Reviews the book "Some Questions in Graduate Accounting Theory."

Reviews the book "Establishing Accounting Principles—A Crisis in Decision Making."

Reviews the book "Inventory of Generally Accepted Accounting Principles for Business Enterprises," by Paul Grandy.

Reviews the book "Corporate Reporting for the Professional Investor: What the Financial Analyst Wants to Know," by Corliss D. Anderson.

The article presents information about comments presented by some writers in their books related to accounting. "Handbook of Sampling for Auditing and Accounting" by Herbert Arkin constitutes an intelligible exposition of statistical sampling problems and techniques. Advantages of using statistical sampling procedures are clearly stated and fundamental steps in the sampling process are well treated. William J. Bowe's book titled "Tax Savings Through Estate Planning" provides an introduction into the field of estate planning for the student of taxation without previous exposure to this area. Yet another book "Pricing Decisions in Small Business" by W. Warren Hayne contains a description of the pricing practices of 88 firms in a wide variety of markets. About 44 per cent of the text is devoted to a summarization of the basic data. In the remainder of the text, the author focuses on the really conflicting problems of price determination as a temporal activity of the manager of an individual firm and as a mechanism which the economist uses for general statements about the functioning of the micro-economy.

Reviews the book "Management Decisions for Cash and Marketable Securities," by Harold Bierman and Alan K. McAdams.

Reviews four volume of the book "Accountant's Encyclopedia."

Reviews several books on accounting. "Economic Analysis for Engineering and Managerial Decision Making," by Norman N. Barish; "College Accounting," by Clem Boling; "Cases in Management Statistics," by Norbert Lloyd; "Accounting Practices in the Netherlands," by Gerhard G. Muller.

Abstract. This paper constitutes a historical study of the roots of the decision by Arthur Andersen & Co. in 1946 to adopt a two‐part auditor's opinion for all of its engagements, and of its eventual decision in 1962 to return to the standard form of the auditor's report. The essence of the two‐part opinion was to decouple the auditor's opinion on fairness of presentation from the opinion on conformity with generally accepted accounting principles. The paper also treats the factors that prompted the Canadian Institute of Chartered Accountants to adopt a two‐part opinion, and the reasons why it opted to return to the single‐opinion format in 1976. Résumé. L'auteur retrace l'historique de la décision prise en 1946 par Arthur Andersen & Cie de présenter l'opinion du verificateur en deux volets dans toutes ses missions, et de sa décision ultérieure, en 1962, de ramener le rapport du vérificateur à sa forme standard. Le choix de l'opinion en deux volets reposait sur l'intention de distinguer l'opinion du vérificateur quant à la fidélité avec laquelle est présentée l'information de l'opinion du vérificateur relative au respect des principes comptables généralement reconnus. L'auteur traite également des facteurs qui ont amené l'Institut Canadien des Comptables Agréés à adopter l'opinion en deux volets, et des raisons pour lesquelles il a choisi de rétablir l'opinion unique en 1976.

Stephen A. Zeff, Chronology of Significant Developments in the Establishment of Accounting Principles in the United States, 1926-1972, Journal of Accounting Research, Vol. 10, No. 1 (Spring, 1972), pp. 217-227