Interest -- Accounting;Interest -- Germany -- History
Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.
Accounting -- Study and teaching;New York School of Accounts
Current developments in accounting education are the result of the vision and efforts of the early-pioneers in public accounting practice. Clearly these accountants wanted to elevate public accounting to a professional level. Their belief that...