Generally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of...
A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of...
New York State Society Of Certified Public Accountants; Business ethics -- United States; Municipal finance -- Accounting; Railroads �?? Accounting; Trust companies -- Accounting; Banks and banking -- Accounting;Business education;
Henry Rand Hatfield (1866-1945) was one of the early leaders of accounting education in American universities and perhaps the earliest individual most well known for his efforts in accounting history. The tribute includes a translation of Zwei...