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- Accounting -- Law and Legislation -- Periodicals (50)
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Articles 61 - 90 of 270
Full-Text Articles in Taxation
Accounting For Inflation: Henry Sweeney And The German Gold-Mark Model, Oliver Finley Graves
Accounting For Inflation: Henry Sweeney And The German Gold-Mark Model, Oliver Finley Graves
Accounting Historians Journal
In his book Stabilized Accounting of 1936, Henry Sweeney differentiated his indexation model for accounting for inflation from the French and German inflation-accounting models of the 1920s by describing the European methods as "usually quite content to stabilize the paper-money book figures on the basis of merely some gold money." Sweeney's composite characterization of the European thought, however, generalizes broadly and proves technically inexact when applied to the Germans. This study offers an account of the German gold-mark model of accounting for inflation as contained in the works of Walter Mahlberg and Eugen Schmalenbach.
Washington Report, Vol. 16 No.4, March 23, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.4, March 23, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
In Our Opinion… , Vol. 3 No. 3, July, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 3 No. 3, July, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino
Reviews [1987, Vol. 14, No. 1], Barbara Dubis Merino
Accounting Historians Journal
Books reviewed are: LaCapra, Dominick.: History Criticism. and Porter, Dale L. The Emergence of the Past: A Theory of Historical Explanation. Reviewed By Barbara D. Merino; Yamey, B. S., Edey, H. C. and Thomson, H. W. Accounting in England and Scotland 1543-1800 Reviewed by Patti A. Mills; Carey, John L., Professional Ethics of Public Accounting Reviewed by Robert Bricker
Dark Ages Of Cost Accounting: The Role Of Miscues In The Literature, George J. Staubus
Dark Ages Of Cost Accounting: The Role Of Miscues In The Literature, George J. Staubus
Accounting Historians Journal
The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and unrelated to relevant concepts in other areas of economics, and several critical issues remain unresolved. Part of the blame for this state is laid at the door of those writers and interpreters of several key pieces of literature, or sets of writings on specific topics. The works involved in the "miscues" are J. M. Clark's emphasis on different costs for different purposes …
What's Going On, Edition 87-1 (January, 1987), American Institute Of Certified Public Accountants
What's Going On, Edition 87-1 (January, 1987), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1987, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1987, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Rental Of Principal Residence Pending Sale: Has Bolaris Set A New Precedent?, Paula B. Thomas, Zoel W. Daughtrey
Rental Of Principal Residence Pending Sale: Has Bolaris Set A New Precedent?, Paula B. Thomas, Zoel W. Daughtrey
Woman C.P.A.
No abstract provided.
Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch
Diagram Of The Cost System Of Hans Renold Ltd. -- A Blueprint For Accounting For Robots, Richard G.J. Vangermeersch
Accounting Historians Journal
Knowledge of accounting history can be a great aid in solving accounting problems of today and tomorrow. One example of this is the use of a cost diagram of Church and Renold and the writings of Church to solve the problem of accounting for robots.
Municipal Accounting Reform C. 1900: Ohio's Progressive Accountants, Richard K. Fleischman, R. Penny Marquette
Municipal Accounting Reform C. 1900: Ohio's Progressive Accountants, Richard K. Fleischman, R. Penny Marquette
Accounting Historians Journal
Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is particularly suited to an investigation of the contribution made by accountants. Ohio was the first state to require uniform municipal accounting and one of the first to inaugurate budgeting. Municipal research bureaus in major Ohio cities were among the most dynamic in the nation, inspiring important steps forward in cost accounting, budgeting, and the installation of accounting systems. Progressive municipal administrations came to depend …
Introduction To A Special Centennial Section Spring 1987, Gary John Previts
Introduction To A Special Centennial Section Spring 1987, Gary John Previts
Accounting Historians Journal
The American Institute of CPAs (AICPA) celebrates its 100th Anniversary in New York City in September. Professors Edwards and Coffman have each prepared a special synoptic essay on these materials for the benefit of the academic history community represented by the Academy.
1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony
1986 Accounting Hall Of Fame Induction: Robert N. Anthony, Thomas Burns Jr., Robert Newton Anthony
Accounting Historians Journal
Citation Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University). Response by Robert Newton Anthony.
Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians
Announcement [1987, Vol. 14, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: table of contents for Abacus March 1987, Accounting and Business Research autumn 1986, Accounting and Finance Nov. 1986, Accounting Review Jan. 1987, Contemporary Accounting Reseach spring 1987, and Journal of Accounting Education spring 1987.
Capital Maintenance: A Neglected Notion, Oscar S. Gellein
Capital Maintenance: A Neglected Notion, Oscar S. Gellein
Accounting Historians Journal
This paper traces in descriptive fashion some of the developments of thought about capital maintenance during this century. The adverse consequences of neglecting the subject are mentioned after a basic review of the concepts. Contrasts among the theories from the United Kingdom and Ireland, Canada, Australia and other countries are also made.
1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese
1987 Accounting All Of Fame Induction: Philip Leroy Defliese, Thomas Junior Burns, Philip L. Defliese
Accounting Historians Journal
Philip Leroy Defliese, Honoree; CITATION Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University)
American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon
American Association Of Public Accountants (1908), Thomas Cullen Roberts, James G. Cannon
Accounting Historians Journal
As published on pp. 116-124, Twenty-First Anniversary Year-Book, (1908) of the American Association of Public Accountants (AAPA), forerunner of the American Institute of CPAs, these two addresses were presented at the AAPA annual banquet on October 22, 1908 by Thos. Cullen Roberts, Secretary of the Association and by James G. Cannon.
Commentary On Cpas In 1908, Harry T. Magill
Commentary On Cpas In 1908, Harry T. Magill
Accounting Historians Journal
The editors of the Journal have chosen in this issue to reprint the comments of two distinguished speakers, Thomas Cullen Roberts and James G. Cannon, on the occasion of the annual meeting of The American Association of Public Accountants at the time of that organizations coming of age : its 21st birthday in 1908. The Association, of course, was a predecessor of the American Institute of Certified Public Accountants.
Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians
Announcement [1987, Vol. 14, No. 2]; Academy Of Accounting Historians 1988 Accounting History Manuscript Award, Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Academy of Accounting Historians 1988 accounting history manuscript award, the Hourglass Award announcement, table of contents for Accounting and Business Research summer 1987, The Accounting Review, July 1987, Accounting and Finance May 1987, Journal of Accounting Education Fall 1987.
Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue]
Accounting Historians Journal, 1987, Vol. 14, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
In Our Opinion… , Vol. 3 No. 1, January, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 3 No. 1, January, 1987, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1987), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 51 (1987), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Washington Report, Vol. 15 No.50, February 23, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.50, February 23, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.31, October 5, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.31, October 5, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.23, August 3, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.23, August 3, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.42, December 21, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.42, December 21, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.38, November 23, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.38, November 23, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 1: A-L, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index. Thirty-Fifth Supplement, January-December 1986, Volume 2: M-Z, Linda C. Pierce, American Institute Of Certified Public Accountants (Aicpa)
Accountants' Index
No abstract provided.
Washington Report, Vol. 16 No.5, March 30, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.5, March 30, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
What's Going On, Edition 87-4 (May/June, 1987), American Institute Of Certified Public Accountants
What's Going On, Edition 87-4 (May/June, 1987), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.