The Rule of Conservatism Reexamined Carl Thomas Devine Journal of Accounting Research 1963 1(2), 127 Conservatism
The Adjunct Method in Consolidations Edward J. Smolinski Journal of Accounting Research 1963 1(2), 149 Financial statement consolidation, Inter-company transactions, Minority interest
Postulates and Principles William J. Vatter Journal of Accounting Research 1963 1(2), 179 Accounting Theory, Accounting Principles
Accounting and Utilization of Resources William A. Paton Journal of Accounting Research 1963 1(1), 44 Role of accounting, Productive resources