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- Accounting Historians Journal, 1990, Vol. 17, no. 1
- Academy of Accounting Historians
- Report of Special Committee on Opinions of the accounting principles Board;
- American Institute of Certified Public Accountants. Accounting Principles Board;Financial statements;
- AICPA historical collection
- Basic concepts and accounting principles underlying financial statements of business enterprises;
- Financial statements;
- 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
- Accounting Historians Journal, 1978, Vol. 5, no. 1
- Accounting -- History
- Academy of Accounting Historians
- Reviews [1992, Vol. 19, no. 2]
- Books reviewed are: Edward J. Kane, The S & L Insurance Mess: How Did It Happen?; Lawrence J. White, The S & L Debacle. Public Policy Lessons for Bank and Thrift Regulation; Martin Mayer, The Greatest-Ever Bank Robbery. The Collapse of the Savings...
- 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
- Accounting Historians Journal, 1992, Vol. 19, no. 2
- Academy of Accounting Historians
- 1947 French Accounting Plan: Origins and influences on subsequent practice
- Corporations -- France -- Accounting;Accounting -- Law and legislation -- France
- The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights the...
- Academy of Accounting Historians
- Accounting Historians Journal, 1991, Vol. 18, no. 2
- Academy of Accounting Historians
- Setting up an industrial accounting system at Saint-Gobain (1820-1880)
- Glass manufacture -- France -- History;Cost accounting -- France -- History;Bookkeeping -- France -- History;Manufacture Royale des Glaces Compagnie de Saint-Gobain
- In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the...
- Academy of Accounting Historians
- Accounting Historians Journal, 1990, Vol. 17, no. 2
- Academy of Accounting Historians
- Application of concepts in FASB statement of financial accounting standards no. 71 to emerging issues in the public utility industry;
- Public utilities -- Accounting -- Standards -- United States;
- AICPA historical collection
- Reviews of books and other publications [1990, Vol. 17, no. 1]
- Books -- Reviews
- Books reviewed are: Roger Backhouse, Economists and the Economy: The Evolution of Economic Ideas 1600 to the Present Day Reviewed by Alistair M. Preston; Barber B. Conable, Jr., Congress and the Income Tax Reviewed by Adrianne E. Slaymaker; Edgar...
- Academy of Accounting Historians
- Historical analysis of depreciation accounting--The United States Steel experience
- United States Steel Corporation;Depreciation;Replacement of industrial equipment -- Accounting
- This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with...
- Academy of Accounting Historians
- Accounting Historians Journal, 1989, Vol. 16, no. 2
- Academy of Accounting Historians
- Reviews [1988, Vol. 15, no. 2]
- Books -- Reviews
- Books reviewed are: Sokolow, Jaroslaw W., The History of Accounting Thought [Istocia razwitija buchgaltierskowo uczieta] Reviewed by Alicia Jaruga; J.L. Meij, Editor, Depreciation and Replacement Policy Reviewed by Doris M. Cook; Richard...
- Academy of Accounting Historians
- Select bibliography of works on the history of accounting 1981-1987
- Accounting -- History -- Bibliography
- This bibliography is a continuation of those published in R. H. Parker (ed.) Bibliographies for Accounting Historians (New York, Arno Press, 1980). It has been drawn up upon the same principles and the arrangement is the same. Most items date from...
- Academy of Accounting Historians
- Accounting Historians Journal, 1988, Vol. 15, no. 2
- Academy of Accounting Historians
- Reprint of Principles of accounting;Principles of accounting
- Accounting -- Standards -- History;Accounting -- Study and teaching
- Fitzgerald outlines the importance of a report, by Professors T. H. Sanders (Harvard), H. R. Hatfield (University of California) and Underhill Moore (School of Law, Yale University), made at the invitation of the Haskins and Sells Foundation on the...
- Academy of Accounting Historians

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