Accounting Commons^™

Earned Income Credit: Historical Predecessors And Contemporary Evolution, Anthony J. Cataldo

Accounting Historians Journal

The Revenue Reconciliation Act of 1993 (RRA93) significantly expanded the earned income credit (EIC), which was changed to include low-income taxpayers without dependents. Evolving, most directly, from the "workfare" plan (1972) proposed by Senate Finance Committee Chairman, Russel B. Long, and in response to President Nixon's Family Assistance Program (FAP), the post-1974 EIC was not the first of its kind. It had two predecessors. The EIC of 1923 through 1931 benefitted taxpayers with or without dependents and excluded any "workfare" feature. A second EIC, in name only, was in effect for the 1934 through 1943 tax years. This paper develops …

Cely Shipping Accounts: Accountability And The Transition From Oral To Written Records, Keith Hooper

Accounting Historians Journal

The records of a voyage from London to Bordeaux during 1486-87 are reviewed. The voyage was the first of a regular pattern of trading voyages conducted on behalf of the Cely family who traded English wheat and wool for Bordeaux wine. This family were fifteenth century London merchants whose accounts and other papers are held by the London Public Record Office. Secondary sources are used to show that by the late fifteenth century many English merchants were attracted to overseas trade, which despite considerable risks, offered the prospect of a good return. The paper illustrates some features of medieval accounting, …

Announcement [1995, Vol. 22, No. 2]; Ad Hoc Reviewers 1994-1995, Academy Of Accounting Historians

Accounting Historians Journal

Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 100 (Autumn 1995); Accounting, Auditing & Accountability Journal, Vol. 8, no. 2 (1995

Historical Context Of Profesional Ideology And Tension And Strain In The Accounting Profession, Sivakumar Velayutham, M. H. Perera

Accounting Historians Journal

A growing literature points to a crisis of confidence in the accounting profession and a lack of commitment by its members to the professional ideology. In this paper the approach developed by MacIntyre is used to place professional ideology in an historical context. The paper argues that the tension and strain in the profession can be related to the changing character of both the contemporary society and professional ideology itself. It concludes by highlighting the need for the profession to develop an ideology to which its members as well as society can relate.

Contents [1995, Vol. 22, No. 2]; Accounting Historians Journal, The [1995, Vol. 22, No. 2]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 2], 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, Complementary Copies and Reprints, and Communications Section.

Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted in paragraph 2.

Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

1. This Statement is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws and regulations under Government Auditing Standards (the Yellow Book) or in certain other circumstances involving governmental financial assistance, such as single or organization-wide audits or program-specific audits under certain federal or state audit regulations.

Role Of Accounting In Public Expenditure And Monetary Policy In The First Century Ad Roman Empire, David Oldroyd

Accounting Historians Journal

Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public expenditure commitments. This suggests that financial control may have …

Practice Alert 95-1: Revenue Recognition, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.

Software Connection, Volume 2, Number 1, First Quarter 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Trends And Techniques, 49th Annual Survey, 1995 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

General Construction Contractors; Consulting Services Practice Aid, 95-1, Richard B. Donahue, American Institute Of Certified Public Accountants. Mcs Technical And Industry Consulting Practices Subcommittee

Newsletters

No abstract provided.

Illustrations Of Accounting For Postemployment Benefits : A Survey Of The Application Of Fasb Statement No. 112; Financial Report Survey, 54, Leonard Lorensen

Newsletters

No abstract provided.

Cpa Expert 1995 Premier Issue, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 1995 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Letter, 1995, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Client Bulletin, January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Our Opinion… , Vol. 11 No. 1, March 1995, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

In Our Opinion… , Vol. 11 No. 2, June 1995, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

In Our Opinion… , Vol. 11 No. 3, September 1995, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

Practicing Cpa, Vol. 19 No. 3, March 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 19 No. 1, January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Financial Manager's Report, January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Educators: Fyi, Volume 6, Number 3, January 1995, American Institute Of Certified Public Accountants. Academic And Career Development Division

Newsletters

No abstract provided.

Cpa Healthcare Client Letter, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Resolving A Tension, Kenneth Y. Rosenzweig

Accounting Faculty Publications

I went to Augsburg, Germany, this summer for an accounting research project and for a broader purpose — to get to know contemporary Germans and to learn how they think, especially about the Jewish people. I have always felt a tension between my feelings about Germany and those about being Jewish. In high school and college in the late 1950s and early 1960s, as I studied the German language, I developed a great respect for German culture. Yet, brought up with an extensive Jewish education, I understand how many American Jews visiting Europe resist even traveling to Germany, feeling such …

Ua35/11 Student Honors Research Bulletin, Wku Honors Program

WKU Administration Documents

The WKU Student Honors Research Bulletin is dedicated to scholarly involvement and student research. These papers are representative of work done by students from throughout the university.

• Allen, Melody. Women in Control of Courtship in As You Like It, The Merchant of Venice and All's Well That Ends Well
• Amlani, Islamshah. Electron Stimulated Desorption of Alkali Halides
• Brillhart, Kelly. Women Without Men: Hemingway's Female Characters
• Burton, Lori. Financial Statements with Environmental Concerns: An Exploratory Study of the Impact on the Auditor's Role and Responsibilities
• Combs, Vicki. Dancing the Descent: Energy and Entrophy in William Carlos Williams
• Davis, Julie. Prelude to …

Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement amends Statement on Auditing Standards (SAS) No. 58, Reports on Audited Financial Statements, to eliminate the requirement that, when certain criteria are met, the auditor add an uncertainties explanatory paragraph to the auditor's report. It also clarifies and reorganizes the guidance in SAS No. 58 concerning emphasis paragraphs, uncertainties, and disclaimers of opinion. This Statement is effective for reports issued or reissued on or after February 29, 1996. Earlier application of the provisions of this Statement is permissible.

Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 076, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties described in and meeting the requirements of paragraph 3, 4, or 5 (commonly referred to as "comfort letters") in connection with financial statements and financial statement schedules contained in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the Act) and other securities offerings. In paragraph 9, this Statement also provides guidance to accountants for performing and reporting on the results of engagements to issue letters for certain …

Passive Activities: An Explanation Of Legislation And Real Estate Tax Planning Strategies, Greg Schlaefer

Honors Theses, 1963-2015

Tax shelters were a sought-after investment in the early and mid 1980's and stil are today. Investments in real estate were commonly tax-shelter type investments. Real estate investments allowed investors to make capital investments up front and depreciate the property quickly, which resulted in losses that would reduce taxable income. However, the passive activity regulations activated through the Tax Reform Act of 1986 minimized the usefulness of these shelters and significantly affected the real estate industry. The passive laws were refined through regulations issued in 1988 and 1989, and the Revenue Reconciliation Act of 1993. The passive classification losses from …