Taxation Commons^™

Cpa Client Tax Letter, July/August/September 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 17, Number 2, July-August 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, July 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, June 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 26 No.4, June 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Tax Section Newsletter, May 2002, American Institute Of Certified Public Accountants. Tax Section

Newsletters

No abstract provided.

Planner, Volume 17, Number 1, May-June 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

2001 Research Conference, Lafonda Hotel, Santa Fe, New Mexico, November 15-17, 2002; 2002 Research Conference: Concurrent Session Program, Academy Of Accounting Historians

Accounting Historians Notebook

2001 Research Conference LaFonda Hotel Santa Fe, New Mexico November 15-17, 2002 The 2001 Research Conference of the Academy of Accounting Historians was held in Santa Fe, New Mexico at the historic LaFonda Hotel, the Inn at the End of the Santa Fe Trail. The conference, Writing Accounting Histories: Genres and Constructions, featured two plenary sessions with highly acclaimed speakers. The opening plenary session on Friday featured Sue Lewellyn of the University of Edinburgh speaking on Narrative and Histories, while the Saturday plenary featured Luca Zan of the University of Bologna talking on Genres and Change in Writing Accounting History. …

Accounting Historians Notebook, 2002, Vol. 25, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Case For Teaching Accounting History With Accounting Theory In The Undergraduate Curriculum; Innovation In Teaching Award Submission, David R. Vruwink, Dan Deines

Accounting Historians Notebook

Accounting Theory & History is the second course for accounting majors at Kansas State University. This course, along with the first course, Accounting Processes and Controls, serve as the foundation for the remaining accounting curriculum. The introductory accounting classes have a user perspective and de-emphasize the mechanics of the accounting process. Accounting Processes & Controls is designed to teach students how the accounting system works both manually and electronically. Accounting Theory & History describes how accounting has evolved and examines the various accounting methods/theories that could be used or are used in accounting. By taking this approach, students understand that …

Innovation In Accounting History Education; Life Membership, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Analysis Of The Life And Writings Of Harvey Stuart Chase (1861-1946): Book About Harvey Stuart Chase Published Privately; Book About Harvey Stuart Chase Published Privately, Richard G.J. Vangermeersch

Accounting Historians Notebook

Harvey Stuart Chase was not only a leader of the public accounting profession from 1895 through 1925, he could be considered the father of municipal accounting, of depreciation, of the national budget, and of two State Societies of CPAs (Massachusetts and Colorado). He, at that time, was mentioned in the same breath with Haskins, Sells, Montgomery, and May. They are still remembered now by accounting historians and accountants but Harvey Stuart Chase is forgotten. This book places him back into the recognition he deserves.

Legitimating History In The Accounting Curriculum, Stephen P. Walker

Accounting Historians Notebook

Over the past eight years I have taught a senior honours course in accounting history at Edinburgh University. The (predominantly) positive feedback received from students enrolled for this option indicates two things. First, that accounting history is considered to be a worthwhile and interesting course. Second, the subject is perceived as refreshingly different. One student commented recently that the course 'brought another discipline and its skills to accounting'. This reference to skills is the essential message of this paper. Trends in higher education in Britain inspire consideration of an alternative basis for legitimating the inclusion of accounting history in the …

Cpa Client Tax Letter, April/May/June 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Academy Of Accounting Historians 2002 Functions [2002, Vol. 25, No. 1], Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Hourglass Award; 2001 Vangermeersch Award, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Minutes: Officers, Trustees, Committee Chairs, And Editors Meeting, Atlanta Marriott Marquis, August 11, 2001, William D. Samson

Accounting Historians Notebook

No abstract provided.

Message From The President [2002, Vol. 25, No. 1], William D. Samson

Accounting Historians Notebook

No abstract provided.

History In Print [2002, Vol. 25, No. 1], Elliott L. Slocum

Accounting Historians Notebook

No abstract provided.

Cpa Client Bulletin, March 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 16, Number 6, March-April 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Client Bulletin, February 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

The Aicpa's 10 Guiding Principles, Annette M. Nellen

Faculty Publications

Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.

Sampling Concepts, Paul Boyd, Ph.D.

MBA Faculty Conference Papers & Journal Articles

The usefulness of any research is dependent upon how well the group studied represents the group about which decisions are to be made or conclusions drawn. That is, it depends upon how well the sample reflects relevant characteristics of the population. When it is possible to study every member of that group there is no problem, for on these occasions we can easily calculate the exact attribute (parameter) of interest for our population.

For example, if we were interested in determining the average number of gallons of gasoline sold to customers at our service station yesterday, we …

Cpa Expert 2002 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

How It Essentially Was; Truth Claims In History And Accounting, CiaráN Ó Hogartaigh, Margaret Ó Hogartaigh, Ingrid Jeacle

Accounting Historians Journal

This paper compares and contrasts the conceptualization of profession in history and accounting. Professional history and, to a more limited extent, professional accounting have their 19th century origins in notions of scientific method and objectivity as well as in motives of closure and exclusivity. The paper argues that these scientific origins of both history and accounting rendered them exclusive not only in membership but in methodology. As scientific approaches relied on documentary evidence, various rich, if less reliable, sources of evidence were excluded. This resulted in the representation of a limited and flawed reality in both history and accounting which …

Interim Financial Information; Statement On Auditing Standards, 071, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to establish standards and provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information (as that term is defined in paragraph 2 of this Statement). The three general standards discussed in Statement on Auditing Standards (SAS) No. 95, Generally Accepted Auditing Standards (AICPA, Professional Standards, vol. 1, AU sec. 150.02), are applicable to a review of interim financial information conducted in accordance with this Statement. This Statement provides guidance on the application of the field work and reporting …

Codification Of Statements On Auditing Standards, Numbers 1 To 96 (2002), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Contents [2002, Vol. 29, No. 1]; Statement Of Policy [2002, Vol. 29, No. 1]; Guide For Submitting Manuscripts [2002, Vol. 29, No. 1], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.

Defining Profits For British Income Tax Purposes: A Contextual Study Of The Depreciation Cases, 1875-1897, Margaret Lamb

Accounting Historians Journal

Seven British income tax disputes over depreciation (1875­1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for depreciation, profits, and capital reflected social and political tensions which had commercial accounting implications. Case analysis yields evidence of how judicial support reinforced the Inland Revenue's technical authority over a competing tax administration institution and enabled its modern regulatory control over taxpayers to be constructed. The British example illustrates the ways in which technical and administrative practices may emerge from the contestation of meanings that takes place both in a wide political context and within particular institutional …