Accounting Problems of Multinational Enterprises (Book).
Abstract Reviews the book "Accounting Problems of Multinational Enterprises," by Elwood L. Miller.
To make high-quality research more accessible and easier to explore.
Fields:
273 results
The Closely Held Corporation Tax Answer Book (Book).
Abstract Reviews the book "The Closely Held Corporation Tax Answer Book," by Irving Schreiber.
Illustrations of Accounting for Marketable Equity Securities.
Abstract Reviews the book "Illustrations of Accounting for Marketable Equity Securities," by Hortense Goodman and Leonard Lorensen.
A Framework for Understanding "Substance Over Form" in Accounting.
Abstract The article focuses on a framework for understanding structure of financial accounting. In an effort to understand the present structure of financial accounting, it is essential that elements of that structure be examined continually. In identifying critical elements of such a structure, the Accounting Principles Board in its Statement No. 4 characterized "substance over form" as a basic feature of existing financial accounting (AICPA). The Study Group on Objectives of Financial Statements established by the American Institute of CPAs (AICPA) stated in its 1973 report that with respect to the qualitative characteristics of financial reporting, guidelines for reporting information should be expressed so that substance, not form, governs. A review of the professional literature indicates that there has not been published any comprehensive inquiry into the extent, to which substance over form has been incorporated into generally accepted accounting principles. Therefore, the objective of this article is to document the incidence and nature of substance over form as it has evolved in existing authoritative pronouncements.
Auditing Theory and Practice (Book).
Abstract Reviews the book "Auditing Theory and Practice," by C. William Thomas and Emerson O. Henke.
Financial Econometrics for Researchers in Finance and Accounting (Book).
Abstract Reviews the book "Financial Econometrics for Researchers in Finance and Accounting," by H. Russell Fogler and Sumdaram Ganapathy.
Maintenance of Capital: Financial Versus Physical (Book).
Abstract Reviews the book "Maintenance of Capital: Financial Versus Physical," edited by Robert R. Sterling and Kenneth W. Lemke.
Research to Support Standard Setting in Financial Accounting: A Canadian Perspective (Book).
Abstract Reviews the book "Research to Support Standard Setting in Financial Accounting: A Canadian Perspective," edited by Sanjoy Basu and J. Alex Milburn.
Cost and Managerial Accounting (Book).
Abstract Reviews the book "Cost and Managerial Accounting," by Ronald V. Hartley.
Managing Corporate Energy Needs: The Role of Management Accounting (Book).
Abstract Reviews the book "Managing Corporate Energy Needs: The Role of Management Accounting," by Harold E. Wyman and J. Edward Ketz.