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)...
John Mair, in 1752, stated, "Barter, or the exchange of goods for goods, is nothing else but buying and selling blended together." This statement, for all its seeming simplicity, is an excellent expression of the confusion which has accompanied the...
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...
Books -- Conservation and repair;Manuscripts -- Conservation and repair
The accounting historian's part in the wider preservation (i.e., keeping of old documents) is to conduct a campaign to persuade people?? this include librarians who are forced to prune their stocks of material through lack of space?? to destroy old...
University of the State of New York; Accountants -- Legal status, laws, etc;Business education;Accounting -- Study and teaching; Railroads �?? Accounting;New York University; Corporation Reports;
Northern Steamship Company;Depreciation allowances -- History
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chairman stated, previous management had failed to allow for depreciation as an expense. An investigation was conducted to see if this capital reduction...
