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Articles 18931 - 18960 of 39956
Full-Text Articles in Accounting
Northern Steamship Company: The Depreciation Problem In The Nineteenth Century, J. B. Tabb, C. B. Frankham
Northern Steamship Company: The Depreciation Problem In The Nineteenth Century, J. B. Tabb, C. B. Frankham
Accounting Historians Journal
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction could have been avoided had the company followed modern depreciation policy. This revealed that the failure to depreciate adequately was not the main cause of the capital reduction, other firms followed the same practice and contemporary English legislation did not permit depreciation as a tax deductible item, while United States courts were rejecting depreciation as a valid expense.
Washington Report, Vol. 15 No.11, May 12, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.11, May 12, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Accountant's Liability Newsletter, Number 11, January 1986, Rollins Burdick Hunter Company, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Liability Newsletter, Number 11, January 1986, Rollins Burdick Hunter Company, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.18, June 30, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.18, June 30, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.17, June 23, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.17, June 23, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.2, March 17, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.2, March 17, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.36, November 10, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.36, November 10, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.49, February 17, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.49, February 17, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.43, January 6, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.43, January 6, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 14 No.46, January 27, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 14 No.46, January 27, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.12, May 19, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.12, May 19, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.21, July 21, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.21, July 21, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.28, September 15, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.28, September 15, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.29, September 22, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.29, September 22, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.20, July 14, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.20, July 14, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.32, October 13, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.32, October 13, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.35, November 3, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.35, November 3, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.34, October 27, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.34, October 27, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.4, March 31, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.4, March 31, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.6, April 6, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.6, April 6, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Cpa Letter, 1986, American Institute Of Certified Public Accountants
Cpa Letter, 1986, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.39, December 1, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.39, December 1, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in another country for use outside the United States. A "U.S. entity" is an entity that is either organized or domiciled in the United States.
Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance that an accountant in public practice (reporting accountant), either in connection with a proposal to obtain a new client or otherwise, should apply. 3a. When preparing a written report on the application of accounting principles to specified transactions, either completed or proposed (specific transactions). b. When requested to provide a written report on the type of opinion that may be rendered on a specific entity's financial statements. c. When preparing a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a particular principal (hypothetical transactions).
Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1986), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1986), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
What's Going On, Edition 86-7 (December, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-7 (December, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Shaker Accounting Records At Pleasant Hill: 1830-1850, Larry Kreiser, Philip N. Dare
Shaker Accounting Records At Pleasant Hill: 1830-1850, Larry Kreiser, Philip N. Dare
Accounting Historians Journal
Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which existed in eight states during the nineteenth century. Many of the accounting records used by the Pleasant Hill Shakers are still in existence. An analysis of these records indicates that the same care and attention to detail which came to be associated with the Pleasant Hill Shakers in agriculture, mechanics, and architecture is also evident in their accounting records.
Evolution Of Financial Statement Indexation In Brazil, Timothy S. Doupnik
Evolution Of Financial Statement Indexation In Brazil, Timothy S. Doupnik
Accounting Historians Journal
Accounting for inflation is one of the more controversial topics in financial reporting. This paper traces the evolution of the system of inflation accounting used in one of the most highly inflationary economies in the world: Brazil. The history of inflation accounting in Brazil (known as monetary correction) is divided into three time periods: pre-1964, 1964 to 1976, and 1976 to the present. The events pertinent to the system of monetary correction in each of these periods are first discussed and then evaluated. It is shown that the system of monetary correction has been subject to massive political pressures since …
In Our Opinion… , Vol. 2 No. 4, October, 1986, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 2 No. 4, October, 1986, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Grapevine Politics: An Office Goldmine A Career Management Tool, Susan Roane
Grapevine Politics: An Office Goldmine A Career Management Tool, Susan Roane
Woman C.P.A.
No abstract provided.