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- Accounting -- Law and Legislation -- Periodicals (52)
- Accounting firms -- Management (12)
- Accounting -- Periodicals; Tax planning -- Periodicals (9)
- American Institute of Certified Public Accountants (6)
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- Etc (3)
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- Academic -- Abstracts (2)
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- Bank investments -- United States -- Accounting; Banks and banking -- United States -- Finance -- Accounting (2)
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- S. Paul (Samuel Paul) 1910-; Garner (2)
- Taxation -- Law and legislation -- United States (2)
- 1899-1983; International Congress of Accounting Historians (4th : 1984: Pisa (1)
- 1910-1983 -- Portraits (1)
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- Newsletters (79)
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- Exposure Drafts, Comment Letters, and Statements of Position (12)
- Industry Guides (AAGs), Risk Alerts, and Checklists (8)
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- Association Sections, Divisions, Boards, Teams (6)
- AICPA Annual Reports (5)
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Articles 91 - 120 of 231
Full-Text Articles in Taxation
Washington Report, Vol. 12 No.17, June 20, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.17, June 20, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Announcements [1983, Vol. 10, No. 1], Academy Of Accounting Historians
Announcements [1983, Vol. 10, No. 1], 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, April 1983, Accounting and Business Research, autumn 1982, and Accounting and Finance, Nov. 1982. Also included are the Hourglass Award announcement and Application for membership.
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index. Thirty-First Supplement, January-December 1982, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants
Accountants' Index
No abstract provided.
Accounting Trends And Techniques, 37th Annual Survey, 1983 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 37th Annual Survey, 1983 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Washington Report, Vol. 11 No.46, January 10, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.46, January 10, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.10, May 2, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.10, May 2, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.24, August 8, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.24, August 8, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 83-2 (February, 1983), American Institute Of Certified Public Accountants
What's Going On, Edition 83-2 (February, 1983), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Doing Business In The People's Republic Of China, Deloitte, Haskins & Sells
Doing Business In The People's Republic Of China, Deloitte, Haskins & Sells
Deloitte, Haskins and Sells Publications
No abstract provided.
Accountant-Historians Of The Incas, John A. Yeakel
Accountant-Historians Of The Incas, John A. Yeakel
Accounting Historians Journal
The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the early chroniclers of Peru reveal that quipu specialists were more than accountants. Quipucamayocs were also the historians of the Incas.
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Business Goodwill: Conceptual Clarification Via Accounting, Legal And Etymological Perspectives, John K. Courtis
Accounting Historians Journal
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of business goodwill via early writers on accounting, legal opinion and etymology. These three perspectives, together with a chronology of 91 selective definitions, reveal the shift in thinking over the past century. Goodwill, from being thought of as a set of inducements which attract persistent patronage, has become submerged by methods of valuation based upon superior earning power concepts and by the accounting notion of a residuum.
Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt
Historical Perspective On The Auditor's Role: The Early Experience Of The American Railroads, James L. Boockholdt
Accounting Historians Journal
The paper explores the origins of the auditing profession in the United States. It is suggested that the development of the audit function in this country can be traced to reporting by internal and shareholder auditors in the American railroads during the middle of the nineteenth century. Evidence is presented that a recognition of the need for audit independence existed, and that the provision of advisory services and reports on internal control by American auditors have been an inherent part of the auditor's role from that time.
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Doctoral Research [1983, Vol. 10, No. 2], Maureen Helena Berry
Accounting Historians Journal
Dissertations abstracted are: An Investigation of the Wealth Impacts of the 1933 and 1934 Securities Acts' Financial Disclosure Requirements by Chee Woo Chow; The Foreign Corrupt Practices Act of 1977: An Inquiry into the Accounting Provisions of the Act Including a Study of Explicit Responses by Corporations by Kenneth Lester Johnson; An Empirical Investigation of Trade or Business Attributes of Quasi-Business Ventures Under the Internal Revenue Code by Samuel Lafayette Lett; The Impact of Taxation on Accounting by Amram Aharoni; An Investigation into the Taxation of Undistributed Income Sections 951 Through 964 of the Internal Revenue Code: The Controlled Corporation …
Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster
Book Reviews [1983, Vol. 10, No. 1], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by John B. Sperry; J. R. Edwards, Company Legislation and Changing Patterns of Disclosure in British Company Accounts 1900-1940 Reviewed by Michael J. Mepham; Estabon Hernandez Esteve, Enrique Fernandez Pena, Jose MiguelPrado Caballero, and Francisco Esteo Sanchez, Issues in Accountability #7: Spanish Accounting-Past and Present Reviewed by Gary John Previts; Hugh P. Hughes, Goodwill in Accounting: A History of the Issues and Problems Reviewed by …
Vedic Partnership Rules, N. Choudhury
Vedic Partnership Rules, N. Choudhury
Accounting Historians Journal
The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of the concern of the writers with partnership economics and equity--concepts which form an important part of present day partnership law.
Early Debate On Financial And Physical Capital, T. A. Lee
Early Debate On Financial And Physical Capital, T. A. Lee
Accounting Historians Journal
This paper evidences the contribution of leading writers in the early 1900s to the vexed problems associated with capital maintenance and periodic income determination. It reveals that the issues which were then being discussed (such as the treatment of holding gains) remain as unresolved problems for today's accountancy practitioners.
Bureau For Placements, Elliott L. Slocum, Alfred Robert Roberts
Bureau For Placements, Elliott L. Slocum, Alfred Robert Roberts
Accounting Historians Journal
The Bureau for Placements sought to encourage qualified college graduates to choose public accounting as a career, to place them with public accounting firms, and to remove the problem of seasonal employment. During its six years of operations, the Bureau published and distributed to college students thousands of copies of the first Institute pamphlet on careers in public accounting, and it placed 250 college graduates with public accounting firms. As a result, the Bureau started, or at least accelerated, the trend by public accounting firms toward the hiring of college graduates.
Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry
Doctoral Research [1983, Vol. 10, No.1], Maureen Helena Berry
Accounting Historians Journal
Dissertation abstracted are: Technology and Organization: Steel Rail Innovation and Railroad Survivorship in the American Manufacturing Region, 1860-1890 by David Paul Marple; The State and the Beginnings of the Railroad Grandes Lignes Network in France, 1820-1842 by John Robert Fleckles; The Natural Rubber Economy of Thailand by Prachaya Jumpasut; An Economic Analysis of Thailand's Rice Trade by Sorrayuth Meenaphant; Capital Imports in Economic Development: The Korean Case by Chang Min Shin; Industry Structure and Degree of Foreign Ownership: A Case Study of Foreign Direct Investment in Korea by Young Yoo; Ecuador's National Development: Government Finances and the Search for Public …
Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen
Use Of Knotted String Accounting Records In Old Hawaii And Ancient China, Lyle Elmer Jacobsen
Accounting Historians Journal
The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies concentrating on the quipu as an accounting device rather than as an element in the evolution of the writing process might provide valuable contributions to the solution of the mystery surrounding this artifact. Insight into the development of mankind in the Pacific may be gained by understanding the use of the quipu in the East and West, and in Hawaii-- "meeting place" of …
Accounting In The Early Years Of The East India Company, Vahe Baladouni
Accounting In The Early Years Of The East India Company, Vahe Baladouni
Accounting Historians Journal
Although the account-books of the East India Company for the period 1600-1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study provides a brief historical note on the rise of the English joint-stock company and then proceeds to examine (1) the general state of accounting affairs; (2) the functional organization of the accounting activity; and (3) the order and method of accounting in the East India Company.
Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster
Book Reviews [1983, Vol. 10, No. 2], Dale A. Buckmaster
Accounting Historians Journal
Books reviewed are: Howard F. Stettler, Editor, Auditing Looks Ahead??ceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by James D. Blum; Charles William Lamden, The Securities and Exchange Commission: A Case Study in the Use of Accounting as an Instrument of Public Policy Reviewed by Martha K. Farmer; David A. R. Forrester, Issues in Accountability No. 4: Legislation in Process, The Belgian Accounting Revolution and its Preparation Reviewed by Chris J. L. Fefebvre; Arundel Cotter, Fool's Profits Reviewed by Dale Buckmaster
Washington Report, Vol. 11 No.45, January 3, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.45, January 3, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.48, January 24, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.48, January 24, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.49, January 31, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.49, January 31, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.50, February 7, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.50, February 7, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 11 No.52, February 21, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 11 No.52, February 21, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.1, February 28, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.1, February 28, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.12, May12, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.12, May12, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.13, May 23, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.13, May 23, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 12 No.14, May 30, 1983, American Institute Of Certified Public Accountants.
Washington Report, Vol. 12 No.14, May 30, 1983, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.