Inventories -- Taxation -- Law and legislation -- United States
The legislative history of the allowance of LIFO for tax purposes is documented. The legislative process was structured around veto points of the law and yielded an examination of the political environment out of which the LIFO tax provisions...
Books reviewed are: Howard F. Stettler, Editor, Auditing Looks Ahead??ceedings of the 1972 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by James D. Blum; Charles William Lamden, The Securities and Exchange Commission: A...
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...
Inventories -- History;Taxation -- United States -- History
The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO...
Income accounting -- History;Financial statements -- History
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...
There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960's, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies...
