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Articles 17761 - 17790 of 39911

Full-Text Articles in Accounting

Woman Cpa Volume 51, Number 2, April 1989, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Apr 1989

Woman Cpa Volume 51, Number 2, April 1989, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Message From The Tax Department Editor, Cherie J. O'Neil Apr 1989

Message From The Tax Department Editor, Cherie J. O'Neil

Woman C.P.A.

No abstract provided.


Mum's The Word! Or Is It? A Potential Conflict In Auditing And Legal Standards, Danny L. Kennett, William J. Radig Apr 1989

Mum's The Word! Or Is It? A Potential Conflict In Auditing And Legal Standards, Danny L. Kennett, William J. Radig

Woman C.P.A.

No abstract provided.


When It’S Double Or Nothing In Assessing Audit Risk, Janet L. Colbert Apr 1989

When It’S Double Or Nothing In Assessing Audit Risk, Janet L. Colbert

Woman C.P.A.

No abstract provided.


Editor's Notes: Everybody Benefits: Aswa, Awscpa, And The Woman Cpa, Lillian Cundiff Parrish Apr 1989

Editor's Notes: Everybody Benefits: Aswa, Awscpa, And The Woman Cpa, Lillian Cundiff Parrish

Woman C.P.A.

No abstract provided.


Practicing Cpa, Vol. 13 No. 4, April 1989, American Institute Of Certified Public Accountants (Aicpa) Apr 1989

Practicing Cpa, Vol. 13 No. 4, April 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Make The Education Department The Target, Roland L. Madison Apr 1989

Make The Education Department The Target, Roland L. Madison

Woman C.P.A.

No abstract provided.


Pcps Advocate, Volume10, Number 2, April 1989, American Institute Of Certified Public Accountants. Private Companies Practice Section Apr 1989

Pcps Advocate, Volume10, Number 2, April 1989, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.


Cpa Management Advisor, Volume 3, Number 2, Spring 1989, American Institute Of Certified Public Accountants. Division For Management Advisory Services Apr 1989

Cpa Management Advisor, Volume 3, Number 2, Spring 1989, American Institute Of Certified Public Accountants. Division For Management Advisory Services

Newsletters

No abstract provided.


Planner, Volume 4, Number 1, April/May 1989, American Institute Of Certified Public Accountants (Aicpa) Apr 1989

Planner, Volume 4, Number 1, April/May 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Financial Recordkeeping: Organizing Your Past To Plan Your Future, American Institute Of Certified Public Accountants. Communication Division Apr 1989

Financial Recordkeeping: Organizing Your Past To Plan Your Future, American Institute Of Certified Public Accountants. Communication Division

Guides, Handbooks and Manuals

No abstract provided.


No. 113 1989 April Apr 1989

No. 113 1989 April

International Journal for Business Education

SIEC Historical Documents


Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter Mar 1989

Historical Review Of The Tax Treatment Of Capital Gains And Losses, John F. Bussman, James Lasseter

Accounting Historians Notebook

A strong possibility currently exists for a reintroduction of some form of preferential treatment for capital gains. This paper examines the historically uneven treatment of capital gains versus capital losses.


Accountant's Liability Newsletter, Number 16, March/April 1989, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee Mar 1989

Accountant's Liability Newsletter, Number 16, March/April 1989, American Institute Of Certified Public Accountants. Professional Liability Insurance Plan Committee

Newsletters

No abstract provided.


Tax History Research Center Dedicated With Conference; Scenes From Tax History Center, Academy Of Accounting Historians Mar 1989

Tax History Research Center Dedicated With Conference; Scenes From Tax History Center, Academy Of Accounting Historians

Accounting Historians Notebook

A ribbon cutting ceremony and a tax history conference were recently held to celebrate the opening of the Tax History Research Center at the University of Mississippi. The Center is a joint project of the Ole Miss School of Accountancy and the Academy of Accounting Historians.


Recent Donations To Tax History Center, Academy Of Accounting Historians Mar 1989

Recent Donations To Tax History Center, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Historical Survey Of The Progressivity Of The U.S. Income Tax, Michael L. Roberts, William D. Samson Mar 1989

Historical Survey Of The Progressivity Of The U.S. Income Tax, Michael L. Roberts, William D. Samson

Accounting Historians Notebook

While filing the 1988 tax returns, many taxpayers will see the full impact of the Tax Reform Act of 1986. Perhaps the most important changes made by this Act altered the progressivity of the federal income tax. . Given these very significant changes to the U.S. income tax and also given that the full impact of this tax law is effective on the seventy-fifth anniversary of the 1913 adoption of the income tax, it is worth the time to look back and contemplate how progressivity of the income tax structure has changed over time. This paper summarizes the historical findings.


Montgomery On Income Tax, Alfred Robert Roberts Mar 1989

Montgomery On Income Tax, Alfred Robert Roberts

Accounting Historians Notebook

The radification of the Sixteenth Amendment led Montgomery to make many trips to Washington to consult with Cordell Hull, who was very influential in framing the tax bill. Evidence indicates that Hull used some of Montgomery's arguments in trying to draft a fair tax bill. In 1913, Lybrand, Ross Bros. & Montgomery published a sixty-four page booklet entitled, Income Tax Guide. The rates were so low that there was little resistance to the tax, and there was little difficulty complying with the tax law. Montgomery felt that the low rates and easy compliance could not last long and he constantly …


Donations To Accounting History Research Center, Academy Of Accounting Historians Mar 1989

Donations To Accounting History Research Center, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman Mar 1989

Working Paper Series: A Fifteen Year Review, Rasoul H. Tondkar, Edward N. Coffman

Accounting Historians Notebook

In 1974, The Academy of Accounting. Historians established the Working Paper Series to provide Academy members a means of exposing historical research to a wider audience, exchanging of ideas, and providing feedback from other qualified persons interested in research.


Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians Mar 1989

Translation Collection Of Classical Accounting Books, Academy Of Accounting Historians

Accounting Historians Notebook

The major purpose of the translation collection is to introduce all quintessence, especially milestones, in auditing and accounting development to the Chinese readers and to introduce some auditing subjects in which China is still weak at present, and to promote the exchange of ideas between the Chinese and World. The translation project will eventually contain 50 books


Osamu Kojima Dies, Academy Of Accounting Historians Mar 1989

Osamu Kojima Dies, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker Mar 1989

Tax Burden And Incidence In The History Of Taxation By State Governments, Adrianne E. Slaymaker

Accounting Historians Notebook

The objective of this paper is to view the twentieth century changes in the structure of state taxation in a historical perspective to understand the tax burden acceptable at the state level and the incidence of that tax incidence from proportional to progressive taxes and vice versa. The tax burden and incidence in four different states from four different regions of the country, California, Indiana, Kentucky, and New York, will then be compared for the decade of the 1970's to determine if a pattern of change in the tax burden and tax incidence existed at the time of the revolts.


Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus Mar 1989

Legislative History Of The Allowance Of Lifo For Tax Purposes, Morton Pincus

Accounting Historians Notebook

No abstract provided.


Yale University Purchases Renaissance Archive, Academy Of Accounting Historians Mar 1989

Yale University Purchases Renaissance Archive, Academy Of Accounting Historians

Accounting Historians Notebook

Yale University has recently purchased from a Swiss book dealer a large trove of Italian Renaissance manuscripts forming the archive of the Spinelli banking family of Florence. The price was not announced. Until 1920, the documents had been housed in the 500-year old palace of the Spinelli's in Florence. Included in the 150,000 documents in the archive are business records and extensive correspondence between the Spinellis and many of the major figures of Renaissance Italy, including Lorenzo and Cosimo De' Medici, several Popes, and many leading merchant families. The sheer size of the archive makes it the largest collection at …


History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson Mar 1989

History Of Accounting For Income Taxes: The Major Issues And The Actions -- An Overview, Roxanne Therese Johnson

Accounting Historians Notebook

The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.


Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians Mar 1989

Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue] Mar 1989

Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Practicing Cpa, Vol. 13 No. 3, March 1989, American Institute Of Certified Public Accountants (Aicpa) Mar 1989

Practicing Cpa, Vol. 13 No. 3, March 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, March 1989, American Institute Of Certified Public Accountants (Aicpa) Mar 1989

Cpa Client Bulletin, March 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.