| Foreword |
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iii | |
| Preface |
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v | |
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1 | (90) |
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The Accounting Research Association |
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2 | (1) |
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The Society's Research Committee |
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3 | (3) |
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Activities of the English Institute |
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6 | (44) |
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Structure of the Institute --- In Brief |
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6 | (1) |
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Early Years of the T. & F. R. Committee |
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7 | (1) |
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7 | (2) |
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Operation of the committee |
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9 | (5) |
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The committee's early output: Recommendations issued between 1942 and 1952 |
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14 | (6) |
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Technical Activities from 1953 to 1969 |
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20 | (1) |
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20 | (2) |
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Concluding remarks on the Recommendations series |
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22 | (2) |
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24 | (2) |
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26 | (1) |
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A "New Climate" in the Institute in the 1960s |
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27 | (6) |
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The Institute's "Statement of Intent on Accounting Standards in the 1970s" |
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33 | (7) |
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Implementation of the "Statement of Intent" |
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40 | (10) |
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Activities of the Scottish Institute |
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50 | (7) |
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Structure of the Institute --- In Brief |
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50 | (1) |
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Research and Publications Committee |
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51 | (1) |
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51 | (1) |
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Operation of the committee |
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52 | (3) |
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Relations with the English Institute |
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55 | (2) |
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Other Centers of Influence in the City of London |
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57 | (10) |
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57 | (2) |
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City Panel on Take-overs and Mergers |
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59 | (2) |
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Department of Trade and Industry |
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61 | (1) |
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62 | (3) |
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65 | (1) |
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65 | (1) |
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66 | (1) |
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A Note on British Companies Legislation |
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67 | (1) |
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68 | (2) |
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Appendix A "Accounting Standards after 12 Months," by Ken Sharp |
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70 | (21) |
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91 | (19) |
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Influences on Accounting Principles |
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92 | (9) |
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96 | (2) |
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2 The Mexican income tax law and the role of DAFF |
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98 | (2) |
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3 Pronouncements and other published papers of Mexican Institute committees and colegios |
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100 | (1) |
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Committee on Accounting Principles |
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101 | (6) |
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Other Activities of the Mexican Institute |
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107 | (3) |
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110 | (196) |
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110 | (2) |
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Developments Prior to 1930 |
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112 | (7) |
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The First Terminology Committee |
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112 | (1) |
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The 1917 Memorandum on Auditing Procedures |
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113 | (2) |
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A Recommendation on Accounting Practice |
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115 | (1) |
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116 | (1) |
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Two New Terminology Committees |
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117 | (1) |
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117 | (1) |
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Revision of the 1917 Bulletin |
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118 | (1) |
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Summary for the Period Prior to 1930 |
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119 | (1) |
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Developments in the 1930s |
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119 | (21) |
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Cooperation with the New York Stock Exchange |
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119 | (7) |
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Other Institute Committees in the Early and Middle 1930s |
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126 | (1) |
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Special Committee on Accounting Procedure |
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126 | (1) |
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Special Committee on the Development of Accounting Principles |
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126 | (1) |
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Special Committee on Cooperation with Investment Bankers |
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127 | (1) |
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Special Committee on Inventories |
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128 | (1) |
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Revision of the 1929 Federal Reserve Board Statement |
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129 | (1) |
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Securities and Exchange Commission |
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129 | (5) |
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The New Charge to the Committee on Accounting Procedure |
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134 | (6) |
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The Institute's Committee on Accounting Procedure and Research Department, 1940-1959 |
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140 | (27) |
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140 | (1) |
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Attention to Fundamental Principles |
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141 | (2) |
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Activities of the Research Department |
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143 | (5) |
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Relations with the Stock Exchange and the SEC |
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148 | (1) |
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148 | (2) |
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Securities and Exchange Commission |
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150 | (10) |
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Authority of Accounting Research Bulletins |
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160 | (7) |
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167 | (1) |
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The Accounting Principles Board and An Expanded Research Program |
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167 | (63) |
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Special Committee on Research Program |
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167 | (6) |
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The Board's First Five Years, 1959 to 1964 |
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173 | (1) |
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173 | (5) |
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178 | (2) |
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Review of the Board's Authority |
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180 | (3) |
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Meanwhile, back at the Board |
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183 | (2) |
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Two new research directors |
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185 | (1) |
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186 | (1) |
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Mid-1964 Through 1967: Years of Trial |
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186 | (1) |
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Accounting in the financial press |
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186 | (5) |
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Continued pressure from the SEC |
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191 | (1) |
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192 | (3) |
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Research Study No. 7: Grady's Inventory |
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195 | (1) |
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Final report of the Special Committee on APB Opinions |
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196 | (1) |
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197 | (1) |
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Opinion No. 6 on the status of ARBs |
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198 | (1) |
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199 | (1) |
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Opinion No. 11 on income-tax allocation |
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200 | (2) |
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202 | (1) |
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FEI responds to SEC interest in product-line reporting |
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202 | (2) |
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204 | (1) |
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1968 Through 1971: More Controversies, Mounting Criticism |
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205 | (1) |
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More active collaboration with other bodies |
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206 | (3) |
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209 | (1) |
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AICPA/CCH codification service |
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210 | (1) |
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210 | (1) |
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Opinion No. 14 --- Resolution of the investment bankers' protest |
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211 | (1) |
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Opinion No. 15 --- Reconsideration of "earnings per share" |
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211 | (1) |
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Opinions 16 and 17 --- Vesuvius erupts |
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212 | (4) |
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216 | (2) |
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Required conformity of tax accounting to financial accounting |
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218 | (1) |
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Return of the investment credit |
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219 | (2) |
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Current status of the research program |
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221 | (3) |
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The Wheat and Trueblood Study Groups |
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224 | (5) |
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229 | (1) |
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Cost and Financial Support of the Board and the Accounting Research Program |
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230 | (4) |
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230 | (2) |
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232 | (2) |
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Board's Procedure for Developing Pronouncements |
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234 | (35) |
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234 | (1) |
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235 | (2) |
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Appendix A Letter from AIA Special Committee on Cooperation with Stock Exchanges to the NYSE Committee on Stock List, dated September 22, 1932 |
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237 | (11) |
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Appendix B Report to Council of the Special Committee on Research Program |
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248 | (18) |
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Appendix C "Disclosure of Departures from Opinions of Accounting Principles Board," Special Bulletin of AICPA Council |
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266 | (3) |
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269 | (1) |
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The Canadian Accounting Profession in Historical Relief |
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269 | (6) |
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Emergence of the Accounting and Auditing Research Committee |
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275 | (10) |
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The New Research Program: Phase One |
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285 | (4) |
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The New Research Program: Phase Two |
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289 | (2) |
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The New Approach to Issuing Pronouncements |
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291 | (4) |
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Other Cica Research Activities |
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295 | (1) |
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Cost of the Research and Handbook Program |
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296 | (4) |
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Role Of Government in Accounting Matters |
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300 | (2) |
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Interest in Accounting Principles By Other Groups |
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302 | (2) |
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302 | (1) |
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302 | (1) |
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302 | (1) |
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303 | (1) |
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303 | (1) |
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304 | (2) |
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V A Critical Review Of The Evolving Trends |
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306 | (25) |
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Jurisdiction of the Accountancy Bodies Regarding the Conduct of Qualified Accountants |
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306 | (2) |
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Factors Affecting the Origin of Pronouncement Programs |
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308 | (2) |
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Relation Between Pronouncement Programs on Accounting and Auditing |
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310 | (1) |
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Learning Curves Among Countries |
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311 | (2) |
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The Process of Developing Principles |
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313 | (2) |
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315 | (5) |
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Place of Basic Principles |
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320 | (1) |
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Terminology -- A Digression |
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321 | (2) |
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323 | (5) |
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Information About Current Practice |
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328 | (1) |
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Feedback from Research Studies and Exposure Drafts |
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329 | (2) |
| Conclusion: A Plea to the Profession |
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331 | |
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