Studies by French scholars of ancient Egyptian and Babylonian records purport to describe accounting methods in use over two thousand years ago. The number of documents translated and analyzed is too small to justify such generalizations. The...
Accountants -- Professional ethics -- Standards -- United States
For the purpose of this book I shall assume, what I believe to be the case, that there can be no doubt at all of the professional standing of accountancy. In the treatment of the questions which will be considered it seems best to take the various...