Hammurabi, King of Babylonia;Code of Hammurabi;Commercial Law -- Babylonia
From sections of the Code of Hammurabi, it appears that records on clay tablets, corresponding to our modern business papers, were required by law in most important transactions.
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This publication, Code of Professional Conduct/Bylaws, contains the Principles and Rules of the Code, as well as pertinent resolutions of Council. It does not contain interpretations and rulings adopted by the professional ethics executive...
Depreciation allowances -- Law and legislation -- Great Britain;Depreciation allowances -- Law and legislation -- United States
This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and...