Accounting Commons^™

Cpa Client Bulletin, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Uniform Cpa Examination Alert, February/March 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Consultant, Volume 17, Number 5, February/March 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Medium Public Accounting Firms, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 28 No. 2, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Journal Of Actuarial Practice, Volume 11, 2004, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES (the entire volume)

Product Innovation in Financial Services: A Survey • Christopher O'Brien 5

Phased Retirement for Defined Benefit Plan Participants • Patricia L. Scahill and Jonathan Barry Forman . 43

The Actuarial Value of Life Insurance Backdating • James M Carson and Krzysztof M Ostaszewski . 63

Decision Tree Analysis of Terminated Life Insurance Policies • Robert Keng Heong Lian, Yuan Wu, and Hian Chye Koh . 79

A Comparative Study of Parametric and Nonparametric Estimators of Old-Age Mortality in Sweden • Peter Fledelius, Montserrat Guillen, Jens Perch Nielsen, and Kitt Skovsø Petersen 103

Estimation of Complete …

Accounting Hall Of Fame: Edgar O. Edwards And Philip W. Bell, Remarks, Citation And Response, Austin, Texas, January 31, 2004, The Ohio State University

Accounting Hall of Fame Brochures

No abstract provided.

Accounting Hall Of Fame: James J. Leisenring, Remarks, Citation And Response, Austin, Texas, January 31, 2004, The Ohio State University

Accounting Hall of Fame Brochures

No abstract provided.

Aicpa Identifies Three Goals For Irs Strategic Plan At Meeting Of Irs Oversight Board, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

News Release: Aicpa Announces 2004 Top 10 Technologies, Seven New Issues Make Their Debut, Information Security Tops List Second Consecutive Year, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

2004-2005 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

2004-2005 Operating Budget of Morehead State University.

Practice Alert 2003-03: Acceptance And Continuance Of Clients And Engagements ; Members In Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

Planner, Volume 19, Number 1, January-February 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Ole Miss Accountant – July 2004, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: New For-Credit Internship Program Off to Great Start

Roots Of Modern Capitalism: A Marxist Accounting History Of The Origins And Consequences Of Capitalist Landlords In England, Rob Bryer

Accounting Historians Journal

A major debate neglected by accounting historians is the importance of landlords in the English agricultural revolution. The paper uses accounting evidence from the historical literature to test Marx's theory that, from around 1750, England's landlords played a pivotal role by adopting and then spreading the capitalist mentality and social relations by enclosures and changes in the management of their estates and tenants. It gives an accounting interpretation of Marx's theory of rent and argues that the available evidence supports his view that the conversion of English landlords to capitalism underlay the later stages of the agricultural revolution. The conclusion …

Accounting And The Pursuit Of Utopia: The Possibility Of Perfection In Paraguay, Warwick Funnell

Accounting Historians Journal

For utopian socialists the capitalist state's protection and promotion of property rights is the source of entrenched injustice that alienates individuals from their fundamentally moral nature. Substituting cooperative associations for competition as the basis of economic exchange and social relations would allow justice to be reasserted and society to operate on moral principles. In the late 19th century an attempt was made by a small group of idealistic Australian socialists to put these principles into practice in the jungles of Paraguay by establishing the utopian colonies of New Australia and Cosme. An essential ingredient to their vision was a system …

Observations On Money, Barter And Bookkeeping, William T. Baxter

Accounting Historians Journal

Britain forbade her 18th-century American colonies to set up mints, and sent no supplies of her own coins. In consequence, the colonies were without any official money. Account books of the period reveal how traders fared in this unusual situation. They show that the lack of money was a severe handicap that hindered and distorted trade, but that the colonists to some extent overcame it with the aid of ingenious ledger entries. These culminated in payment by credit transfers in the books of third parties. Such transactions lead to a discussion of the nature of money.

Single-Entry Accounting In Early America: The Accounts Of The Hasbrouck Family, Sally M. Schultz, Joan Hollister

Accounting Historians Journal

The accounts of the Hasbrouck family help document how five generations adapted to economic and social change in New York's mid-Hudson River valley from the time of settlement in the New World through the Civil War era. The accounts of these farmers and merchants illuminate the role that accounting played during a period when the key information provided by the accounting system was the balance in an individual's account. Personified ledger accounts not only characterized the organizational structure in tight-knit communities, but were essential in facilitating trade during a period when the shortage of cash made asynchronous exchanges and the …

Noticeboard [2004, Vol. 31, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Accounting Historians Jounral, Prize Winners 2003; Call for papers: 16 Annual Conference on Accountning, Business & Financial History at Cardiff; Accounting History: Call for Papers: The fourth Accounting History International Conference, University of Minho, Braga, Portugal; Table of Contents for Accounting and Business Research, Vol. 33 , no. 3 (2003); Table of Contents for Accounting and Business Research, Vol. 33, no. 4 (2003); Congress Information: 10th World Congress of Accounting Historians

Financial Crises And The Publication Of The Financial Statements Of Banks In Spain, 1844-1868, Mercedes Bernal Llorens

Accounting Historians Journal

Financial crises have had a decisive influence on banking regulations in Spain. During the mid-19th century the publication of the financial statements of banks was considered key to the stability of the financial system. All new joint stock banking companies were to publish their statements in the Madrid Gazette in return for the privilege of limited liability. Similar obligations were placed on issuing banks. The copious publication of financial statements coincided with a period of financial prosperity. However, the crises that followed from 1864 to 1868 led to a reduction in the official publication of statements. This paper is concerned …

Corporatism And Unavoidable Imperatives: Recommendations On Accounting Principles And The Icaew Memorandum To The Cohen Committee, Masayoshi Noguchi, John Richard Edwards

Accounting Historians Journal

This paper re-examines the conclusion reached by Bircher [1991], and other researchers, that the Institute of Chartered Accountants in England and Wales (ICAEW), through the content of the series of Recommendations on Accounting Principles (RoAPs) that it developed and then incorporated into its memorandum submitted to the Cohen Committee on Company Law Amendment, molded the radical accounting provisions contained in the Companies Act, 1948 (CA48) in the form of its own programme [Bircher, 1991, p.293]. It is argued that (1) the Board of Trade (BoT), through the formation of the Cohen Committee, prompted the qualitative change in the content of …

Accounting Historians Journal, 2004, Vol. 31, No. 2 [Whole Issue]

Accounting Historians Journal

December issue

Cpa Expert 2004 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Of Accounting Historians: Application For 2004 Membership; Application For 2004 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Ancient Mesopotamian Accounting And Human Cognitive Evolution, Tom Mouck

Accounting Historians Journal

Recent archaeological evidence supports the claim that the first system of writing and the first use of abstract numerical representation evolved from the clay token accounting system of ancient Mesopotamia. Writing and other abstract symbol systems have subsequently transformed human cognitive capacities within only few millennia, a time period too short for any substantial changes in our biologically-evolved brains. This paper uses Merlin Donald's theory of human cognitive and cultural evolution [in Origins of the Modern Mind; 1991] to identify the role played by ancient accounting in these evolutionary processes. Specifically, it is argued that this early accounting system paved …