This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...
Goodwill (Commerce) -- Accounting -- Standards -- United States
The paper traces the development of the current valuation concept of goodwill from 1900 to 1970, when the present position was articulated. The paper suggests that there may be alternative bases for goodwill valuation and concludes that additional...
Accountants -- Professional ethics -- Standards -- United States
The main purpose of this book is to help young accountants and students to understand the existing rules of professional conduct applicable to the accounting profession—why each rule seemed desirable, how it is being interpreted in particular...