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1981

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Institution
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Articles 31 - 60 of 252

Full-Text Articles in Taxation

Tax: A Potpourri Of Provisions— Tax Law Changes Of 1980, Joyce M. Lunney Apr 1981

Tax: A Potpourri Of Provisions— Tax Law Changes Of 1980, Joyce M. Lunney

Woman C.P.A.

No abstract provided.


Practicing Cpa, Vol. 5 No. 4, April 1981, American Institute Of Certified Public Accountants (Aicpa) Apr 1981

Practicing Cpa, Vol. 5 No. 4, April 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, March 1981, American Institute Of Certified Public Accountants (Aicpa) Mar 1981

Cpa Client Bulletin, March 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Report On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography Mar 1981

Report On Taxonomy And Bibliography, Academy Of Accounting Historians. Committee On Taxonomy And Bibliography

Accounting Historians Notebook

The Charge to the Committee is as follows: (1) To establish a workable and complete taxonomy for the subject of accounting history; (2) To determine significant publications that should be included under each of the taxonomic groups; (3) To investigate the feasibility of devising a computer program to encompass a continuously up-dated bibliography by taxonomic group; (4) To periodically attempt to publish such a bibliography.


Availability Of More International Congress Papers, Academy Of Accounting Historians Mar 1981

Availability Of More International Congress Papers, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


History In Print [1981, Vol. 4, No. 1], Academy Of Accounting Historians Mar 1981

History In Print [1981, Vol. 4, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


News Release: Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984; Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984, Academy Of Accounting Historians Mar 1981

News Release: Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984; Fourth International Congress Of Accounting Historians, University Of Pisa -- August 1984, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Inventories And Investment Values -- One Century Ago, Kenneth Oswald Elvik Mar 1981

Inventories And Investment Values -- One Century Ago, Kenneth Oswald Elvik

Accounting Historians Notebook

No abstract provided.


President's Message [1981, Vol. 4, No. 1], Richard P. Brief Mar 1981

President's Message [1981, Vol. 4, No. 1], Richard P. Brief

Accounting Historians Notebook

No abstract provided.


Accounting And The Invention Of Writing, Kenneth S. Most Mar 1981

Accounting And The Invention Of Writing, Kenneth S. Most

Accounting Historians Notebook

In Vol. 3, No. 2 The Accounting Historians Notebook (Fall, 1980) Professor Louis Goldberg expressed the wish to know whether the view that accounting antedated writing would now represent a generally accepted attitude among present day archaeologists and prehistorians. An earlier issue of the Notebook mentioned the work of Professor Denise Schmandt-Besserat of the University of Texas at Austin, who has made significant discoveries in this field. (See, for example, "Reckoning before Writing", Archaeology, Vol. 32, No. 3 (1979), pp. 23-31, and "The Earliest Precursor of Writing", Scientific American, Vol. 238, No. 6, (June 1968).


Accounting History As A Worthwhile Study, William T. Baxter Mar 1981

Accounting History As A Worthwhile Study, William T. Baxter

Accounting Historians Notebook

The following article is a transcription of Professor Baxter's comments at the banquet at the Third International Congress of Accounting Historians held in August, 1980.


Kojima Donation Establishes Endowment Fund, Academy Of Accounting Historians Mar 1981

Kojima Donation Establishes Endowment Fund, Academy Of Accounting Historians

Accounting Historians Notebook

A $2,000 contribution by Professor Osamu Kojima will initiate an Academy Research and Publication Endowment Fund. Professor Kojima, a Trustee of The Academy and former Hourglass Award winner, is an eminent accounting history scholar and has made this gift to commemorate his retirement, on March 31, 1981, from Kwansei Gakuin University, Nishinomiya, Japan.


Poetry From Peele; Academy Thanks Donors, James Peele Mar 1981

Poetry From Peele; Academy Thanks Donors, James Peele

Accounting Historians Notebook

No abstract provided.


Touche Ross Foundation Funds Videotape Series Library; Through The Ages, Academy Of Accounting Historians Mar 1981

Touche Ross Foundation Funds Videotape Series Library; Through The Ages, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Odyssey, B. G. Harrison Mar 1981

Accounting Odyssey, B. G. Harrison

Accounting Historians Notebook

In the fall 1980 edition of the Accounting Historians Notebook, Professor Louis Goldberg gave an affirmative answer to the question "Did Accounting Antedate Writing?" which had been raised in the Spring issue. He cited the work of Professor V. Gordon Childe to show that the original need for accounting records led to the invention of the earliest system of writing. May I suggest that there is a sequel to this already remarkable discovery, for it appears that accounting also contributed significantly to the development of more sophisticated systems of writing similar to those in use today.


Accounting Historians Notebook, 1981, Vol. 4, No. 1 (Spring) [Whole Issue] Mar 1981

Accounting Historians Notebook, 1981, Vol. 4, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Honesty And The Accounting For Petty Cash: Four Score And Ten Years Ago, S. Paul Garner Mar 1981

Honesty And The Accounting For Petty Cash: Four Score And Ten Years Ago, S. Paul Garner

Accounting Historians Notebook

This short human interest item appeared in The Three Banks Review (Edinburgh, Scotland) for December, 1979, in an article by R. N. Forbes, entitled ((The Poetry of Banking." It concerns a poet-banker named Robert W. Service (1874-1958), who joined the staff of the Commercial Bank of Scotland at the age of 14, in the year 1889 (salary 20 pounds per year: about $96 U.S.). He was soon placed in charge of the office stamp fund: a variety of petty cash. As explained by Mr. Forbes (pages 58-59).


Practicing Cpa, Vol. 5 No. 3, March 1981, American Institute Of Certified Public Accountants (Aicpa) Mar 1981

Practicing Cpa, Vol. 5 No. 3, March 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, February 1981, American Institute Of Certified Public Accountants (Aicpa) Feb 1981

Cpa Client Bulletin, February 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 5 No. 2, February 1981, American Institute Of Certified Public Accountants (Aicpa) Feb 1981

Practicing Cpa, Vol. 5 No. 2, February 1981, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.30, September 21, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.30, September 21, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 9 No.50, February 9, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 9 No.50, February 9, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


What's Going On, Edition 81-2 (May 15, 1981), American Institute Of Certified Public Accountants Jan 1981

What's Going On, Edition 81-2 (May 15, 1981), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Washington Report, Vol. 10 No.26, August 24, 1981, American Institute Of Certified Public Accountants. Jan 1981

Washington Report, Vol. 10 No.26, August 24, 1981, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Accounting And Reporting By Defined Contribution Plans; Issues Paper (1981 March 17), American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee Jan 1981

Accounting And Reporting By Defined Contribution Plans; Issues Paper (1981 March 17), American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee

Issues Papers

No abstract provided.


Filings Under Federal Securities Statutes; Statement On Auditing Standards, 037, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Filings Under Federal Securities Statutes; Statement On Auditing Standards, 037, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

When an independent accountant's report is included in registration statements, proxy statements, or periodic reports filed under the federal securities statutes, the accountant's responsibility, generally, is in substance no different from that involved in other types of reporting. However, the nature and extent of this responsibility are specified in some detail in these statutes and in the related rules and regulations.


Philadelphia: An Office Profile, Anonymous, James H. Karales Jan 1981

Philadelphia: An Office Profile, Anonymous, James H. Karales

Haskins and Sells Publications

No abstract provided.


Accounting Practices 1981: Airline Industry : Illustrative Items Of Current Interest From Annual Reports To The Sec, Deloitte, Haskins & Sells Jan 1981

Accounting Practices 1981: Airline Industry : Illustrative Items Of Current Interest From Annual Reports To The Sec, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Accounting For Pensions, Deloitte, Haskins & Sells Jan 1981

Accounting For Pensions, Deloitte, Haskins & Sells

Deloitte, Haskins and Sells Publications

No abstract provided.


Development Of Auditing Standards In Australia, Robert William Gibson, Roger Arnold Jan 1981

Development Of Auditing Standards In Australia, Robert William Gibson, Roger Arnold

Accounting Historians Journal

The development of auditing standards in Australia occurred in three phases. The primary professional initiatives have come from the Institute of Chartered Accountants in Australia. The first phase was marked by F. E. Trigg's presentation to the Australian Congress on Accounting in 1948. In this work Trigg relied heavily on English practice and thought. The second phase was largely a period of inactivity so far as auditing standards were concerned because of concern for other matters of greater urgency. The third phase was marked by the adoption of American ideas and, partly in response to continuing criticism of accounting, a …