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1980

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Institution
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Articles 31 - 60 of 266

Full-Text Articles in Taxation

History In Print [1980, Vol. 3, No. 1], Academy Of Accounting Historians Mar 1980

History In Print [1980, Vol. 3, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians Working Papers, Academy Of Accounting Historians Mar 1980

Academy Of Accounting Historians Working Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Third International Congress Of Accounting Historians: London -- August, 1980, Academy Of Accounting Historians Mar 1980

Third International Congress Of Accounting Historians: London -- August, 1980, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Practicing Cpa, Vol. 4 No. 3, March 1980, American Institute Of Certified Public Accountants (Aicpa) Mar 1980

Practicing Cpa, Vol. 4 No. 3, March 1980, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, March 1980, American Institute Of Certified Public Accountants (Aicpa) Mar 1980

Cpa Client Bulletin, March 1980, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


History Session At Aaa National Meeting; First Annual Sewanee Economics Symposium : Business In The New South: A Historical Perspective; Quotations From Pacioli; Answers To Accounting History Quiz, Academy Of Accounting Historians Mar 1980

History Session At Aaa National Meeting; First Annual Sewanee Economics Symposium : Business In The New South: A Historical Perspective; Quotations From Pacioli; Answers To Accounting History Quiz, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner Mar 1980

Reflections On International Research In Accounting: Vintage 1950, S. Paul Garner

Accounting Historians Notebook

The principal purpose of this brief item is to furnish 1980 accounting researchers, now in generous number throughout the world, with a modest perspective on how far accounting research has come in slightly less than 30 years, based on the compilation of Professor Bray in his little booklet of 1952 and 1953. Evidently he had thought about the preparation of the Register for some years. He obviously also had to have a rather wide ranging correspondence and knowledge of accounting research in many countries, in order to undertake the writing of the manuscript for his printed work. As contrasted with …


Message From The President [1980, Vol. 3, No. 1], Richard P. Brief Mar 1980

Message From The President [1980, Vol. 3, No. 1], Richard P. Brief

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring) Mar 1980

Accounting Historians Notebook, 1980, Vol. 3, No. 1 [Whole Issue] (Spring)

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Practicing Cpa, Vol. 4 No. 2, February 1980, American Institute Of Certified Public Accountants (Aicpa) Feb 1980

Practicing Cpa, Vol. 4 No. 2, February 1980, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, February 1980, American Institute Of Certified Public Accountants (Aicpa) Feb 1980

Cpa Client Bulletin, February 1980, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 8 No.47, January 21, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 8 No.47, January 21, 1980, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.25, August 18, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 9 No.25, August 18, 1980, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.32, October 6, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 9 No.32, October 6, 1980, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.28, September 8, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 9 No.28, September 8, 1980, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.23, August 4, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 9 No.23, August 4, 1980, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.40, December 1, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 9 No.40, December 1, 1980, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


What's Going On, Edition 80-1 (February 14, 1980), American Institute Of Certified Public Accountants Jan 1980

What's Going On, Edition 80-1 (February 14, 1980), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.24, August 11, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 9 No.24, August 11, 1980, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.9, April 28, 1980, American Institute Of Certified Public Accountants. Jan 1980

Washington Report, Vol. 9 No.9, April 28, 1980, American Institute Of Certified Public Accountants.

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 Jan 1980

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 Jan 1980

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 Jan 1980

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 Jan 1980

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 Jan 1980

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 Jan 1980

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 Jan 1980

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 Jan 1980

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 Jan 1980

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 Jan 1980

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.