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Articles 20041 - 20070 of 40108
Full-Text Articles in Accounting
Letters, Judy Jo Baiamonte, John M. Strefeler
Washington Report, Vol. 12 No.18, June 27, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.18, June 27, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 83-4 (May-June, 1983), American Institute Of Certified Public Accountants
What's Going On, Edition 83-4 (May-June, 1983), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index
No abstract provided.
Washington Report, Vol. 12 No.28, September 5, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.28, September 5, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.32, October 3, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.32, October 3, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.7, April 11, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.7, April 11, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.44, December 26, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.44, December 26, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Accounting For Nonrefundable Fees Of Originating Or Acquiring Loans And Acquisition Costs Of Loan And Insurance Activities; Issues Paper (1983 September 20), American Institute Of Certified Public Accountants. Task Force On Accounting For Loan Origination Fees And Initial Direct Costs
Accounting For Nonrefundable Fees Of Originating Or Acquiring Loans And Acquisition Costs Of Loan And Insurance Activities; Issues Paper (1983 September 20), American Institute Of Certified Public Accountants. Task Force On Accounting For Loan Origination Fees And Initial Direct Costs
Issues Papers
No abstract provided.
Pcps Reporter, Volume 4 Number 1, January 1983, American Institute Of Certified Public Accountants. Private Companies Practice Section
Pcps Reporter, Volume 4 Number 1, January 1983, American Institute Of Certified Public Accountants. Private Companies Practice Section
Newsletters
No abstract provided.
Accountant's Liability Newsletter, Number 2, January 1983, Rollins Burdick Hunter Company, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Liability Newsletter, Number 2, January 1983, Rollins Burdick Hunter Company, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards, 047, American Institute Of Certified Public Accountants. Auditing Standards Board
Audit Risk And Materiality In Conducting An Audit; Statement On Auditing Standards, 047, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the auditor's consideration of audit risk and materiality when planning and performing an examination of financial statements in accordance with generally accepted auditing standards. Audit risk and materiality affect the application of generally accepted auditing standards, especially the standards of field work and reporting, and are implicit in the auditor's standard report. Audit risk and materiality, among other matters, need to be considered together in determining the nature, timing, and extent of auditing procedures and in evaluating the results of those procedures.
Codification Of Statements On Auditing Standards, Numbers 1 To 44 (1983), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 44 (1983), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Searching For Accounting Paradigms, M. W. E. Glautier
Searching For Accounting Paradigms, M. W. E. Glautier
Accounting Historians Journal
The paper seeks to explore the origins of the paradigm on which modern accounting rests. It suggests that explanations which look to the relative concentration and dilution of the central political power may be relevant to discussing paradigms which were available in the past and may be available in the future.
Development Of The Concept Of Corporation From Earliest Roman Times To A.D. 476, Jeffrey L. Patterson
Development Of The Concept Of Corporation From Earliest Roman Times To A.D. 476, Jeffrey L. Patterson
Accounting Historians Journal
The idea of the "modern" business corporation is usually traced to England during the late fifteenth and early sixteenth centuries. However, many corporate attributes can be found in the Stoic's scientific theory of corpora. This theory permeated both Roman law and science and manifested itself in many of the Roman Empire's business and non-business entities. A historical and geographical linkage is suggested between the concept's development in Rome and its eventual appearance in England.
Description Of A Baltimore Merchant's Journal, James W. Jones
Description Of A Baltimore Merchant's Journal, James W. Jones
Accounting Historians Journal
The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of posting, handling of contra accounts, and unusual transactions. An analysis of these journal entries provides insight into the rules of book-keeping and the economic and domestic lives of the citizens during this period in time.
Economic Activity Of A Grain Mill Located In Bald Eagle Valley, Pennsylvania 1868 To 1872, James Joseph Tucker
Economic Activity Of A Grain Mill Located In Bald Eagle Valley, Pennsylvania 1868 To 1872, James Joseph Tucker
Accounting Historians Journal
In 1831, a grain mill was constructed along Bald Eagle Creek in Unionville, Pennsylvania. The author examines accounting records of this mill from 1868 to 1872 while under the proprietorship of William D. Smith. The economic activities and accounting procedures revealed in this study provide insight into the economic events as perceived and recorded by this proprietorship in immediate post-Civil War times.
Editorial, Edward N. Coffman
Editorial, Edward N. Coffman
Accounting Historians Journal
Since this is the last issue of the Journal for which I have responsibilities as Manuscripts Editor, I would like to reflect on several aspects of the Journal during my term as a member of the Editorial Staff.
Antecedents Of The Income Tax In Colonial America, Robert M. Kozub
Antecedents Of The Income Tax In Colonial America, Robert M. Kozub
Accounting Historians Journal
One of the goals of the present federal income tax system is to tax individuals to the extent of their ability to pay. This concept of vertical equity did not originate in the current century. Analysis of the tax laws of the American colonies results in the conclusion that our colonial forefathers attempted to measure the faculty or ability of individuals when enacting tax legislation. This paper analyzes the varied historic forms of the test to measure the capacity to bear the burden of taxation.
Announcement [1983, Vol. 10, No. 2], Academy Of Accounting Historians
Announcement [1983, Vol. 10, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, July 1983, Accounting and Business Research, spring 1983, and Accounting and Finance May 1983. Also included are the Application for membership.
Accounting Historians Journal, 1983, Vol. 10, No. 2 [Whole Issue]
Accounting Historians Journal, 1983, Vol. 10, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Editor's Notes: Give Us This Day Our Reparation, Constance T. Barcelona
Editor's Notes: Give Us This Day Our Reparation, Constance T. Barcelona
Woman C.P.A.
No abstract provided.
Accounting Myopia: Time To Reconsider The Itc?, Paul A. Janell, Sharon Mckinnon
Accounting Myopia: Time To Reconsider The Itc?, Paul A. Janell, Sharon Mckinnon
Woman C.P.A.
No abstract provided.
Auditing Standards: Reflective Or Prospective, Robert Hill, M. Zafar Iqbal
Auditing Standards: Reflective Or Prospective, Robert Hill, M. Zafar Iqbal
Woman C.P.A.
No abstract provided.
Theory & Practice: “The Establishment” An Update, Florence Haggis, James I. Konkel
Theory & Practice: “The Establishment” An Update, Florence Haggis, James I. Konkel
Woman C.P.A.
No abstract provided.
Reviews: Reading Notes & Quotes, Jewell Lewis Shane
Reviews: Reading Notes & Quotes, Jewell Lewis Shane
Woman C.P.A.
No abstract provided.
Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]
Accounting Historians Journal, 1983, Vol. 10, No. 1 [Whole Issue]
Accounting Historians Journal
Spring issue
Cpa Letter, 1983, American Institute Of Certified Public Accountants
Cpa Letter, 1983, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Functional Currency Concept: Flexibility, And Comparability Effects, Dahli Gray
Functional Currency Concept: Flexibility, And Comparability Effects, Dahli Gray
Woman C.P.A.
No abstract provided.
Professional Ethics Of Cpas In Tax Practice: An Historical Perspective, Barry C. Broden, Stephen E. Loeb
Professional Ethics Of Cpas In Tax Practice: An Historical Perspective, Barry C. Broden, Stephen E. Loeb
Accounting Historians Journal
The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the accounting profession has been slow in developing standards for self-regulation in the area of tax practice. This may be related to two factors: (1) the existence of strong government regulation of tax practice, and (2) the diverse nature of the occupational groups engaged in tax practice.