Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...
Depreciation allowances -- Law and legislation -- Great Britain;Depreciation allowances -- Law and legislation -- United States
This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and...
Shakers -- Kentucky -- Pleasant Hill;Account books -- History
A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require...
Harrison, Pat, 1881-1941; United States. Congress. Senate; United States -- Politics and government -- 20th century; United States. Congress. Senate. Committee on Finance; Magill, Roswell Foster, 1895-1963; United States. Dept. of the Treasury;
Inscribed on back: "Finance Hearing: Wash. D.C. March 22, 1938 -- Sen. Pat Harrison, Dem., of Miss., left, and Roswell Magill, Undersecretary of Treasury, at the Senate Finance Committee hearing."
