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Articles 13951 - 13980 of 39939

Full-Text Articles in Accounting

Tax Division Newsletter, Volume 14, Number 1, Winter 1998, American Institute Of Certified Public Accountants. Tax Division Jan 1998

Tax Division Newsletter, Volume 14, Number 1, Winter 1998, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Members In Small Local Public Accounting Firms, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 7, Number 1, January/February 1998, American Institute Of Certified Public Accountants. Information Technology Section Jan 1998

Infotech Update, Volume 7, Number 1, January/February 1998, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Horizon Perspectives, Volume 2, Number 1, January, 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Horizon Perspectives, Volume 2, Number 1, January, 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


In Our Opinion… , Vol. 14 No. 4, October 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1998

In Our Opinion… , Vol. 14 No. 4, October 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Contents [1998, Vol. 25, No. 2]; Statement Of Policy [1998, Vol. 25, No. 2]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 2], Academy Of Accounting Historians Jan 1998

Contents [1998, Vol. 25, No. 2]; Statement Of Policy [1998, Vol. 25, No. 2]; Guide For Submitting Manuscripts [1998, Vol. 25, 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.


John Johnson's Letters: The Accounting Role Of Tudor Merchants' Correspondence, David Oldroyd Jan 1998

John Johnson's Letters: The Accounting Role Of Tudor Merchants' Correspondence, David Oldroyd

Accounting Historians Journal

This article examines the role that correspondence played in the accounting systems of Tudor merchants. Merchants relied heavily on letters as a means of controlling their businesses at a distance by making agents accountable. Written accountability, as well as information for business decisions, was encouraged by agency relationships in mercantile enterprises. The system could be undermined by the breakdown of communication through the negligence of a factor or the lack of involvement by the principal. The time delays between the sending and the receipt of letters, on the one hand, and the procurement and conveyance of goods, on the other, …


Contents [1998, Vol. 25, No. 1]; Statement Of Policy [1998, Vol. 25, No. 1]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 1], Academy Of Accounting Historians Jan 1998

Contents [1998, Vol. 25, No. 1]; Statement Of Policy [1998, Vol. 25, No. 1]; Guide For Submitting Manuscripts [1998, Vol. 25, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.


Point/Counterpoint, Academy Of Accounting Historians Jan 1998

Point/Counterpoint, Academy Of Accounting Historians

Accounting Historians Journal

AHJ is pleased to announce this new feature to commence with the December 1998 issue. In the first instance, point/ counterpoint will provide a forum to challenge the conclusions drawn by authors whose work has appeared in AHJ. However, other items of scholarly critique are also welcomed. Contributors may wish to challenge the findings of books that have been reviewed in AHJ. Dialogue is encouraged with authors whose work has appeared in other academic journals so long as the subject matter is historical in nature. Point/counterpoint will be edited by Professor Thomas N. Tyson of St. John Fisher College. Submissions …


Fasb's Accomplishments To Date: One Participant's Views, Dennis R. Beresford Jan 1998

Fasb's Accomplishments To Date: One Participant's Views, Dennis R. Beresford

Accounting Historians Journal

When the editor of this journal wrote me in mid-1997, he invited me, as the Financial Accounting Standards Board's (FASB) most recent former chairman, to write a retrospective of the Board's activities to date. The 25th anniversary of the FASB in 1998 just happens to coincide with the 25th anniversary of The Academy of Accounting Historians so it seemed logical to publish an overview of the FASB's history at the same time that The Academy itself was celebrating. I told the editor that such an effort was probably beyond my capabilities (I am not an historian!) and available time. So …


Forgotten Accounting Association: The Institute Of Accounts, George C. Romeo, Larissa S. Kyj Jan 1998

Forgotten Accounting Association: The Institute Of Accounts, George C. Romeo, Larissa S. Kyj

Accounting Historians Journal

This paper focuses on the origin and operation of the Institute of Accountants and Bookkeepers established in New York City in 1882, one of the earliest recorded efforts to establish the accounting profession in the United States. This organization is often overlooked or confused with the American Institute of Accountants (the predecessor of the AICPA), so that little has been written about it. Periodicals published during the late 19th and early 20th centuries were used to reconstruct the history and contribution of this Institute. Its contributions were many, including forming and influencing the passage of the first CPA law, developing …


History Of The Academy Of Accounting Historians: 1989-1998, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts Jan 1998

History Of The Academy Of Accounting Historians: 1989-1998, Edward N. Coffman, Alfred Robert Roberts, Gary John Previts

Accounting Historians Journal

This paper describes the evolution of The Academy of Accounting Historians from 1989 through 1998. It is a continuation of a history of the first 15 years of The Academy that appeared in the December 1989 issue of this journal by the same authors.


Labor And Costing: The Employees' Dilemma, Stephen P. Walker, Falconer Mitchell Jan 1998

Labor And Costing: The Employees' Dilemma, Stephen P. Walker, Falconer Mitchell

Accounting Historians Journal

The paper analyzes the discordant reactions of labor to the introduction of uniform costing in the British printing industry during the early 20th century. The paper reveals that trade unions assisted employers in the quest for a costing-based solution to the inveterate problem of excessive price competition in the printing sector. At the same time, rank-and-file unionists were fearful of the exploitative potential of one element of the prescribed costing solution : time recording. It is shown that labor hostility was sited at the point where costing converged with scientific management in the organization. Evidence is presented which confirms the …


Income Tax Allocation: The Continuing Controversy In Historical Perspective, Sally M. Schultz, Roxanne Therese Johnson Jan 1998

Income Tax Allocation: The Continuing Controversy In Historical Perspective, Sally M. Schultz, Roxanne Therese Johnson

Accounting Historians Journal

The appropriate means of accounting for income taxes on financial statements has been among the most hotly debated and frequently recycled issues of the past 50 years. This retrospective account begins with the issuance of the first professional standards during the 1930s and 1940s, and illustrates how theoretical arguments, developed in professional and academic journals during the 1950s, were subsequently recycled and revised during later decades. The problems that led to reconsideration of the deferred tax issue by both the APB during the 1960s and the FASB during the 1980s and 1990s are discussed, as are the solutions offered by …


Codification Of Statements On Auditing Standards, Numbers 1 To 85 (1998), American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Codification Of Statements On Auditing Standards, Numbers 1 To 85 (1998), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Restricting The Use Of An Auditor's Report; Statement On Auditing Standards, 087, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1998

Restricting The Use Of An Auditor's Report; Statement On Auditing Standards, 087, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance to auditors on restricting the use of reports issued pursuant to Statements on Auditing Standards (SASs). This Statement Defines the terms general use and restricted use. Describes the circumstances in which the use of auditors' reports should be restricted. Specifies the language to be used in auditors' reports that are restricted as to use.


Academy Of Accounting Historians: Application For 1998 Membership; Application For 1998 Membership, Academy Of Accounting Historians Jan 1998

Academy Of Accounting Historians: Application For 1998 Membership; Application For 1998 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Follow-Up To: Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C.: Correction To Table 1, Richard Mattessich Jan 1998

Follow-Up To: Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C.: Correction To Table 1, Richard Mattessich

Accounting Historians Journal

In the following, the corrected version of Table 1 to the above-mentioned paper [Mattessich, 1998] is shown. The author apologizes for having supplied (on p. 16) an obsolete version (based on incorrect conversion rates). In consequence, the figures of this table did not match with the figures of the first 17 lines of the commentary in the subsequent section, "UNEXPLAINED DISCREPANCIES AND OTHER ITEMS TO BE CLARIFIED" (p. 17). The present version does match this original commentary (a proof that two versions of the table got switched erroneously). However, I ask the reader to regard my interpretations of Nissen et …


Book Reviews [1998, Vol. 25, No. 2], Academy Of Accounting Historians Jan 1998

Book Reviews [1998, Vol. 25, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: Garry Carnegie, Pastoral Accounting in Colonial Australia: A Case Study of Unregulated Accounting Reviewed by Jan R. Heier; Frank L. Clarke, Graeme W. Dean, and Kyle G. Oliver, Corporate Collapse: Regulatory, Accounting and Ethical Failure Reviewed by Peter Foreman; Richard K. Fleischman and Lee D. Parker, What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850 Reviewed by Gweneth Norris; Stephen P. Walker and Falconer Mitchell (eds.), Trade Associations and Uniform Costing in the British Printing Industry, 1900-1963 Reviewed by Gary P. Spraakman.


Cpa Expert 1998 Spring/Summer, American Institute Of Certified Public Accountants Jan 1998

Cpa Expert 1998 Spring/Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Members In Internal Audit, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Members In Internal Audit, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Expert 1998 Winter, American Institute Of Certified Public Accountants Jan 1998

Cpa Expert 1998 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Calculation Of Damages From Personal Injury, Wrongful Death, And Employment Discrimination : A Nonauthoritative Guide; Consulting Services Practice Aid, 98-2, Holly Sharp, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee Jan 1998

Calculation Of Damages From Personal Injury, Wrongful Death, And Employment Discrimination : A Nonauthoritative Guide; Consulting Services Practice Aid, 98-2, Holly Sharp, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee

Newsletters

No abstract provided.


Cpa Client Bulletin, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Cpa Client Bulletin, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


In Our Opinion… , Vol. 14 No. 1, January 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1998

In Our Opinion… , Vol. 14 No. 1, January 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 14 No. 2, April 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1998

In Our Opinion… , Vol. 14 No. 2, April 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Practicing Cpa, Vol. 22 No. 1, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Practicing Cpa, Vol. 22 No. 1, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Business And Industry, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Members In Business And Industry, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Finance And Accounting, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Members In Finance And Accounting, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Members In Education, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.