Casinos -- United States -- Auditing -- Periodicals;Gambling -- United States -- Accounting -- Periodicals;Casinos -- United States -- Accounting -- Periodicals;
The historical review of the evolution of accounting principles for foreign currency translation reveals that current practice is based on principles which have been developed during periods characterized by (1) wars and political instability, (2)...
The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and...
Dividends -- History;Capital markets -- History;Income -- History
Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part...
Asset valuation has been discussed in the accounting and economic literature for most of the twentieth century. In the literature, discussions ranged from advocating only historical costing to the use of current value accounting exclusively. This...