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1990

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Institution
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Articles 31 - 60 of 305

Full-Text Articles in Taxation

Practicing Cpa, Vol. 14 No. 9, September 1990, American Institute Of Certified Public Accountants (Aicpa) Sep 1990

Practicing Cpa, Vol. 14 No. 9, September 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, August 1990, American Institute Of Certified Public Accountants (Aicpa) Aug 1990

Cpa Client Bulletin, August 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 8, August 1990, American Institute Of Certified Public Accountants (Aicpa) Aug 1990

Practicing Cpa, Vol. 14 No. 8, August 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 5, Number 3, August/September 1990, American Institute Of Certified Public Accountants (Aicpa) Aug 1990

Planner, Volume 5, Number 3, August/September 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 1990, American Institute Of Certified Public Accountants (Aicpa) Jul 1990

Cpa Client Tax Letter, July/August/September 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Horse Activity Question: For Fun Or For Profit?, Daryl V. Burckel, Zoel W. Daughtrey, Radie Bunn Jul 1990

Horse Activity Question: For Fun Or For Profit?, Daryl V. Burckel, Zoel W. Daughtrey, Radie Bunn

Woman C.P.A.

No abstract provided.


Cpa Client Bulletin, July 1990, American Institute Of Certified Public Accountants (Aicpa) Jul 1990

Cpa Client Bulletin, July 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 7, July 1990, American Institute Of Certified Public Accountants (Aicpa) Jul 1990

Practicing Cpa, Vol. 14 No. 7, July 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Tax Division Newsletter, Volume 6, Number 3, June/July 1990, American Institute Of Certified Public Accountants. Tax Division Jun 1990

Tax Division Newsletter, Volume 6, Number 3, June/July 1990, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


Cpa Client Bulletin, June 1990, American Institute Of Certified Public Accountants (Aicpa) Jun 1990

Cpa Client Bulletin, June 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 6, June 1990, American Institute Of Certified Public Accountants (Aicpa) Jun 1990

Practicing Cpa, Vol. 14 No. 6, June 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 5, Number 2, June/July 1990, American Institute Of Certified Public Accountants (Aicpa) Jun 1990

Planner, Volume 5, Number 2, June/July 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, May 1990, American Institute Of Certified Public Accountants (Aicpa) May 1990

Cpa Client Bulletin, May 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 5, May 1990, American Institute Of Certified Public Accountants (Aicpa) May 1990

Practicing Cpa, Vol. 14 No. 5, May 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, April/May/June 1990, American Institute Of Certified Public Accountants (Aicpa) Apr 1990

Cpa Client Tax Letter, April/May/June 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 4, April 1990, American Institute Of Certified Public Accountants (Aicpa) Apr 1990

Practicing Cpa, Vol. 14 No. 4, April 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 5, Number 1, April/May 1990, American Institute Of Certified Public Accountants (Aicpa) Apr 1990

Planner, Volume 5, Number 1, April/May 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


When Would The Intellectual Background Make A Difference? Or Professors Have Been Important For A Long Time, But What Kind Of Professors?, John W. Durham Mar 1990

When Would The Intellectual Background Make A Difference? Or Professors Have Been Important For A Long Time, But What Kind Of Professors?, John W. Durham

Accounting Historians Notebook

Medieval accounting history affords a fertile ground for studying the impact of the intellectual background on the development of accounting itself. In such a study, four hypotheses can be proposed: that the intellectual background affects accounting only when it reaches out towards accounting practice; that this outreach occurs only when intellectuals have direct, personal contact with accounting practice; that developments in law, philosophy, and related humanities are important; and that developments in mathematics are not important.


Cpa Client Bulletin, March 1990, American Institute Of Certified Public Accountants (Aicpa) Mar 1990

Cpa Client Bulletin, March 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians Mar 1990

Evidence Of Increasing Internationalization Of Accounting Education And Practice, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians cosponsored a history session at the Center for International Education and Research at the University of Illinois on March 29-31, 1990. Three classifications of accounting history papers were presented.


Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee Mar 1990

Suggestion For The Accounting Classroom, Academy Of Accounting Historians. Education Committee

Accounting Historians Notebook

The charter of the 1990 Education Committee is to get history into the accounting classroom. To do that, we need YOUR help! Our thoughts run as follows. Few professors have the luxury of spending a semester, or even an entire session, teaching history. On the other hand, most of us would not be averse to lightening our classrooms and enlightening our students with historical anecdotes. The problem is that many of us lack the anecdotes themselves : and the teaching materials on which to hang these stories.


History In Print [1990, Vol. 13, No. 1], Academy Of Accounting Historians Mar 1990

History In Print [1990, Vol. 13, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Report Of The International Research Task Force, Sarah Auman Reed Mar 1990

Report Of The International Research Task Force, Sarah Auman Reed

Accounting Historians Notebook

No abstract provided.


Accounting History Lessons From The Comer School, George N. Comer Mar 1990

Accounting History Lessons From The Comer School, George N. Comer

Accounting Historians Notebook

No abstract provided.


Influence Of Firm Size, Strategy, And Structure On The Development Of Accounting, 1776-1989, George J. Staubus Mar 1990

Influence Of Firm Size, Strategy, And Structure On The Development Of Accounting, 1776-1989, George J. Staubus

Accounting Historians Notebook

This paper is a portion of a line of research based on the premise that one's ability to understand and explain the existence of a particular firm's accounting practices, or of typical firm accounting practices, is enhanced by an understanding of the economics of the firm. Both firms and accounting have existed for a long time, having developed together over many centuries. The focus in this paper is on developments in firm size, in firm strategy regarding vertical integration and diversification, and in form of organization as influences on the development of accounting.


British Entrepreneurs And Industrial Revolution Cost Management: A Study Of Innovation, Richard K. Fleischman, Lee D. Parker Mar 1990

British Entrepreneurs And Industrial Revolution Cost Management: A Study Of Innovation, Richard K. Fleischman, Lee D. Parker

Accounting Historians Notebook

Traditional accounting histories date the advent of sophisticated cost accounting from the mid-1880's and credit American innovators of Frederick Taylor's scientific management movement with conceiving the new practices. However, it is counterintuitive to think the entrepreneurs of the British Industrial Revolution would not have developed costing techniques, given their significant methodological advances in other economic areas, such as technology, capital accumulation, and marketing structure development. This paper reports the findings from a survey of surviving business records from twenty-five large industrial firms during the 1760-1850 period, concentrated in the dominant textile and iron industries. Substantial evidence of mature cost management …


Women In Accounting In Great Britain And In The United States -- Some Historical Parallels, Suzanne N. Cory Mar 1990

Women In Accounting In Great Britain And In The United States -- Some Historical Parallels, Suzanne N. Cory

Accounting Historians Notebook

The public accounting profession in the United States has its roots in Great Britain. Chartered accountants from England and Scotland came to this country to account for the capital coming into the States from the Old World [Stevens, 1981, p. 3]. Hence, a history of women in accounting in the United States would be expected to have many parallels with a history of women in accounting in Great Britain.


Natural Business Year: A Review Of Accounting Literature From 1915 Through 1988 Shows A Shift Of Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins Mar 1990

Natural Business Year: A Review Of Accounting Literature From 1915 Through 1988 Shows A Shift Of Proactive To Reactive Behavior By Accountants, Richard G.J. Vangermeersch, Mark Higgins

Accounting Historians Notebook

The Tax Reform Act of 1986 brought back the topic of the Natural Business Year in a shocking manner to accountants. The hard work of over seventy years was lost, as individuals and partnerships effectively lost the Natural Business Year alternative. This paper traces the proactive accounting development of the Natural Business Year concept to the reactive mode of the last three decades.


Accounting Historians Notebook, 1990, Vol. 13, No. 1 (Spring) [Whole Issue] Mar 1990

Accounting Historians Notebook, 1990, Vol. 13, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Tax Division Newsletter, Volume 6, Number 2 March 1990, American Institute Of Certified Public Accountants. Tax Division Mar 1990

Tax Division Newsletter, Volume 6, Number 2 March 1990, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.