Accountants -- Professional ethics -- Standards -- United States
This book was begun merely to bring up to date Professional Ethics of Public Accounting, published in 1946, but it has become a much more ambitious project, despite the fact that much of the earlier material is included here. A lot has happened to...
Capitalists and financiers;Accounting;Accounting as a profession
Professor Custis suggested that I talk on the ethical obligations of the accountant to the investor. The suggestion offered an opportunity to discuss before a sympathetic audience some of those phases of accounting practice which make it, to me,...
Inventories -- History;Taxation -- United States -- History
The history of LIFO illustrates the interplay of taxes and the general acceptance of accounting principles. In this paper, the gradual acceptance of LIFO in the United States is traced. The study focuses on both the theoretical evolution of LIFO...
Freeman, Samuel, 1743-1831. The Town Officer;Municipal finance -- Accounting
Recent research has produced the earliest known treatise on Accounting written by an American. Samuel Freeman's The Town Officer [1791] is significant in that it recommended double-entry fund accounting for municipalities. The paper analyzes and...
Auditing -- Standards -- United States;Administrative agencies -- United States -- Auditing;Auditing, Internal -- United States;Finance, Public -- Auditing -- Standards -- United States;
This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS); Government Auditing Standards; the Single Audit Act of 1984...
