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- History of pooling of interests: Accounting for business combinatons in the United States
- Consolidation and mergers of corporations -- Accounting;Accounting -- Standards -- United States
- This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related...
- Academy of Accounting Historians
- Accounting Historians Journal, 1992, Vol. 19, no. 1
- Academy of Accounting Historians
- Historical review of the accounting treatment of research and development costs
- Research, industrial -- Accounting
- This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules...
- Academy of Accounting Historians
- Announcement [1976, Vol. 3, nos. 1-4]
- Announcements are: Working Paper series; Coffman edits series; publication of the History of Accountancy by O. ten Have; History of Accounting, A Reprint Collection; Selected Classics in the History of Bookkeeping; Now available Monograph #1, A...
- Academy of Accounting Historians
- Australian attempt to internationalize accounting professional organizations
- Accounting -- Societies, etc.;Learned institutions and societies -- Australia;International Accountants Corporation and Bookkeepers Institute of Australasia;International Institute of Accountants
- In 1928, the beginnings were laid for the International Accountants Corporation and Bookkeepers Institute of Australasia. This was followed in a few years by the International Institute of Accountants. This was an ambitious move to internationalize...
- Academy of Accounting Historians
- Income smoothing in accounting and business literature prior to 1954
- 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...
- Academy of Accounting Historians
- Maintaining accounting as the paramount interest in accounting research: Re-examining the contributions of DR Scott
- Scott, DR (1887-1954). Cultural Significance of Accounts;Accounting -- Research
- Cushing's [1989] recent analysis of Kuhn's [1970] characterization of the state of crisis within a discipline's research agenda suggests that the accounting discipline is showing symptoms of such a crisis. In this paper, DR Scott's [1931] classical...
- Academy of Accounting Historians
- Accounting Historians Journal, 1974-1976, Vol. 1-3
- Accounting -- History
- Academy of Accounting Historians
- Twentieth anniversary year-book, Constitution and by-laws. Model C.P.A. Law. Officers, committees, trustees, and members. Proceedings of the annual meeting at St. Paul, Minn., October fourteenth - seventeenth, nineteen hundred and seven.
- American Association of Public Accountants;
- AICPA historical collection
- Year-book (Twenty-first Anniversary) Constitution and By-Laws. Model C.P.A. Law. Officers, Committees, Trustees, and Members. Proceedings of the Annual Meeting at Atlantic City, N. J., October twentieth--Twenty Second, Nineteen Hundred and Eight
- American Association of Public Accountants;
- AICPA historical collection
- Year-book (Twenty-second Anniversary). Offers, Committees, Trustees, and Members. Proceedings of the Annual Meeting at Denver, Colorado, October 18, 19, 20, 21, Nineteen Hundred and Nine
- American Association of Public Accountants;
- AICPA historical collection
- Year-book (twenty-third Anniversary). Officers, Committees, Trustees, and Members. Proceedings of the Annual Meeting at the Hotel Astor, New York City, October 17, 18, 19, and 20, 1910
- American Association of Public Accountants;
- AICPA historical collection
- Year-book (Twenty-fourth anniversary). Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in San Francisco, California, September 19th, 20th, and 21st, 1911.
- American Association of Public Accountants;
- AICPA historical collection
- Year-book, 1912-1913,Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in Boston, September 16th, 17th, and 18th, 1913...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book 1913-1914,Officers, Committees, Trustees and Members. Proceedings of the Annual Meeting in Washington, September 15th, 16th, and 17th, 1914...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book 1914-1915, Officers, Committees, Trustees and Meeting at Seattle, Washington, September 21, 22, and 23, 1915...
- American Association of Public Accountants;
- AICPA historical collection
- Year-book 1916, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at New York, September 19, 20 and 21, 1916...
- American Institute of Accountants;American Association of Public Accountants;
- AICPA historical collection
- Year-book 1917, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., September 18 and 19, 1917...
- American Institute of Accountants
- AICPA historical collection
- Year-book 1919, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Cincinnati, Ohio, September 16 and 17, 1919...
- American Institute of Accountants
- AICPA historical collection
- Year-book 1920, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., September 21 and 22, 1920...
- American Institute of Accountants
- AICPA historical collection

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