Kojima, Osamu, 1912-1989;Academy of Accounting Historians. Research and Publication Endowment Fund
A $2,000 contribution by Professor Osamu Kojima will initiate an Academy Research and Publication Endowment Fund. Professor Kojima, a Trustee of The Academy and former Hourglass Award winner, is an eminent accounting history scholar and has made...
Accounting -- History -- Bibliography;Accounting -- History -- Methodology;Academy of Accounting Historians. Accounting History Research Methodology Committee
In 1985 The Academy of Accounting Historians established a new committee named The Accounting History Research Methodology (AHRM) Committee. The Academy specified the objectives of the Committee as identifying the range of historical research...
Capital gains tax -- United States -- History;Income tax deductions for losses -- United States -- History
A strong possibility currently exists for a reintroduction of some form of preferential treatment for capital gains. This paper examines the historically uneven treatment of capital gains versus capital losses.
Chatfield, Michael;Van Seventer, A.;Tax History Research Center (University of Mississippi);National EDP Auditing Archival Center (University of Mississippi);McMickle Accounting History Library (University of Mississippi)
Academy of Accounting Historians. Meeting (2010 : San Francisco, California);Waymire, Gregory B. -- Portraits;Portraits -- Waymire, Gregory B.;Fleischman, Richard K. -- Portraits;Portraits -- Fleischman, Richard K.
Academy of Accounting Historians. Meeting (2008 : Arlington, Va.);Previts, Gary John -- Portraits;Portraits -- Previts, Gary John;Okano, Hiroshi -- Portraits;Portraits -- Okano, Hiroshi;Walker, Stephen P. -- Portraits;Portraits -- Walker, Stephen P.
This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic...