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1996

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Institution
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Articles 31 - 60 of 237

Full-Text Articles in Taxation

Cpa Client Bulletin, July 1996, American Institute Of Certified Public Accountants (Aicpa) Jul 1996

Cpa Client Bulletin, July 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Tax Letter, July/August/September 1996, American Institute Of Certified Public Accountants (Aicpa) Jul 1996

Cpa Client Tax Letter, July/August/September 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 11, Number 2, June-July 1996, American Institute Of Certified Public Accountants (Aicpa) Jun 1996

Planner, Volume 11, Number 2, June-July 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 20 No. 6, June 1996, American Institute Of Certified Public Accountants (Aicpa) Jun 1996

Practicing Cpa, Vol. 20 No. 6, June 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, June 1996, American Institute Of Certified Public Accountants (Aicpa) Jun 1996

Cpa Client Bulletin, June 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 20 No. 5, May 1996, American Institute Of Certified Public Accountants (Aicpa) May 1996

Practicing Cpa, Vol. 20 No. 5, May 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, May 1996, American Institute Of Certified Public Accountants (Aicpa) May 1996

Cpa Client Bulletin, May 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee May 1996

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Practicing Cpa, Vol. 20 No. 4, April 1996, American Institute Of Certified Public Accountants (Aicpa) Apr 1996

Practicing Cpa, Vol. 20 No. 4, April 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Schedule Of Academy Functions [1996, Vol. 19, No. 1], Academy Of Accounting Historians Apr 1996

Schedule Of Academy Functions [1996, Vol. 19, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Comments On Development Of Accountancy In Japan And The Jicpa: Now Forty-Seven Years Old, Yoshiro Kimizuka Apr 1996

Comments On Development Of Accountancy In Japan And The Jicpa: Now Forty-Seven Years Old, Yoshiro Kimizuka

Accounting Historians Notebook

Independent accountancy, as a business, was not prevalent in Japan during the first half of the Twentieth Century. Bunjiro Otsubo opened his business in 1890 as the first Independent Accountant (IA). Bankruptcy of a large sugar-manufacturing company in 1909 suggested some need and movement to create an authoritative IA business. However, less than twenty IAs were in practice by 1921. Giant family trusts or "zaibatzu" dominated the Japanese economy until 1945, and disclosure of their financial statements was not generally considered necessary.


Talk About Members; Esteve Attends Italian Accounting History Congress; Chatfield And Vangermeersch Complete Book; Carnegie And Wolnizer Publish Tribute To Robert William Gibson; Vangermeersch Completes Providence Chapter History, Academy Of Accounting Historians Apr 1996

Talk About Members; Esteve Attends Italian Accounting History Congress; Chatfield And Vangermeersch Complete Book; Carnegie And Wolnizer Publish Tribute To Robert William Gibson; Vangermeersch Completes Providence Chapter History, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Thomas J. Burns, 1923-1996; Professor Of Accounting, Emeritus, The Ohio State University, Daniel L. Jensen Apr 1996

Thomas J. Burns, 1923-1996; Professor Of Accounting, Emeritus, The Ohio State University, Daniel L. Jensen

Accounting Historians Notebook

Tom Burns, former president of the Academy of Accounting Historians and former national president of Beta Alpha Psi, died on January 10, 1996, in Columbus, Ohio, following a brief illness. He retired from Ohio State University as Deloitte & Touche Professor of Accounting in 1994. Despite the limitations imposed by severe arthritis, he continued to come to his office twice each week to talk with students and colleagues and to work on matters related to Beta Alpha Psi and The Accounting Hall of Fame.


Footnotes...The Following Short Articles And Items Are Submitted For Your Interest By The Respective Authors; Office Technology; Comments On A Past Article; From The Dusty Notes And An Unknown Source; What Is History?, Michael M. Grayson, Terry K. Sheldahl, Alfred Robert Roberts, Laurence Binyon Apr 1996

Footnotes...The Following Short Articles And Items Are Submitted For Your Interest By The Respective Authors; Office Technology; Comments On A Past Article; From The Dusty Notes And An Unknown Source; What Is History?, Michael M. Grayson, Terry K. Sheldahl, Alfred Robert Roberts, Laurence Binyon

Accounting Historians Notebook

No abstract provided.


History In Print [1996, Vol. 19, No. 1], Academy Of Accounting Historians Apr 1996

History In Print [1996, Vol. 19, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Historians Notebook, 1996, Vol. 19, No. 1 (Spring) [Whole Issue] Apr 1996

Accounting Historians Notebook, 1996, Vol. 19, No. 1 (Spring) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


7th World Congress Of Accounting Historians, Queen's University, Ontario, Canada, August 11-13, 1996, Academy Of Accounting Historians Apr 1996

7th World Congress Of Accounting Historians, Queen's University, Ontario, Canada, August 11-13, 1996, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Bulletin, April 1996, American Institute Of Certified Public Accountants (Aicpa) Apr 1996

Cpa Client Bulletin, April 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Search For Lena E. Mendelsohn, Elliott L. Slocum, Richard G. J. Vangermeersch Apr 1996

Search For Lena E. Mendelsohn, Elliott L. Slocum, Richard G. J. Vangermeersch

Accounting Historians Notebook

During much of the Twentieth Century, public accounting was considered to be a man's profession. Few women had the fortitude or opportunity to challenge the system which generally discriminated against their practice of public accounting. Several papers have identified women pioneers in accountancy and others have documented the difficulties women faced in becoming Certified Public Accountants (CPA) and practicing professionally. Most of these papers have said a little or nothing of Lena E. Mendelsohn, although she is referred to by Meyers and Koval (1994) as ...a woman pioneer in the professional accounting field,...a well-known CPA in Boston. (p. 29) Other …


News From The Comision De Historia De La Contabilidad, Academy Of Accounting Historians Apr 1996

News From The Comision De Historia De La Contabilidad, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Gambino Publications Received At The Ahrc, Academy Of Accounting Historians Apr 1996

Gambino Publications Received At The Ahrc, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Message From The President [1996, Vol. 19, No. 1], Doris M. Cook Apr 1996

Message From The President [1996, Vol. 19, No. 1], Doris M. Cook

Accounting Historians Notebook

No abstract provided.


Academy Of Accounting Historians Minutes -- Meeting Of Trustees, Officers, And Key Members; Grand Hyatt Hotel -- New York City, Saturday, April 20, 1996; Meeting Of Trustees, Officers, And Key Members; Grand Hyatt Hotel -- New York City, Saturday, April 20, 1996, Doris M. Cook Apr 1996

Academy Of Accounting Historians Minutes -- Meeting Of Trustees, Officers, And Key Members; Grand Hyatt Hotel -- New York City, Saturday, April 20, 1996; Meeting Of Trustees, Officers, And Key Members; Grand Hyatt Hotel -- New York City, Saturday, April 20, 1996, Doris M. Cook

Accounting Historians Notebook

No abstract provided.


History Papers And Panels At Regional Meetings Of Aaa, Academy Of Accounting Historians Apr 1996

History Papers And Panels At Regional Meetings Of Aaa, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Cpa Client Tax Letter, April/May/June 1996, American Institute Of Certified Public Accountants (Aicpa) Apr 1996

Cpa Client Tax Letter, April/May/June 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 11, Number 1, April-May 1996, American Institute Of Certified Public Accountants (Aicpa) Apr 1996

Planner, Volume 11, Number 1, April-May 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


The Marginal Cost Of Funds With Nonseparable Public Spending, Shaghil Ahmed, Dean D. Croushore Apr 1996

The Marginal Cost Of Funds With Nonseparable Public Spending, Shaghil Ahmed, Dean D. Croushore

Economics Faculty Publications

This article provides new calculations of the welfare effects of fiscal changes when the publicly provided good is nonseparable in utility and production so that it affects economic agents' marginal decisions. The authors' results show that these nonseparabilities significantly alter the marginal cost of funds (MCF) that previous studies have calculated. The authors also report estimates of the nonseparable marginal benefits (NSMB) associated with aggregate government purchases. The net marginal cost offunds (NMCF ), which is equal to MCF - NSMB, is in general positive over a wide range of parameter values that encompass empirically relevant specifications. Thus the nonseparable …


Cpa Client Bulletin, March 1996, American Institute Of Certified Public Accountants (Aicpa) Mar 1996

Cpa Client Bulletin, March 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 10, Number 5 & 6, December-March 1996, American Institute Of Certified Public Accountants (Aicpa) Mar 1996

Planner, Volume 10, Number 5 & 6, December-March 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 20 No. 3, March 1996, American Institute Of Certified Public Accountants (Aicpa) Mar 1996

Practicing Cpa, Vol. 20 No. 3, March 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.