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Articles 61 - 90 of 259
Full-Text Articles in Taxation
Washington Report, Vol. 11 No.44, December 27, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.44, December 27, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1983, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1983, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Supplementary Mineral Reserve Information; Statement On Auditing Standards, 040, American Institute Of Certified Public Accountants. Auditing Standards Board
Supplementary Mineral Reserve Information; Statement On Auditing Standards, 040, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil and Gas, requires entities of certain size that have mineral reserves other than oil and gas to disclose certain quantity and price information. This supplementary information may be disclosed outside the basic financial statements.
Working Papers; Statement On Auditing Standards, 041, American Institute Of Certified Public Accountants. Auditing Standards Board
Working Papers; Statement On Auditing Standards, 041, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
The auditor should prepare and maintain working papers, the form and content of which should be designed to meet the circumstances of a particular engagement. The information contained in working papers constitutes the principal record of the work that the auditor has done and the conclusions that he has reached concerning significant matters.
Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards; Statement On Auditing Standards, 043, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement revises: Generally Accepted Auditing Standards auditor's study and evaluation of internal control, receivables and inventories consistency of application of generally accepted accounting principles public warehouses--controls and auditing procedures for goods held reports on audited financial statements the meaning of "present fairly in conformity with generally accepted accounting principles" in the independent auditor's report letters for underwriters and audit sampling.
Special-Purpose Reports On Internal Accounting Control At Service Organizations; Statement On Auditing Standards, 044, American Institute Of Certified Public Accountants. Auditing Standards Board
Special-Purpose Reports On Internal Accounting Control At Service Organizations; Statement On Auditing Standards, 044, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been engaged to examine. (Such services are explained in paragraph 3 and the Appendix, "Examples of Service Organizations.") Also, this Statement provides guidance for independent accountants who issue such reports.
Tri-Cities: An Office Profile, Minneapolis, St Paul, Burnsville, Anonymous, James H. Karales
Tri-Cities: An Office Profile, Minneapolis, St Paul, Burnsville, Anonymous, James H. Karales
Haskins and Sells Publications
No abstract provided.
History Of Lifo, Harry Zvi Davis
History Of Lifo, Harry Zvi Davis
Accounting Historians Journal
The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO and its acceptance by taxing authorities and accountants.
Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue
Threefold Bookkeeping By Matthaus Schwarz, Kiyoshi Inoue
Accounting Historians Journal
In 1518, when nothing but Paciolo's "Summa" had been printed in the world of bookkeeping, Matth? Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as "Threefold Bookkeeping." This manuscript showed an illustration of three kinds of bookkeeping methods, of which the first and second methods aroused the most interest and research in ways of comparison with one another. This paper will attempt to show how the first and second methods are an integrated part of and incorporated into the third method of "Threefold Bookkeeping" system as a whole: and to exemplify the superiority that …
Hicks On Accounting, Richard P. Brief
Hicks On Accounting, Richard P. Brief
Accounting Historians Journal
Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial statements of a firm is historical cost. He also argued that accountants should not make price-level adjustments. Hicks' views on accounting, which are scattered in his writings over a period of 35 years, are reviewed in this paper.
Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith
Historical Perspective On Net Present Value And Equivalent Annual Cost, Thomas W. Jones, J. David Smith
Accounting Historians Journal
Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the historical development of these principles to provide an explanation of why this is so.
Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry
Doctoral Research [1982, Vol. 9, No. 1], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: Salt-Making, Merchants and Markets: The Role of a Critical Resource in the Development of Maya Civilization by Anthony Parshall Andrews; Military and Financial Government in France, 1648-1 661 by Peter Jonathan Berger; The Silk-Weavers of Lyon During the French Revolution, 1786-1 796 by David Lyman Longfellow; The Royal Tobacco Monopoly in Bourbon Mexico 1764-1810 by David Lorne McWatters; Business and Society in Late Colonial Mexico City by John Edward Kicza; The Adoption of Process Innovations in the Peruvian Textile Industry: Organizational Determinants and Sources of Relative Advantage by Fernando Robles; Carman G. Blough: A Study of Selected …
Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown
Announcement [1982, Vol. 9, No. 1]; Guide For Submitting Manuscripts [1982, Vol. 9, No. 1], Author Unknown
Accounting Historians Journal
Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's publications, table of contents for Accounting and Business Research winter 1981, Accounting Review April 1982, Accounting and Finance Nov. 1981, Application for Membership, and Guide for Submitting Manuscripts.
Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl
Reporting Treasury Stock As An Asset: Law, Logic, And Economic Substance, Terry K. Sheldahl
Accounting Historians Journal
This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic "logical" objection to asset analysis is found to be compelling. Contemporary challenges to prevailing doctrine in terms of "economic substance," enjoying distinguished lineage from the earlier era, are recast as attractive recording and disclosure proposals. An auxiliary theme is the changing nature of relevant objection of "legalism." Sources include Hatfield, Esquerre, Montgomery, Paton, Kohler, and (of particular note) Sunley, and current analysts Allan Young and Beatrice Melcher.
Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward
Carman G. Blough: His Personality And Formative Years, Richard A. Scott, Elizabeth G. Ward
Accounting Historians Journal
The article briefly explores the personality and psychological makeup of Carman G. Blough and discusses some experiences during his formative years that made Blough the person he was.
Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper
Carman G. Blough's Contributions To Accounting: An Overview, William D. Cooper
Accounting Historians Journal
A focus on the years of Carman G. Blough's life in which he made significant contributions to the accounting profession.
Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster
Book Reviews [1982, Vol. 9. No. 2], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's English System of Book-Keeping Reviewed by Rasoul H. Tondkar; Thomas J. Hailstones, A Guide to Supply-Side Economics Reviewed by Barry L. Anderson; Saul Levy, Accountants' Legal Responsibility, Reviewed by H. F. Stabler; Graham Mee, Aristocratic Enterprise Reviewed by Christopher Noke; Michael T. O'Neill, Editor, A. P. Richardson: The Ethics of a Humanist Reviewed by Leo Herbert; R. H. Parker, Editor, Bibliographies for Accounting Historians Reviewed …
Preservation Tax Incentives: New Investment Opportunities Under The Economic Recovery Tax Act Of 1981, Author Unknown
Preservation Tax Incentives: New Investment Opportunities Under The Economic Recovery Tax Act Of 1981, Author Unknown
Woman C.P.A.
No abstract provided.
People In Dh&S: William K. Quinlan, Anonymous
People In Dh&S: William K. Quinlan, Anonymous
Haskins and Sells Publications
No abstract provided.
Evolution Of Audit Reporting, Douglas R. Carmichael, Alan J. Winters
Evolution Of Audit Reporting, Douglas R. Carmichael, Alan J. Winters
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Washington Report, Vol. 11 No.39, November 22, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.39, November 22, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Discussant's Response To Human Information Processing Research In Auditing: A Review And Synthesis, Gary L. Holstrum
Discussant's Response To Human Information Processing Research In Auditing: A Review And Synthesis, Gary L. Holstrum
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Accountants' Index. Thirtieth Supplement, January-December 1981, Volume 1: A-L, Linda C. Pierce, Ameerican Institute Of Certified Public Accountants
Accountants' Index. Thirtieth Supplement, January-December 1981, Volume 1: A-L, Linda C. Pierce, Ameerican Institute Of Certified Public Accountants
Accountants' Index
No abstract provided.
Discussant's Response To Audit Detection Of Financial Statement Errors, William F. Messier
Discussant's Response To Audit Detection Of Financial Statement Errors, William F. Messier
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Tax: Optimal Use Of The Estate Tax Marital Deduction After 1981, Joyce M. Lunney, Rolf Auster
Tax: Optimal Use Of The Estate Tax Marital Deduction After 1981, Joyce M. Lunney, Rolf Auster
Woman C.P.A.
No abstract provided.
Washington Report, Vol. 11 No.7, April 12, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.7, April 12, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.26, August 23, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.26, August 23, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.1, March 1, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.1, March 1, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.2, March 8, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.2, March 8, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.4, March 22, 1982, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.4, March 22, 1982, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.