LEADER 04021nam 2200697Ia 450 001 9910960762303321 005 20251117005018.0 010 $a1-136-96841-5 010 $a1-136-96842-3 010 $a1-282-65973-1 010 $a9786612659737 010 $a0-203-85129-3 024 7 $a10.4324/9780203851296 035 $a(CKB)2670000000029192 035 $a(EBL)537908 035 $a(OCoLC)646788062 035 $a(SSID)ssj0000420626 035 $a(PQKBManifestationID)11310075 035 $a(PQKBTitleCode)TC0000420626 035 $a(PQKBWorkID)10393294 035 $a(PQKB)10561408 035 $a(MiAaPQ)EBC537908 035 $a(Au-PeEL)EBL537908 035 $a(CaPaEBR)ebr10398854 035 $a(CaONFJC)MIL265973 035 $a(OCoLC)649827525 035 $a(FINmELB)ELB159056 035 $a(EXLCZ)992670000000029192 100 $a20091119d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aInsights from accounting history $eselected writings of Stephen Zeff /$fby Stephen A. Zeff 205 $a1st ed. 210 $aNew York, NY $cRoutledge$d2010 215 $a1 online resource (481 p.) 225 1 $aRoutledge historical perspectives in accounting ;$v3 300 $aDescription based upon print version of record. 311 08$a0-415-65518-8 311 08$a0-415-55429-2 320 $aIncludes bibliographical references and index. 327 $aBook Cover; Title; Copyright; Contents; Foreword; Acknowledgements; 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 327 $aThe 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 327 $aThe 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 330 $aStephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. 410 0$aRoutledge historical perspectives in accounting ;$v3. 606 $aAccounting$xHistory 606 $aBookkeeping$xHistory 615 0$aAccounting$xHistory. 615 0$aBookkeeping$xHistory. 676 $a657.09 700 $aZeff$b Stephen A$0110851 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910960762303321 996 $aInsights from accounting history$94491294 997 $aUNINA