Europeans transported continental accounting practices during the period of worldwide colonization. This paper describes the transportation of branch accounting by members of the Moravian Church. Physical records maintained in the Archives for the...
Investments, Foreign -- Law and legislation -- United States;Business enterprises, Foreign -- United States;Taxation -- Law and legislation -- United States;
Depreciation allowances -- Law and legislation -- United States;Tax deductions -- United States;United States. Economic Recovery Tax Act of 1981;Depreciation -- Law and legislation -- United States;
Accounting -- Examinations, Questions, etc. -- History;Institute of Chartered Accountants in England and Wales -- History
Abstract: This study considers the final examinations of the Institute of Chartered Accountants in England and Wales, from 1882-1981. Discussion of the likely purposes of the examinations, and of possible ways of assessing their efficiency, is...