Dissertations abstracted are: Bank Behavior, Regulation and Economic Development: California 1860-1910 by Roger Charles Lister; Land Ownership in the Economic Development of Ghana, 1945-1975 by N.W. Ababio-Appah; Interaction Between Central...
Richard P. Brief, Editor, Selections from Encyclopaedia of Accounting 1903 Reviewed by Edward N. Coffman; F. L. Clarke, The Tangled Web of Price Variation Accounting Reviewed by Robert Bloom; D.A.R. Forrester, Editor, Frank Sewell Bray,Reviewed by...
Financial statements -- Law and legislation -- Canada;Institute of Chartered Accountants of Ontario
The Ontario Companies Act of 1907 was one of the earliest legislative enactments to require presentation at company annual meetings, and specify the content of, the financial statements of commercial and manufacturing companies. The study describes...
Income tax -- History;Talmud -- Criticism, interpretation, etc.
A passage from the Talmud concerning income tax policy is examined. The attempt is then made to apply the policy to a hypothetical situation and to see whether the policy is relevant to the modern era.
Accounting writers have invariably referred to the accounting literature of the 1960s and 1970s as the earliest source of discussion about the impact of budgets upon manager behaviour. This short paper identifies a number of accounting writers of...
Tax accounting -- United States -- History;Tax consultants -- United States -- History
The paper presents an historical summary of the major issues and events which led to the development of the practice of taxation by accountants in the United States. This development was marked by tremendous conflict between the legal and...
Dissertations abstracted are: An Investigation of the Wealth Impacts of the 1933 and 1934 Securities Acts' Financial Disclosure Requirements by Chee Woo Chow;The Foreign Corrupt Practices Act of 1977: An Inquiry into the "Accounting Provisions" of...
Partnership -- India -- History;Commercial law -- India -- History;Vedas
The law writers of ancient India (around 700 B.C.) devised, in a period of flourishing trade, rules for the administration of partnerships, formed as a means of combining capital and skills of individual entrepreneurs. These rules are indicative of...
East India Company;Bookkeeping -- England -- History;Account books -- History
Although the account-books of the East India Company for the period 1600-1657 are lost, an almost complete series of minutes and other documents make the exploration of accounting in this great mercantile company possible. The present study...
Accounting -- Peru -- History;Quipu -- History;Incas -- Accounting
The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the...
Assets (Accounting);Corporations -- Accounting;Financial statements -- United States -- History;Valuations -- Corporations
The paper is a historical study of the asset revaluation movement and the subsequent establishment of the cost basis in the United States. A survey of the corporate report leads to a generalization that the asset revaluations were fundamentally the...
Books reviewed are: Committee on Commemoration of One Hundred Years of Modern Accounting, Japan Accounting Association, One Hundred Years of Modern Accounting Reviewed by Kiyomitsu Arai; F. R. M. De Paula, Developments in Accounting Reviewed by...
The paper briefly describes the entries recorded in the journal of a Baltimore merchant during the latter 18th and early 19th centuries--twenty-seven years. Topics covered include entries in dual currency, composition of journal entries, method of...
Capital -- Accounting -- History;Income accounting -- History
This paper evidences the contribution of leading writers in the early 1900s to the vexed problems associated with capital maintenance and periodic income determination. It reveals that the issues which were then being discussed (such as the...
Announcements include: advertisements for Accounting Historians Journal Vol. 1-3, Accounting History Classics Series, Selected Classics in the History of Bookkeeping, and Working Paper Series. Also included are: price list for the Academy's...
Books reviewed are: Carl Thomas Devine, Inventory Valuation and Periodic Income Reviewed by Dale Buckmaster; Bruce E. Gelsinger, Icelandic Enterprise: Commerce and Economy in the Middle Ages Reviewed by Roxanne Johnson; Edward Thomas Jones, Jones's...
