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1987

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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 Jan 1987

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. Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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) Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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 Jan 1987

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] Jan 1987

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 Jan 1987

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) Jan 1987

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. Jan 1987

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. Jan 1987

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. Jan 1987

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. Jan 1987

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. Jan 1987

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) Jan 1987

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) Jan 1987

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. Jan 1987

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 Jan 1987

What's Going On, Edition 87-4 (May/June, 1987), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.