Accountants -- Professional ethics -- Standards -- United States
o call this book a revision of John L. Carey's Professional Ethics of Certified Public Accountants, published in 1956, is an understatement requiring some explanation. It is true that the current version, like its predecessor, has three main parts...
Generally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of...
