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Articles 61 - 90 of 275
Full-Text Articles in Taxation
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Pennsylvania Railroad Archives Opened, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook, 1989, Vol. 12, No. 1 (Spring) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Practicing Cpa, Vol. 13 No. 3, March 1989, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 13 No. 3, March 1989, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, March 1989, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, March 1989, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Message From The President [1989, Vol. 12, No. 1], Eugene H. Flegm
Message From The President [1989, Vol. 12, No. 1], Eugene H. Flegm
Accounting Historians Notebook
No abstract provided.
History In Print [1989, Vol. 12, No. 1], Academy Of Accounting Historians
History In Print [1989, Vol. 12, No. 1], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Kistler Named Educator Of The Year By Massachusetts Society Of Cpas, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Evolution Of The American Taxation Association, D. Larry Crumbley
Evolution Of The American Taxation Association, D. Larry Crumbley
Accounting Historians Notebook
Abstract of a Paper Presented at the Tax History Conference at the University of Mississippi, December 2, 1988
Income And Transfer Tax Integration: Historic Policy Links For Wealth Transfer Tax Restructuring, Edward J. Gac, Sharon K. Brougham
Income And Transfer Tax Integration: Historic Policy Links For Wealth Transfer Tax Restructuring, Edward J. Gac, Sharon K. Brougham
Accounting Historians Notebook
The proposals listed herein are an outgrowth of recent study by this author and Ms. Sharon K. Brougham, M.T., C.P. A., who is a doctoral accounting student at the University of Colorado at Boulder. The scope of this article does not allow for full elaboration so only key highlights of the study are listed. The overall intent is to update prior discussions on estate-income tax unification and to foster further debate as to the efficacy of retaining the present dual-track system of taxation on individuals. It is not, however, intended to be the finite blueprint of tax reform. The full …
Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff
Some Observations On The Extent Of Bank Audits In America: 1800-1863, Paul Frishkoff
Accounting Historians Notebook
The study described here investigates the extent to which something resembling auditing may have existed or may even have been required by state law. (Most banks which existed had some sort of state or territorial charter before 1863, prior to the creation of a federal central banking system.)
Irs Uses History In Its Advertising, Academy Of Accounting Historians
Irs Uses History In Its Advertising, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Cpa Client Bulletin, February 1989, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, February 1989, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 13 No. 2, February 1989, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 13 No. 2, February 1989, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians
Announcement [1989, Vol. 16, No. 1]; Contents Of Research Journals [1989, Vol. 16, No. 1], Academy Of Accounting Historians
Accounting Historians Journal
Announcements include table of contents for Abacus March 1989, Accounting and Business Research winter 1988, Journal of Accounting Education spring 1989, Accounting and Finance May 1989, The Accounting Review Jan. 1989, Contemporary Accounting Research fall 1988
Washington Report, Vol. 18 No.5, April 3, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.5, April 3, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.1, March 6, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.1, March 6, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.15, June 12, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.15, June 12, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 18 No.8, April 24, 1989, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.8, April 24, 1989, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board
Special Reports; Statement On Auditing Standards, 062, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2 through 10) b. Specified elements, accounts, or items of a financial statement (paragraphs 11 through 18) c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 19 through 21) d. Financial presentations to comply with contractual agreements or regulatory provisions (paragraphs 22 through 30) e. Financial information presented in prescribed forms or schedules that require a prescribed form of …
Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 62 (1989), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Canada's Accounting Elite: 1880-1930, Alan John Richardson
Canada's Accounting Elite: 1880-1930, Alan John Richardson
Accounting Historians Journal
This paper provides an analysis of elite accounting practitioners during the formative years of the Canadian accounting profession (1880-1930). The social characteristics of this group in comparison with the Canadian population and the links between the accounting elite and other elite groups in society are used to evaluate the extent to which the profession achieved democratic ideals of access and social mobility for all members of society. The operation of the accounting profession as a democratic institution is argued to be an important aspect of the profession's claim to serve the public interest.
Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne
Standardization Of Mine Accounting, Glenn Vent, Ronald A. Milne
Accounting Historians Journal
His paper presents the history of the international efforts to standardize mine accounting between 1895 and 1915. Extractive industries, such as mining and oil and gas, posed especially difficult problems for the accounting profession. In 1895 there was almost no literature to help in the resolution of these problems. During this following interval the issues of mine accounting were thoroughly discussed and limited standardization was achieved in some regions. Near the end of this period the Institution of Mining and Metallurgy unanimously adopted a set of accounting standards for the mining industry.
Accounting Revolutions In Japan, Kyojiro Someya
Accounting Revolutions In Japan, Kyojiro Someya
Accounting Historians Journal
Japan's rise from a feudalistic economy to a position as a leading industrial power is a result, in part, of two revolutionary changes in its accounting structure. The first change came during the latter part of the nineteenth century as part of the Meiji Government's program of modernization. Various political, economic, and cultural institutions were adopted from the West, among them the double-entry method of bookkeeping; this method gradually replaced very unsatisfactory traditional methods. The second change came after World War II, when the Allied Command set as its objective the destruction of the Zaibatsu-dominated industrial structure and its replacement …
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Life Of Bartolome Salvador De Solorzano: Some Further Evidence, Esteban Hernandez-Esteve
Accounting Historians Journal
Until very recently almost nothing was known about the life of Bartolome Salvador de Solorzano, the author of the first Spanish treatise on double-entry bookkeeping. This paper presents the results of further research on this subject and complements the findings presented in a previous paper by Hernandez Esteve. A more complete picture of the life of Bartolome Salvador de Solorzano can now be drawn.On the whole there is now evidence regarding aspects such as birth, baptism, parents, godparents, relatives, profession, business, residence, condition, travels, partners, death, etc. Some details on the publication and distribution of his book also are known.
Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke
Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke
Accounting Historians Journal
Graves [1987] very competent and well-documented descriptions of Mahlberg's and Schmalenbach's Goldmarkbilanz techniques should raise no objections on technical grounds. He ably captures and amplifies the mechanical aspects of these major Betriebswirtschaftslehre proposals. However, the linking of Sweeney with these Goldmarkbilanz proposals in the title and in the first few and then in the final pages of the article, is cause for concern. By only considering links with the Goldmarkbilanz techniques, Graves does less than reasonable justice to Sweeney's development of the case for Stabilized Accounting. By not considering the other major stabilization proponent, Fritz Schmidt, albeit a proponent of …
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
H.K. Hathaway On Product Costing: Relevant Issues Of Contemporary Concern, Robert Alan Seay, Roger C. Schoenfeldt
Accounting Historians Journal
This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H. Thomas Johnson, and Robert S. Kaplan. Some of Hathaway's product costing methods are improvements over those advanced by Church. Furthermore, Hathaway's proposals are relevant to contemporary management accounting thought and practice.
Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing
Kuhnian Interpretation Of The Historical Evolution Of Accounting, Barry E. Cushing
Accounting Historians Journal
Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the normal science of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary crises that precede scientific revolutions is compared to developments in the accounting discipline over the past 25 years. This …
Early Accounting: The Tally And Checkerboard, William T. Baxter
Early Accounting: The Tally And Checkerboard, William T. Baxter
Accounting Historians Journal
How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent numbers; different number units could be shown by notches of different sizes. The two parties to a deal could get a fraud-proof record by splitting the tally into matching "foil" and "stock" (hence our "stock market"). Counting was done by moving counters onto and off a surface ruled like a chess-board. These devices were central to medieval …
Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker
Medieval Traders As International Change Agents: A Comparison With Twentieth Century International Accounting Firms, Larry M. Parker
Accounting Historians Journal
The International Accounting Standards Committee's (IASC) exposure draft on "Comparability of Financial Statements" has increased the awareness of the need for international changes in accounting standards. Since the IASC cannot mandate these changes, the accounting community needs to learn how to communicate, adopt and implement changes. This paper discusses an important aspect of the change process, the change agent. The first part of the paper presents an historical example of an important group of international change agents, the Jewish traders of the Middle Ages and early Renaissance. Parallels are then drawn between the Medieval Jewish traders and modern international accounting …
Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed
Historical Analysis Of Depreciation Accounting -- The United States Steel Experience, Sarah Auman Reed
Accounting Historians Journal
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with standardized historical cost figures and replacement cost estimates. The findings suggest that replacement cost depreciation would have provided more information about U.S. Steel's ability to maintain its productive capacity than historical cost depreciation did. Thus, this analysis provides an illustration of one of the primary arguments for replacement cost accounting.