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Articles 21031 - 21060 of 40121
Full-Text Articles in Accounting
Washington Report, Vol. 9 No.9, April 28, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.9, April 28, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Legislative Report, Volume 13, Number 1, January 1980, American Institute Of Certified Public Accountants (Aicpa)
Legislative Report, Volume 13, Number 1, January 1980, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Supplementary Information On The Effects Of Changing Prices; Statement On Auditing Standards, 028, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Information On The Effects Of Changing Prices; Statement On Auditing Standards, 028, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. FASB Statement No. 33, Financial Reporting and Changing Prices, requires certain public entities to present information on the effects of changing prices. 1 It requires no changes in the basic financial statements the required information is to be presented as supplementary information in any published annual report that contains the primary financial statements of the entity. 2 The FASB encourages nonpublic entities and entities that do not meet the size test to present the information called for by the statement.
Adequacy Of Disclosure In Financial Statements; Statement On Auditing Standards, 032, American Institute Of Certified Public Accountants. Auditing Standards Board
Adequacy Of Disclosure In Financial Statements; Statement On Auditing Standards, 032, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The presentation of financial statements in conformity with generally accepted accounting principles includes adequate disclosure of material matters. These matters relate to the form, arrangement, and content of the financial statements and their appended notes, including, for example, the terminology used, the amount of detail given, the classification of items in the statements, and the bases of amounts set forth. An independent auditor considers whether a particular matter should be disclosed in light of the circumstances and facts of which he is aware at the time.
Supplementary Oil And Gas Reserve Information; Statement On Auditing Standards, 033, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Oil And Gas Reserve Information; Statement On Auditing Standards, 033, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.
New Partners, Directors And Managers 1980, Anonymous
New Partners, Directors And Managers 1980, Anonymous
Haskins and Sells Publications
No abstract provided.
Taxonomization Of Internal Controls And Errors For Audit Research, Miklos A. Vasarhelyi
Taxonomization Of Internal Controls And Errors For Audit Research, Miklos A. Vasarhelyi
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Taxation In France, Deloitte, Haskins & Sells
Taxation In France, Deloitte, Haskins & Sells
Deloitte, Haskins and Sells Publications
No abstract provided.
Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter
Waltham System And Early American Textile Cost Accounting 1813-1848, David M. Porter
Accounting Historians Journal
This study of the original accounting records of a pioneering American industrial enterprise narrows by one half the time lag between the earliest known English and American applications of industrial cost accounting. The research indicates that the precursors of the costing systems now considered essential tools of management were in use virtually from the beginning of large scale industry in America.
Peter Duff: Accountant And Educator, Horace R. Givens
Peter Duff: Accountant And Educator, Horace R. Givens
Accounting Historians Journal
Peter Duff, an accountant in Pittsburgh, was the author of several books on accounting and also the founder of a school for bookkeepers and accountants in 1840. The Duff school is significant because of its early beginnings and the fact that the school still operates today, having outlived many of its noted competitors
Book Reviews [1980, Vol. 7, No. 1], Dale A. Buckmaster
Book Reviews [1980, Vol. 7, No. 1], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Stuart W. Bruchey. Robert Oliver and Merchantile Bookkeeping in the Early Nineteenth Century Reviewed by Robert Bloom; Deloitte & Co. 1845-1956 Reviewed by Hans V. Johnson; Martin M. Crow and Clair C. Olson (eds.), Chaucer Life-Records Reviewed by Vahe Baladouni; Tito Antoni, I Partitari Maiorchini del Lou dels Pisans Relativi al Commercio dei Pisani nelle Baleari (1304-1322 e 1353-1355) Reviewed by Alvero Martinelli; Costouros, George J. Accounting in the Golden Age of Greece: A Response to Socioeconomic Changes Reviewed by Frederic M. Stiner, Jr.; G. W. Dean and M. C. Wells, Editors, Current Cost Accounting: Identifying the …
Some Aspects Of Auditing Evolution In Canada, George J. Murphy
Some Aspects Of Auditing Evolution In Canada, George J. Murphy
Accounting Historians Journal
A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of profit and loss audits, and of the wording of the standard audit report demonstrates these influences.
Book Reviews [1980, Vol. 7, No. 2], Dale A. Buckmaster
Book Reviews [1980, Vol. 7, No. 2], Dale A. Buckmaster
Accounting Historians Journal
Edward M. Carney, et. al., The American Business Manual Reviewed by Dale L. Flesher and Tonya K. Flesher; A Hamilton Church, The Proper Distribution of Expense Burden, Reviewed by Jackson F. Gillespie; Robert W. Gibson, Editor, Accounting Education in the Universities of Australia and New Zealand Reviewed by Charles W. Zwicker; Gary John Previts and Richard F. Taylor, Monograph #2: John Raymond Wildman, 1878-1938 Reviewed by Delmer P. Hylton; Henry Francis Stabler, George O. May: A Study of Selected Con- tributions to Accounting Thought Reviewed by Eugene C. Hassler; Issues in Accountability No. 3: The Great Canal that Linked Edinburgh, …
Doctoral Research [1980, Vol. 7, No. 2], Maureen Helena Berry
Doctoral Research [1980, Vol. 7, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: A Technical and Business Revolution: American Woolens to 1832 by Elizabeth Hitz; The Financial Panic of 1857: Two Monetary Approaches to the Economic History of the United States, 1842-59 by Edmundo Olvera Acosta; An Historical Analysis of the Events Leading to the Establishment of the Investment Tax Credit and Its Modification Through June 30, 1977 by Clyde Lee Posey; Capital Formation and the Investment Tax Credit: An Empirical Study , by Haroldene Fowler Wunder; Social Responsibility: Organizational Policy Evaluative Criteria with California Savings and Loan Field Test Case Study ) by Dolores Ann Barsellotti; One University's Budget: …
Announcement [1980, Vol. 7, No. 2]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 2], Author Unknown
Announcement [1980, Vol. 7, No. 2]; Guide For Submitting Manuscripts [1980, Vol. 7, No. 2], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for the following monographs, Selected Classics in the History of Bookkeeping, Eric Louis Kohler, Accounting History Classics Series, Working Paper Series, price list for Academy publications, and table of contents for The Accounting Review, Jan. 1981 and Accounting and Business Research, summer 1980. Also included are the Hourglass Award announcement, Application for membership and Guide for submitting manuscripts.
Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue]
Accounting Historians Journal, 1980, Vol. 7, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Staff Turnover In Cpa Firms: A Problem Revisited, Anita I. Tyra
Staff Turnover In Cpa Firms: A Problem Revisited, Anita I. Tyra
Woman C.P.A.
No abstract provided.
Limitations On The Charitable Contribution Deduction: Individuals And Corporations After The 1978 Revenue Act, Caroline D. Strobel
Limitations On The Charitable Contribution Deduction: Individuals And Corporations After The 1978 Revenue Act, Caroline D. Strobel
Woman C.P.A.
No abstract provided.
International Accounting: Performance Evaluation In The German Democratic Republic Government, Not Management, Makes The Decisions Based On Profitability And Key Numbers, Ula K. Motekat
Woman C.P.A.
No abstract provided.
Education: Continuing Education For Taxes, Tonya K. Flesher, Dale L. Flesher
Education: Continuing Education For Taxes, Tonya K. Flesher, Dale L. Flesher
Woman C.P.A.
No abstract provided.
Accountants' Index. Twenty-Eighth Supplement, January-December 1979, Volume 1: A-L, Jane Kubat, American Institute Of Certified Public Accountants
Accountants' Index. Twenty-Eighth Supplement, January-December 1979, Volume 1: A-L, Jane Kubat, American Institute Of Certified Public Accountants
Accountants' Index
No abstract provided.
Washington Report, Vol. 9 No.5, March 31, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.5, March 31, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Taxation In Mexico, Deloitte, Haskins & Sells
Taxation In Mexico, Deloitte, Haskins & Sells
Deloitte, Haskins and Sells Publications
No abstract provided.
Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan
Frederick Winslow Taylor's Contributions To Cost Accounting, Rosita S. Chen, Sheng-Der Pan
Accounting Historians Journal
This article is to introduce the cost accounting system that Frederick Winslow Taylor installed at the Tabor Manufacturing Company sometime in the 1890s. A comparative analysis between this system and Captain Henry Metcalfe's Cost of Manufactures is also made in order to investigate their sources and influences. It is concluded that Taylor was a pioneer in many aspects of cost accounting, but his most important contribution was the development of the managerial approach that paved the way for modern managerial accounting.
Budgetary Control In A Manufacturing Plant: The Problems And Plans For Improvement, Michael A. Novak
Budgetary Control In A Manufacturing Plant: The Problems And Plans For Improvement, Michael A. Novak
Woman C.P.A.
No abstract provided.
Washington Report, Vol. 9 No.8, April 21, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.8, April 21, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 9 No.41, December 8, 1980, American Institute Of Certified Public Accountants.
Washington Report, Vol. 9 No.41, December 8, 1980, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Accounting Profession In The 1980'S -- Some Sec Perspectives, George C. Mead
Accounting Profession In The 1980'S -- Some Sec Perspectives, George C. Mead
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To Critical Requirements Of A System Of Internal Accounting Control, Jay M. Smith
Discussant's Response To Critical Requirements Of A System Of Internal Accounting Control, Jay M. Smith
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Woman Cpa: Manuscript Guidelines, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman Cpa: Manuscript Guidelines, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants
Woman C.P.A.
No abstract provided.