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Articles 181 - 210 of 453
Full-Text Articles in Accounting
Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid
Were Islamic Records Precursors To Accounting Books Based On The Italian Method?, Omar Abdullah Zaid
Accounting Historians Journal
The precise origin of the accounting records and reports outlined by Pacioli in 1494 and used in the Italian Republics is presently unknown. Historical evidence preserved in Turkey and Egypt indicates that accounting records and reports developed in the early Islamic State were similar to those used in the Italian Republics as outlined by Pacioli in 1494. Furthermore, some of the records and reports used in different parts of the Islamic State are comparable to modern-day books and reports. The religious requirement of Zakat (religious levy) and the increasing responsibilities of the Islamic State were the force behind the development …
Role Of Depreciation And The Investment Tax Credit In Tax Policy And Their Influence On Financial Reporting During The 20th Century, Beth B. Kern
Accounting Historians Journal
Since the inception of the modern income tax, the investment tax credit and depreciation have been some of the most modified provisions. This paper traces the history of major changes in depreciation and the investment tax credit along with the tax policy justifications given at the time the changes were made. In addition, the influence of tax depreciation on financial reporting is also discussed. An historical perspective of these two major provisions in tax should be helpful to policymakers and researchers attempting to assess the effectiveness of these policies.
Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Social Network Analysis Of The Founders Of Institutionalized Public Accountancy, T. A. Lee
Accounting Historians Journal
This paper examines the social relations of the founders of the first institutions of modern public accountancy in Scotland. The study uses archival data to construct social networks prior to 1854. Individual founders in the networks are identified as potentially significant sources of influence in the foundation events. The paper reports the social network analysis in several parts. First, relations between the founders of The Institute of Accountants in Edinburgh (IAE), renamed The Society of Accountants in Edinburgh (SAE), are networked. Second, a similar analysis is made of the foundation of The Institute of Accountants and Actuaries in Glasgow (IAAG). …
Cpa Expert 2000 Spring, American Institute Of Certified Public Accountants
Cpa Expert 2000 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accounting Trends And Techniques, 54th Annual Survey, 2000 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 54th Annual Survey, 2000 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Members In Medium Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 1995-2000 Cummulative Index, American Institute Of Certified Public Accountants
Cpa Expert 1995-2000 Cummulative Index, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Infotech Update, Volume 9, Number 1, January/February 2000, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 9, Number 1, January/February 2000, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Healthcare Client Letter, Winter 2000, American Institute Of Certified Public Accountants (Aicpa)
Cpa Healthcare Client Letter, Winter 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 2000 Winter, American Institute Of Certified Public Accountants
Cpa Expert 2000 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter, 2000, American Institute Of Certified Public Accountants
Cpa Letter, 2000, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
In Our Opinion… , Vol. 16 No. 1, January 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 16 No. 1, January 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 16 No. 3, July 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 16 No. 3, July 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
In Our Opinion… , Vol. 16 No. 4, October 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 16 No. 4, October 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Members In Business And Industry, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Government, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 14, Number 5, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 14, Number 5, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Consultant, Volume 14, Number 2, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 14, Number 2, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, Accounting Principles, of the AICPA's Code of Professional Conduct. This amendment adds the following two new paragraphs to Statement on Auditing Standards (SAS) No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor's Report, to establish a hierarchy of accounting principles for federal governmental entities.
Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Withdrawal of Statement on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement, AICPA, Professional Standards, vol. 1, AU sec. 622; Amendment to SAS No. 58, Reports on Audited Financial Statements, AICPA, Professional Standards, vol. 1, AU sec. 508; and Amendment to SAS No. 84, Communications Between Predecessor and Successor Auditors, AICPA, Professional Standards, vol. 1, AU sec. 315.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's financial statements.3 Those assertions4 are classified according to five broad categories that are discussed in SAS No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326.03-.08).
Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson
Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson
Doctoral Dissertations
The purpose of this research was to determine which variables help identify firms that have reduced or eliminated postretirement benefits other than pensions (OPEBs). Mittelstaedt et al. (1995) found that the adoption of SFAS No. 106 was one of the major determinants in OPEB reduction decisions. Those authors also found that financial weakness was a determinant in such reductions. This study attempts to determine the possible factors involved in such decisions, including both financial weakness and the OPEB liability, now that its disclosure is mandated by SFAS No. 106.
The theoretical backbone of this study was traced back to the …
Journal Of Actuarial Practice, Volume 8, Nos. 1 And 2 (2000), Colin Ramsay , Editor
Journal Of Actuarial Practice, Volume 8, Nos. 1 And 2 (2000), Colin Ramsay , Editor
Journal of Actuarial Practice (1993–2006)
Complete volume, includes ARTICLES:
Realistic Pension Funding: A Stochastic Approach • Shih-Chieh Chang 5
Risk Sources in a Life Annuity Portfolio: Decomposition and Measurement Tools • Mariarosaria Coppola, Emilia Di Lorenzo, and Mari/ena Sibillo . .43
A Comparative Study of the Performance of Loss Reserving Methods through Simulation • Prakash Narayan and Thomas Warthen 63
Concentration in the Property and Liability Insurance Market by Line of Insurance • Edward Nissan and Regina Caveny 89
Safe-Side Requirements in Life Insurance: A Corporate Perspective • Annamaria Olivieri and Ermanno Pitacco 115
Actuarial Analysis of Retirement Income Replacement Ratios • Robert Keng Heong …
Modeling Corporate Bond Default Risk: A Multiple Time Series Approach, Wai-Sum Chan
Modeling Corporate Bond Default Risk: A Multiple Time Series Approach, Wai-Sum Chan
Journal of Actuarial Practice (1993–2006)
A multiple time series approach is used to forecast the short-term u.s. corporate bond default level. These time series have two auxiliary economic variables: U.S. price inflation and U.S. GNP growth rate. Actual U.S. data from the turn of the century to the present are used to estimate the parameters of multivariate time series model. Diagnostic checks are performed to examine adequacy of the model. The model's forecast for the aggregate U.S. bond default level in 2000-2001 are 0.42% and 0.56%, respectively, while the forecast for the speculative-grade default rate in 2000 is 3.6%, which is more pessimistic than some …
Actuarial Analysis Of Retirement Income Replacement Ratios, Robert Keng Heong Lian, Emiliano A. Valdez, Chan Kee Low
Actuarial Analysis Of Retirement Income Replacement Ratios, Robert Keng Heong Lian, Emiliano A. Valdez, Chan Kee Low
Journal of Actuarial Practice (1993–2006)
A measure of level of post-retirement standard of living is the replacement ratio, i.e., percentage of final salary received as annual retirement income derived from savings. The replacement ratio depends on many factors including salary, salary increases, investment returns, and post-retirement mortality. Elementary life contingencies techniques are used to develop a replacement ratio formula and analyze its sensitivity to these factors.