Turkey -- History -- Ottoman Empire, 1288-1918;Endowments -- Accounting;Charitable uses, trusts, and foundations -- Accounting;Waqf -- History
The objective of this paper is to analyze Ottoman waqfs (foundations) to determine the internal control principles followed. In order to achieve this task, extensive references have been made to an actual waqf deed, The Waqfiyah of Ahmed Pasa. The...
Corporations -- France -- Accounting;Accounting -- Law and legislation -- France
The first official French Accounting Plan, adopted in 1947, had a marked influence in several countries. Its impact can still be felt today and many of its features have been retained in the 1982 French Accounting Plan. The article highlights 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...
Numerals -- History;Accounting -- History;Bookkeeping -- History
The general adoption of "Arabic" numerals by European bookkeepers occurred at least five hundred years after their introduction to the scholarly world. The early availability yet late adoption of this numeration is shown to be due to several...