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1991

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Institution
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Articles 241 - 270 of 418

Full-Text Articles in Accounting

Book Review, Patti A. Mills Jan 1991

Book Review, Patti A. Mills

Woman C.P.A.

No abstract provided.

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Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians Jan 1991

Announcement [1991, Vol. 18, No.1]; Contents Of Research Journals [1991, Vol. 18, No.1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include table of contents for Abacus, Accounting and Business Research winter 1990 and spring 1991, Accounting and Finance Nov. 1990, Accounting, Auditing and Accountability Journal 1991, Vol. 4 no. 1, Journal of Accounting Education fall 1990 and spring 1991

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Reviews [1991, Vol. 18, No. 1], Patti A. Mills Jan 1991

Reviews [1991, Vol. 18, No. 1], Patti A. Mills

Accounting Historians Journal

Books reviewed are: R. Dan Brumbaugh, Jr., Thrifts Under Siege. Paul Zane Pilzer, Other Peoples Money. Stephen Pizzo, Mary Flicker, and Paul Muolo, Inside Job: The Looting of Americas Savings and Loans. A Review Essay: The Savings and Loan Crisis by James Schaefer; Edward I. Altman, The Prediction of Corporate Bankruptcy: A Discriminant Analysis Reviewed by Ahmed El-Zayaty; Hugh M. Coombs and J.R. Edwards (Eds), Accountability of Local Authorities in England and Wales 1831-1935 Reviewed by R. H. Jones; J.R. Edwards (Ed)., Legal Regulation of British Company Accounts 1836-1900. Reviewed by Bruce La Rochelle; Max Holland, When the Machine Stopped …

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Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang Jan 1991

Exploratory Study Of Early Empiricism In U.S. Accounting Literature, Dale A. Buckmaster, Kok-Foo Theang

Accounting Historians Journal

Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting literature existed prior to 1950; (2) to determine if pre-1950 empiricism was extensive enough and substantive enough to have influenced the development of accounting thought; and (3) to compare pre-1950 empirical work with contemporary academic research. It is concluded that empirics were common prior to 1950 from examining a sample (approximately forty percent) of volumes (clusters) of The Accounting Review, The Journal of …

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History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers Jan 1991

History Of Pooling Of Interests: Accounting For Business Combinatons In The United States, Frank R. Rayburn, Ollie S. Powers

Accounting Historians Journal

This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related to the most recent pronouncement on the subject, Accounting Principles Board (APB) Opinion No. 16. Early in its life (1974), the Financial Accounting Standards Board (FASB) placed a project on its agenda to reconsider pooling of interests accounting. That project was removed from the FASB's agenda in 1981. APB Opinion No. 16 has gone essentially unchanged as it relates to the accounting for …

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Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton Jan 1991

Substance And Semantics In The Auditor's Standard Report, Stevan K. Olson, Charles W. Wootton

Accounting Historians Journal

The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective communication of the audit function and was perhaps too cautious in circumscribing the auditor's public responsibilities. This paper compares and analyzes the terminology of the standard report throughout the professions's history with particular emphasis on the recent years leading up to SAS 58. An exhibit compares the parallel terminology and the social, economic and political issues that resulted in each revision. Additionally, …

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Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher Jan 1991

Chicago, Rock Island And Pacific Railroad Company: An Examination Of Contingent Liabilities Of 1903-1904, Roger Daniels, Dale L. Flesher

Accounting Historians Journal

The issue about disclosing contingent losses arising from lawsuits has been an accounting problem for decades. Prior to 1953, there was no mandate for recording or disclosing such contingencies. In this study, the 307 court cases brought against the Chicago, Rock Island and Pacific Railroad Company during 1903 and 1904 are analyzed to determine the impact of nondisclosure in the annual reports. Despite thirty-nine of these cases involved deaths and fifty concerned injuries to employees or passengers, the simple dollar amount of total litigation does not meet a threshold of materiality. Under current reporting requirements, however, some of these cases …

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Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue] Jan 1991

Accounting Historians Journal, 1991, Vol. 18, No. 1 [Whole Issue]

Accounting Historians Journal

June issue

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Digest Of State Issues 1992, American Institute Of Certified Public Accountants. State Legislation Department Jan 1991

Digest Of State Issues 1992, American Institute Of Certified Public Accountants. State Legislation Department

Newsletters

No abstract provided.

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Pcps Advocate, Volume11, Number 6, January 1991; Annual Report, 1989-90, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1991

Pcps Advocate, Volume11, Number 6, January 1991; Annual Report, 1989-90, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.

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Accounting Trends And Techniques, 45th Annual Survey, 1991 Edition, American Institute Of Certified Public Accountants Jan 1991

Accounting Trends And Techniques, 45th Annual Survey, 1991 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

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Local Governmental Accounting Trends & Techniques 1991, American Institute Of Certified Public Accountants, Joseph J. Soldano, Cornelius E. Tierney, Deborah A. Koebele Jan 1991

Local Governmental Accounting Trends & Techniques 1991, American Institute Of Certified Public Accountants, Joseph J. Soldano, Cornelius E. Tierney, Deborah A. Koebele

Accounting Trends and Techniques

No abstract provided.

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Cpa Letter, 1991, American Institute Of Certified Public Accountants Jan 1991

Cpa Letter, 1991, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

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Tax Division Newsletter, Volume 7, Number 1, January/February 1991, American Institute Of Certified Public Accountants. Tax Division Jan 1991

Tax Division Newsletter, Volume 7, Number 1, January/February 1991, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.

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Ua4/1 1991-1992 Operating Budget Revised, Part I, Wku Academic Budgets & Administration Jan 1991

Ua4/1 1991-1992 Operating Budget Revised, Part I, Wku Academic Budgets & Administration

WKU Administration Documents

First 50 pages of the revised operating budget for 1991-92, includes introduction, estimated budget resources, summary of departmental budgets and budgets / salary lists for individual departments for Accounting, Economics, Administrative Office Systems, Management, Marketing, Finance, Teacher Education, Educational Leadership, Psychology, Physical Education, Military Science, Home Economics, Art and English.

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1990-1991 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 1991

1990-1991 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1990-1991 Audit Report for Morehead State University.

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State Legislation Matters, Volume 3, Number 1, Winter 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

State Legislation Matters, Volume 3, Number 1, Winter 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Illustrations Of Management's Discussion And Analysis Of Financial Condition And Results Of Operations : A Survey Of The Application Of Item 303 Of Regulation S-K And Section 501 Of The Codification Of Financial Reporting Policies Of The Securities And Exchange Commission, As Modified By Financial Reporting Release No. 36, Issued May 18, 1989; Financial Report Survey, 45, Leonard Lorensen Jan 1991

Illustrations Of Management's Discussion And Analysis Of Financial Condition And Results Of Operations : A Survey Of The Application Of Item 303 Of Regulation S-K And Section 501 Of The Codification Of Financial Reporting Policies Of The Securities And Exchange Commission, As Modified By Financial Reporting Release No. 36, Issued May 18, 1989; Financial Report Survey, 45, Leonard Lorensen

Newsletters

No abstract provided.

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Cpa Management Advisor, Volume 5, Number 1, Winter 1991, American Institute Of Certified Public Accountants. Division For Management Advisory Services Jan 1991

Cpa Management Advisor, Volume 5, Number 1, Winter 1991, American Institute Of Certified Public Accountants. Division For Management Advisory Services

Newsletters

No abstract provided.

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Planner, Volume 5, Number 5, December/January 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Planner, Volume 5, Number 5, December/January 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

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Illustrations Of Compliance Findings In Single Audit Reports Of Local Governmental Units : A Survey Of Reporting Under The Single Audit Act Of 1984 And Omb Circular A-128; Financial Report Survey, 43, Joseph J. Soldano Jan 1991

Illustrations Of Compliance Findings In Single Audit Reports Of Local Governmental Units : A Survey Of Reporting Under The Single Audit Act Of 1984 And Omb Circular A-128; Financial Report Survey, 43, Joseph J. Soldano

Newsletters

No abstract provided.

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Ua4/1 1991-1992 Operating Budget Revised, Part Iv, Wku Academic Budgets & Administration Jan 1991

Ua4/1 1991-1992 Operating Budget Revised, Part Iv, Wku Academic Budgets & Administration

WKU Administration Documents

Pages 151-200 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of Student Health Services, Athletics, Registrar, Admissions, Minority Student Support, Faculty Senate, Regents, President, Academic Affairs, Student Affairs, Business Affairs, Institutional Research, University Attorney, Administration & Technology, Accounts & Budget, Personnel, Foundations, Transportation, Public Safety, Purchasing, Postal Services, Development and University Relations.

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Ua4/1 1991-1992 Operating Budget Revised, Part V, Wku Academic Budgets & Administration Jan 1991

Ua4/1 1991-1992 Operating Budget Revised, Part V, Wku Academic Budgets & Administration

WKU Administration Documents

Pages 201-250 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of Alumni Affairs, Information Center, Central Computer & Information Services, Physical Plant, Custodial Services, Maintenance, Auxiliary Services, Food Services and Housing, along with general institutional expenses, benefits and scholarships.

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Illustrations Of Pro Forma Financial Statements That Reflect Subsquent Events; Financial Report Survey, 44, Leonard Lorensen Jan 1991

Illustrations Of Pro Forma Financial Statements That Reflect Subsquent Events; Financial Report Survey, 44, Leonard Lorensen

Newsletters

No abstract provided.

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Ua4/1 1991-1992 Operating Budget Revised, Part Ii, Wku Academic Budgets & Administration Jan 1991

Ua4/1 1991-1992 Operating Budget Revised, Part Ii, Wku Academic Budgets & Administration

WKU Administration Documents

Pages 51-100 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of English, Modern Languages, History, Music, Philosophy & Religion, Communication & Broadcasting, Journalism, Theatre & Dance, Government, Sociology & Anthropology, Social Work, Agriculture, Biology, Chemistry, Geography & Geology, Mathematics, Physics, Engineering Technology, Industrial Technology, Nursing, Health & Safety, Allied Health, Area Health Education System, Computer Science, Community College, Extended Campus, Honors, Independent Study, Summer School, Sponsored Programs, Faculty Research, Publications and Graduate Student Research.

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Ua4/1 1991-1992 Operating Budget Revised, Part Vi, Wku Academic Budgets & Administration Jan 1991

Ua4/1 1991-1992 Operating Budget Revised, Part Vi, Wku Academic Budgets & Administration

WKU Administration Documents

Pages 251-283 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of Housing, Auxiliary Services, Sponsored Programs and grants.

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Ua4/1 1991-1992 Operating Budget Revised, Part Iii, Wku Academic Budgets & Administration Jan 1991

Ua4/1 1991-1992 Operating Budget Revised, Part Iii, Wku Academic Budgets & Administration

WKU Administration Documents

Pages 101-150 of the revised operating budget for 1991-92, includes budgets / salary lists for individual departments of Fine Arts, Hardin Planetarium, Cave & Karst Studies, Agriculture Exposition Center, Continuing Education, Distance Learning, Center for Local Government Services, Asian Center, Center of Excellence, Coal Science Center, Center for Industry & Technology, Public Radio, Sponsored Programs, Economic Development, University Libraries, Public Television & Radio, Academic Computing, University Farm, Business College, Education, Potter College, Ogden College, Graduate Studies, International Programs, Gerontology Programs, Student Life and Academic Services.

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Understanding Postretirement Benefit Accounting, Paul Northway Wilmesmeier Jan 1991

Understanding Postretirement Benefit Accounting, Paul Northway Wilmesmeier

Honors Theses, 1963-2015

No abstract provided.

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1990-1991 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 1991

1990-1991 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

1990-1991 Financial Summary of Morehead State University.

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1989-1990 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office. Jan 1991

1989-1990 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1989-1990 Audit Report for Morehead State University.

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