Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's...
Sweeney, Henry W. (Henry Whitcomb), b. 1898-; Scott, DR, 1887-1954;Canning, John Bennett;de Paula, Frederic Rudolf Mackley, 1882-
Short biographical sketches of Henry Whitcom Sweeney by A.N. Mosich, DR Scott by James R. Morton, John Bennett Canning by William Robert Smith, and F.R.M. de Paula by Stephen A. Zeff.
Financial statements -- Canada -- History;Business law -- Canada -- History;Canadian Institute of Chartered Accountants
A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that...
Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by...
Whenever income and capital maintenance concepts are discussed at the conceptual level, a reference to Hicks is likely to be found. These references are misleading since Hicks himself believed that the proper basis of valuation in the financial...
Books reviewed are: Alfred D. Chandler, Jr., Editor, Managerial Innovation at General Motors Reviewed by Daniel A. Wren; Alfred D. Chandler, Jr., Editor, Pioneers in Modern Factory Management Reviewed by Michael F. Pohlen; Nicholas Dopuch and...
Shortly before the beginning of the Great Depression, certified public accountants were struggling for both an acceptable definition of their role as well as professional recognition. This paper describes the environment in which CPAs worked as...
Corporation reports -- Study and teaching;Financial statements -- Study and teaching;Accounting -- Study and teaching
In this article, it is suggested that accounting education may be enhanced by the use of published historical accounting materials, such as annual reports. Comparing such materials with modern reports serves to reinforce the notion that accounting...