Depreciation allowances -- Law and legislation -- Great Britain;Depreciation allowances -- Law and legislation -- United States
This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and...
Books reviewed are: Ellis Mast Sowell, The Evolution of the Theories and Techniques of Standard Costs Reviewed by Kenneth S. Most; James Ole Winjum, The Role of Accounting in the Economic Development of England: 1500-1750 Reviewed by Marc J....
Sweeney, Henry W. (Henry Whitcomb), b. 1898-; Scott, DR, 1887-1954;Canning, John Bennett;de Paula, Frederic Rudolf Mackley, 1882-
Short biographical sketches of Henry Whitcom Sweeney by A.N. Mosich, DR Scott by James R. Morton, John Bennett Canning by William Robert Smith, and F.R.M. de Paula by Stephen A. Zeff.
The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and...
Accounting Hall of Fame (Ohio State University. Fisher College of Business);Anthony, Robert Newton, 1916-
Citation Presented by: Robert M. Trueblood Professor Yuji Ijiri (Carnegie-Mellon University); Written by: Professor Thomas J. Burns (The Ohio State University). Response by Robert Newton Anthony.
This paper examines the probative capacity of accounting records as explicated in the accounting literature of early-modern Spain. Several early examples of Hispanic legal texts constitute the principal sources. The chief findings to emerge from...
Municipal finance -- Accounting -- History;Nau, Carl Henry, 1867- -- Portraits;Portraits -- Nau, Carl Henry, 1867-
Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is...
Financial statements -- Canada -- History;Business law -- Canada -- History;Canadian Institute of Chartered Accountants
A chronology of significant events in the development of corporate financial reporting standards and practices is presented. The introductory comments to the various sections direct attention to some of the main patterns and trends in that...
Dividends -- History;Capital markets -- History;Income -- History
Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part...
Sarjeant, Thomas. An Introduction to the Counting House;Accounting -- United States -- History
In 1789, seven years before the text developed by "pioneer American [accounting] author" William Mitchell appeared, Thomas Sarjeant of Philadelphia published An Introduction to the Counting House. It was a concise and able expression of a long...
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...
Books reviewed are:Donald R. Adams, Jr., Finance and Enterprise in Early America: A Study of Stephen Girards Bank 1812-1831 Reviewed by Michelle Hamer; Fred Bateman, Editor, Business in the New South: A Historical Perspective (Reviewed by Horace R....
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.
