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1. |
Record Nr. |
UNISOBE600200051133 |
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Autore |
Diurni, Giovanni |
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Titolo |
1. / Giovanni Diurni |
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Pubbl/distr/stampa |
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Torino : G. Giappichelli, 1992 |
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ISBN |
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Descrizione fisica |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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2. |
Record Nr. |
UNINA9910459541803321 |
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Autore |
Zeff Stephen A. |
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Titolo |
Insights from accounting history : selected writings of Stephen Zeff / / by Stephen A. Zeff |
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Pubbl/distr/stampa |
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New York, N.Y. : , : Routledge, , 2010 |
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ISBN |
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1-136-96841-5 |
1-136-96842-3 |
1-282-65973-1 |
9786612659737 |
0-203-85129-3 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (481 p.) |
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Collana |
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Routledge historical perspectives in accounting ; ; 3 |
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Disciplina |
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Soggetti |
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Accounting - History |
Bookkeeping - History |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Book Cover; Title; Copyright; Contents; Foreword; Acknowledgements; |
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Introduction; Replacement Cost: Member of the Family, Welcome Guest, or Intruder?; The Rise of "Economic Consequences"; Paton on the Effects of Changing Prices on Accounting 1916-55; Truth in Accounting: The Ordeal of Kenneth MacNeal; Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917-1972; Big Eight Firms and the Accounting Literature: The Falloff in Advocacy Writing; Arthur Andersen & Co. and the two-part opinion in the auditor's report: 1946-1962 |
The Early Years of the Association of University Teachers of Accounting: 1947-1959The Evolution of the Conceptual Framework for Business Enterprises in the United States; John B.Canning: A View of His Academic Career; The Work of the Special Committee on Research Program; Du Pont's Early Policy on the Rotation of Audit Firms; 'The Apotheosis of Holding Company Accounting': Unilever's Financial Reporting Innovations from the 1920s to the 1940s; How the U.S. Accounting Profession Got Where it is Today: Part I; How the U.S. Accounting Profession Got Where it is Today: Part II |
The Primacy of "Present Fairly" in the Auditor's ReportThe Sec Preempts the Accounting Principles Board in 1965: The Classification of the Deferred Tax Credit Relating to Installment Sales; The SEC Rules Historical Cost Accounting: 1934 to the 1970s; Appendix: Publications |
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Sommario/riassunto |
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Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. |
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