The article draws attention to the vast archive of accounting records from ancient Mesopotamia available to historians, and the advances in Assyriology which have taken place since the revival of interest in the origins of recorded history....
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...
A chronology of significant changes in Canadian auditing legislation, pronouncements and practices, from the late nineteenth century to the present, reveals the strong influence of English and American sources. The evolution of mandatory audits, of...
House of Brown;Brown Brothers and Company;Banks and Banking -- Accounting
This article focuses on the contents of two nineteenth-century letters which discuss the allocation of income among the partners of a leading Anglo-American merchant banking firm, the House of Brown. The writers debate alternative methods of...
Books reviewed are: Raymond de Roover, Business, Banking, and Economic Thought in Late Medievel and Early Modern Europe Reviewed by Edwin Bartenstein; O. ten Have (translated by A. van Seventer), The History of AccountancyReviewed by Kathryn C....
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...
The most recent effort at restating the auditor's standard report, SAS 58, is the most comprehensive statement of the auditor's role that has ever been adopted. It is an acknowledgment that the previous report had become an ineffective...
In early February 1948, a few days after the death of his father, John A. Lomax, Alan Lomax visited three Southern Black Baptist churches - the True Light Baptist Church in Dallas, Texas, the Rose Hill Baptist Church in Greenville, Mississippi, and...
