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1984

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Full-Text Articles in Taxation

Cpa Client Bulletin, June 1984, American Institute Of Certified Public Accountants (Aicpa) Jun 1984

Cpa Client Bulletin, June 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 8 No. 6, June 1984, American Institute Of Certified Public Accountants (Aicpa) Jun 1984

Practicing Cpa, Vol. 8 No. 6, June 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Issues Paper: Accounting For Income Taxes Fo Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1984, May 9, American Institute Of Certified Public Accountants. Insurance Companies Committee May 1984

Issues Paper: Accounting For Income Taxes Fo Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1984, May 9, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa Client Bulletin, May 1984, American Institute Of Certified Public Accountants (Aicpa) May 1984

Cpa Client Bulletin, May 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 8 No. 5, May 1984, American Institute Of Certified Public Accountants (Aicpa) May 1984

Practicing Cpa, Vol. 8 No. 5, May 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, April 1984, American Institute Of Certified Public Accountants (Aicpa) Apr 1984

Cpa Client Bulletin, April 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, April 1985, American Institute Of Certified Public Accountants (Aicpa) Apr 1984

Cpa Client Bulletin, April 1985, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 8 No. 4, April 1984, American Institute Of Certified Public Accountants (Aicpa) Apr 1984

Practicing Cpa, Vol. 8 No. 4, April 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 8 No. 3, March 1984, American Institute Of Certified Public Accountants (Aicpa) Mar 1984

Practicing Cpa, Vol. 8 No. 3, March 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Use Of The Biographical Method For Accounting Research, Kathryn Current Buckner Mar 1984

Use Of The Biographical Method For Accounting Research, Kathryn Current Buckner

Accounting Historians Notebook

The purpose of this paper is to discuss the role of biography in accounting research. In order to determine if biographical research does, indeed, have a place in accounting research, it is necessary to understand what biographical research is. First, it will be useful to look at biographical research and its purpose. Biographical research is directed at looking into situations which already exist, and have already happened. The biographer is looking for facts.


Message From The President [1984, Vol. 7, No. 1], Edward N. Coffman Mar 1984

Message From The President [1984, Vol. 7, No. 1], Edward N. Coffman

Accounting Historians Notebook

No abstract provided.


History In Print [1984, Vol. 7, No. 1], Academy Of Accounting Historians Mar 1984

History In Print [1984, Vol. 7, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Wages Of Sin: The Financial Operations Of A Medieval Church Court, Patti A. Mills Mar 1984

Wages Of Sin: The Financial Operations Of A Medieval Church Court, Patti A. Mills

Accounting Historians Notebook

The medieval Church employed law courts to administer the Roman-based canon law. Indeed, in many areas of late medieval Christendom there existed highly developed systems of canon law courts based on the diocese and its divisions. England was no exception. Within the diocese of Canterbury, for example, there were two courts, the Consistory Court, headed by the Commissary-General who exercised diocesan jurisdiction on behalf of the archbishop; and the Court of the Archdeacon, who represented the administrative subdivision below that of the diocese. This study focuses on the Canterbury Consistory and the financial aspects of its operations, particularly as they …


International Congress Anniversary, James W. Jones Mar 1984

International Congress Anniversary, James W. Jones

Accounting Historians Notebook

The Louisiana World Exposition which opened May 12, 1984, in New Orleans, and is to continue for six months brings to mind another World's Fair held eighty years ago. That one was also held in a city located on the Mississippi River: Saint Louis, Missouri, to celebrate the Louisiana Purchase of 1803.


What Constitutes A Classic In Accounting Literature?, Frank Barton Mar 1984

What Constitutes A Classic In Accounting Literature?, Frank Barton

Accounting Historians Notebook

There are those who believe that the accounting profession has gained considerable dignity and recognition during the past sixty or so years. Several accountants, including Chambers, Hatfield, Littleton, Mautz, Paton, Scott, Sterling and others, have made many contributions to accounting literature. From time to time some of them have made comments concerning the acceptance of accounting as a profession and its standing among other professions.


Loans Of Ancient Rome, Kenneth S. Most Mar 1984

Loans Of Ancient Rome, Kenneth S. Most

Accounting Historians Notebook

At the start of the Roman period, the epoch of the patrician tribes, families lived from the cultivation of the land; trade was insignificant. Loans were made for the purpose of surviving until the next harvest, which would be abundant enough to permit repayment of the loan. Thus, a loan would be made for less than one year. The creditor had power of life and death over his debtor, who, knowing that his life, or at least his liberty, was in danger, would hardly be likely to want a long-term loan.


Guide To Writing A Biographical Analysis, William D. Cooper, O. Ronald Gray, Michael Frederick Cornick Mar 1984

Guide To Writing A Biographical Analysis, William D. Cooper, O. Ronald Gray, Michael Frederick Cornick

Accounting Historians Notebook

The maturing of a profession begins with recognizing the contributions of pioneers who have laid the theoretical foundation on which the profession is based. In recent years, the accounting profession has begun documenting the contributions of accountants who have played a major role in developing generally accepted accounting principles. These writings on the contributions of noted accountants have been helpful in understanding the personal behavior of the individual accountants and the economic forces that influenced their decisions. However, methods used to analyze the individuals being researched have varied greatly and to some extent have not been as complete as might …


Cpa Client Bulletin, March 1984, American Institute Of Certified Public Accountants (Aicpa) Mar 1984

Cpa Client Bulletin, March 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Big Contest Number Four, Academy Of Accounting Historians Mar 1984

Big Contest Number Four, Academy Of Accounting Historians

Accounting Historians Notebook

The previous issue of THE NOTEBOOK included a contest wherein readers were challenged to guess the identity of a well known accountant who was pictured. This was the toughest contest held to date. In fact, only one person was able to identify the handsome young man in the photo as H. Thomas Johnson, the individual who was then president of the Academy of Accounting Historians. In fact, the picture appeared on the page facing the modern-day picture of Johnson in his role as president.


Historians Congress In Pisa, Academy Of Accounting Historians Mar 1984

Historians Congress In Pisa, Academy Of Accounting Historians

Accounting Historians Notebook

The Fourth International Congress of Accounting Historians will be held August 23-27, 1984,in Pisa, Italy. As of August 1983, registrations had been received from Asia (8), North American (42), South American (19), Europe (48), and Australia (8). The preliminary indication is that at least 32 papers will be presented.


Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue] Mar 1984

Accounting Historians Notebook, 1984, Vol. 7, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Cpa Client Bulletin, February 1984, American Institute Of Certified Public Accountants (Aicpa) Feb 1984

Cpa Client Bulletin, February 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 8 No. 2, February 1984, American Institute Of Certified Public Accountants (Aicpa) Feb 1984

Practicing Cpa, Vol. 8 No. 2, February 1984, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


From The Editor, Stephen P. Walker Jan 1984

From The Editor, Stephen P. Walker

Accounting Historians Journal

I take this opportunity to report on recent developments and thank all who continue to support AHJ. The current issue contains an Autobiographical section. Richard Vangermeersch ([email protected]) is guest editing a special section on International Congresses of Accounting to coincide with the theme of the World Congress of Accounting Historians in 2004. I am delighted to announce that the editorial board have decided that the prize for the best paper in Volume 29 be awarded to Alan J. Richardson for his article on Professional Dominance: The Relationship Between Financial Accounting and Managerial Accounting, 1926-1986.


Washington Report, Vol. 13 No.24, August 6, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.24, August 6, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.30, September 17, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.30, September 17, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.37, November 5, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.37, November 5, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


Washington Report, Vol. 13 No.40, November 26, 1984, American Institute Of Certified Public Accountants. Jan 1984

Washington Report, Vol. 13 No.40, November 26, 1984, American Institute Of Certified Public Accountants.

Newsletters

No abstract provided.


What's Going On, Edition 84-1 (January, 1984), American Institute Of Certified Public Accountants Jan 1984

What's Going On, Edition 84-1 (January, 1984), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Episodes In The Australian Tax Accounting Saga, Robert William Gibson Jan 1984

Episodes In The Australian Tax Accounting Saga, Robert William Gibson

Accounting Historians Journal

Tax effect accounting was introduced into Australia a little over a decade ago. The treatment of the tax effect of losses carried forward and the trading stock valuation adjustment introduced further complications to this new aspect of corporate accounting and reporting. This paper presents an account of the resolution of these accounting issues. It covers the role of professional bodies, companies, and regulatory authorities and the conflicts which arose among them.