donations To Accounting History Research Center, Academy Of Accounting Historians
Donations To Accounting History Research Center, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman
Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman
Accounting Historians Notebook
In 1974, The Academy of Accounting. Historians established the Working Paper Series to provide Academy members a means of exposing historical research to a wider audience, exchanging of ideas, and providing feedback from other qualified persons interested in research.
Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians
Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians
Accounting Historians Notebook
The major purpose of the translation collection is to introduce all quintessence, especially milestones, in auditing and accounting development to the Chinese readers and to introduce some auditing subjects in which China is still weak at present, and to promote the exchange of ideas between the Chinese and World. The translation project will eventually contain 50 books
Osamu Kojima Dies, Academy Of Accounting Historians
Osamu Kojima Dies, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker
Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker
Accounting Historians Notebook
The objective of this paper is to view the twentieth century changes in the structure of state taxation in a historical perspective to understand the tax burden acceptable at the state level and the incidence of that tax incidence from proportional to progressive taxes and vice versa. The tax burden and incidence in four different states from four different regions of the country, California, Indiana, Kentucky, and New York, will then be compared for the decade of the 1970's to determine if a pattern of change in the tax burden and tax incidence existed at the time of the revolts.
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus
Accounting Historians Notebook
No abstract provided.
Yale University Purchases Renaissance Archive, Academy Of Accounting Historians
Yale University Purchases Renaissance Archive, Academy Of Accounting Historians
Accounting Historians Notebook
Yale University has recently purchased from a Swiss book dealer a large trove of Italian Renaissance manuscripts forming the archive of the Spinelli banking family of Florence. The price was not announced. Until 1920, the documents had been housed in the 500-year old palace of the Spinelli's in Florence. Included in the 150,000 documents in the archive are business records and extensive correspondence between the Spinellis and many of the major figures of Renaissance Italy, including Lorenzo and Cosimo De' Medici, several Popes, and many leading merchant families. The sheer size of the archive makes it the largest collection at …
History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson
History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson
Accounting Historians Notebook
The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.