Agricultural industries -- United States -- Accounting -- Periodicals;Agricultural industries -- United States -- Auditing -- Periodicals;Agriculture, Cooperative -- United States -- Accounting -- Periodicals;Agriculture, Cooperative -- United...
Insurance -- Auditing -- Standards -- United States;Attest function (Auditing) -- Standards -- United States;Life insurance -- Moral and ethical aspects -- United States;
Financial statements -- Standards -- History;Accounting -- Standards -- History
The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior "framework" efforts...
Dissertations abstracted are: The Formation of Fiscal Policy in the Reign of Louis XIV: The Example of Nicolas Desmaretz, Controller General of Finances by Gary Bruce McCollim; The Cincinnati Branch of the Second Bank of the United States and Its...
Dissertations abstracted are: A Technical and Business Revolution: American Woolens to 1832 by Elizabeth Hitz; The Financial Panic of 1857: Two Monetary Approaches to the Economic History of the United States, 1842-59 by Edmundo Olvera Acosta; An...
Accounting -- China -- History;Bookkeeping -- China -- History
This paper examines the origination and evolution of Chinese double-entry- bookkeeping from the fifteenth century to eighteenth century. It demonstrates that Chinese merchants and bankers invented some types of double-entry spontaneously around the...
Learned institutions and societies -- Scotland -- History;Accounting -- Societies, etc.;Institute of Accountants in Edinburgh;Institute of Accountants in Glasgow
This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow...
