Northern Steamship Company;Depreciation allowances -- History
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction...
United States. Tax Equity and Fiscal Responsibility Act of 1982; Taxation -- Law and legislation -- United States;Income tax -- Law and legislation -- United States;
Health; Troop movements; Rumor -- United States -- History -- Civil War, 1861-1865; War -- Relief of sick and wounded; Sadness; Sherman’s March to the Sea;
Tells Maggie that after his last letter Roberts was sent to the Hospital because he had risings that made it impossible for him to ride or walk, but has since recovered. Now he will be going with Lee's Corps to Augusta, Georgia. He predicts that...
Books reviewed are: A REVIEW ESSAY: Professional Foundations and Theories of Professional Behavior (Kedslie, M. J. M., Firm Foundations: The Development of Professional Accounting in Scotland 1850-1900) by Tom Lee; Henry Benson, GBE, FCA, Lord...
Income accounting -- History;Financial statements -- History
The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...