Accounting -- China -- History;Accounting -- Hawaii -- History;Quipu -- History
The use of the "quipu" for accounting purposes has been primarily attributed to the Peruvian Inca culture in the days of old. Documented evidence, however, provides that early Hawaiians and ancient Chinese predated the Incan usage. Studies...
Miller, William Moseley; United States. Congress. House; Pascagoula (Miss.);Kennedy, John F. (John Fitzgerald), 1917-1963; Churchill, Winston, 1874-1965; Gaulle, Charles de, 1890-1970; Elizabeth II, Queen of Great Britain, 1926-; McCormack, John...
Inquiry into the origin of double entry accounting has typically focused on form as the causal factor. In the present article the arguments supporting this view are reviewed and challenged by developing the substantive framework of double entry...
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...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;
This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the...
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;Communication in accounting -- Standards -- United States;
Withdrawal of Statement on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement, AICPA, Professional Standards, vol. 1, AU sec. 622; Amendment to SAS No. 58,...