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Accounting Postulates and Principles Controversy of the 1960s [Minkštas viršelis]

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  • Formatas: Paperback / softback, 504 pages, aukštis x plotis: 234x156 mm, weight: 712 g
  • Serija: Routledge Library Editions: Accounting History
  • Išleidimo metai: 15-Feb-2022
  • Leidėjas: Routledge
  • ISBN-10: 036750684X
  • ISBN-13: 9780367506841
Kitos knygos pagal šią temą:
  • Formatas: Paperback / softback, 504 pages, aukštis x plotis: 234x156 mm, weight: 712 g
  • Serija: Routledge Library Editions: Accounting History
  • Išleidimo metai: 15-Feb-2022
  • Leidėjas: Routledge
  • ISBN-10: 036750684X
  • ISBN-13: 9780367506841
Kitos knygos pagal šią temą:

This book, first published in 1982, gathers together a series of articles and editorials written in response to the Accounting Research Program of the early 1960s. Accounting Research Study No. 1 and No. 3 sprang from the American Institute of Certified Public Accountants’ desire to keep up with ‘economic and social changes which affect accounting’ and the research studies into ‘postulates’ and ‘principles’ proved to be controversial. These articles analyse the findings and provide vital historical insight into the profession of the time, and its further development.



This book, first published in 1982, gathers together a series of articles and editorials written in response to the Accounting Research Program of the early 1960s. These articles analyse the findings and provide vital historical insight into the profession of the time, and its further development.

1. The Basic Postulates of Accounting Maurice Moonitz
2. A Tentative
Study of Broad Accounting Principles for Business Enterprises Robert T.
Sprouse and Maurice Moonitz
3. Statement Enclosed in Each Copy of Accounting
Research Study No. 3
4. Detail for a Blueprint R.J. Chambers
5. Towards a
General and Axiomatic Foundation of Accountancy Richard Mattessich
6.
Present-Day Challenges in Financial Reporting Alvin R. Jennings
7. Report of
the Special Committee on Research Program of the AICPA
8. Accounting Research
and Accounting Principles, Editorial Journal of Accountancy December 1958
9.
Report on the Accounting Research Activities of the American Institute of
Certified Public Accountants Weldon Powell
10. The Basic Postulates of
Accounting Editorial Journal of Accountancy September 1961
11. Discussion
Notes on The Basic Postulates of Accounting Arthur M. Cannon
12. The
Approach to Accounting Principles Editorial Journal of Accountancy May 1962
13. Postulates: Their Place in Accounting Research John W. Queenan
14. The
Tims Initiative of 1962
15. Postulates and Principles Unsupported and
Unrestrained Herbert Heaton
16. Comments on The Basic Postulates of
Accounting
17. Comments on A Tentative Set of Broad Accounting Principles
for Business Enterprises
18. Reviews of Accounting Research Studies No. 1
and No. 3 A.C. Littleton
19. Why Not Retain Historical Costs? Eric L. Kohler
20. Why Do We Need Postulates and Principles? Mauric Moonitz
21. Why
Bother With Postulates? R.J. Chambers
22. Postulates and Principles William
J. Vatter
23. The Radically Different Principles of Accounting Research
Study No. 3 Robert T. Sprouse
24. Chambers and Moonitz on Accounting
Research Studies No. 1 and No. 3
Stephen A. Zeff