ABSTRACT
This book, first published in 1984, collects together a host of valuable research papers published on accounting and auditing principles and procedures from the years 1917 to 1953. They are a key resource on the history and development of the accounting professions.
TABLE OF CONTENTS
part I|149 pages
Papers published by the Research Department of the American Institute of Accountants in reference to the work of the Committee on Accounting Procedure and the Committee on Auditing Procedure, 1940–1953. (All papers first appeared in The Journal of Accountancy.)
chapter |2 pages
Inventories
A PRELIMINARY STATEMENT BY THE RESEARCH DEPARTMENT OF THE AMERICAN INSTITUTE OF ACCOUNTANTS
chapter |13 pages
Inventories
A TENTATIVE STATEMENT BY THE RESEARCH DEPARTMENT OF THE AMERICAN INSTITUTE OF ACCOUNTANTS
chapter |2 pages
Foreign Operations and Foreign Exchange
chapter |8 pages
Clients’ Written Representations Regarding Inventories, Liabilities, and Other Matters
A STATEMENT BY THE AMERICAN INSTITUTE OF ACCOUNTANTS COMMITTEE ON AUDITING PROCEDURE
chapter |6 pages
Accountants’ Reports—or Certificates
HISTORICAL NOTE PREPARED BY THE RESEARCH DEPARTMENT OF THE AMERICAN INSTITUTE OF ACCOUNTANTS
chapter |8 pages
Should the Term “Surplus” Be Eliminated?
REPORT OF THE SUBCOMMITTEE ON SURPLUS OF THE COMMITTEE ON ACCOUNTING PROCEDURE, AMERICAN INSTITUTE OF ACCOUNTANTS
chapter |8 pages
Current Practice in Accounting for Special War Reserves
A STUDY BY THE RESEARCH DEPARTMENT OF THE AMERICAN INSTITUTE OF ACCOUNTANTS
chapter |2 pages
Confirmation of Inventories in Public Warehouses
Report of a Subcommittee of the Committee on Auditing Procedure, American Institute of Accountants
chapter |3 pages
Valuation of Inventories
chapter |1 pages
Balance Sheet Classification of “V” Loans
A STATEMENT BY THE RESEARCH DEPARTMENT OF THE AMERICAN INSTITUTE OF ACCOUNTANTS
chapter |6 pages
Effects of Wartime Government Regulations on Auditing Procedure
A STATEMENT BY THE RESEARCH DEPARTMENT OF THE AMERICANINSTITUTE OF ACCOUNTANTS
chapter |3 pages
Accountant's Report and Opinion
Report of a Subcommittee of the Committee on Auditing Procedure of the American Institute of Accountants
chapter |3 pages
Accountants’ Responsibility on Securities Registrations
REPORT OF A SUBCOMMITTEE OF THE COMMITTEE ON AUDITING PROCEDURE OF THE AMERICAN INSTITUTE OF ACCOUNTANTS
chapter |6 pages
Comment on “Accounting for Income Taxes”
A Statement by the Committee on Accounting Principles and Practice of the New Jersey Society of Certified Public Accountants
chapter |2 pages
Nature and Purpose of the Income Statement
A Report of the Subcommittee on the Income Statement to the Committee on Accounting Procedure of the American Institute of Accountants
chapter |8 pages
Corporate Accounting Principles
A Statement by the Research Department of the American Institute of Accountants
chapter |4 pages
“Tax Reductions” in Statements of Income
A Statement by the Research Department of the American Institute of Accountants
chapter |4 pages
Inventory Reserves
A Special Statement by the Research Department American Institute of Accountants
chapter |2 pages
Appropriation, Not Charges, Recommended To Cover Inflated Replacement Cost
A Special Statement by the Committee on Accounting Procedure American Institute of Accountants
chapter |26 pages
Disclosure in Financial Statements Codification of Institute Pronouncements
by the Research Department American Institute of Accountants
chapter |2 pages
Institute Committee Rejects Change In Basis for Depreciation Charges
A letter to Members of the American Institute of Accountants
chapter |6 pages
Illustrating Methods of Income Presentation Under Accounting Research Bulletin No. 35
by Research Department American Institute of Accountants
chapter |8 pages
An Inquiry into the Reliability Of Index Numbers
by the Research Department American Institute of Accountants
chapter |2 pages
Problems Engaging Immediate Attention of The Committee on Accounting Procedure
by The Research Department American Institute of Accountants
chapter |4 pages
Should Estimated Current Value of Inventories Be Disclosed?
by the Research Department American Institute of Accountants
chapter |4 pages
Departures from the Cost Basis
by Research Department American Institute of Accountants
chapter |8 pages
Suggestions for Operating Under the SEC's New Rules Governing Financial Statements
by the Research Department American Institute of Accountants
chapter |2 pages
Should Goodwill Be Written Off?
by the Research Department American Institute of Accountants
chapter |4 pages
Accounting for Stock Options: Why Accounting Research Bulletin 37 Was Revised
Research Department American Institute of Accountants
chapter |7 pages
Some Problems Regarding Consolidated And Parent Company Statements
Survey by Research Department American Institute of Accountants
chapter |4 pages
COMMITTEE ON ACCOUNTING PROCEDURE Membership - 1938-1959
part II|146 pages
Activities of the Securities and Exchange Commission in the field of accounting and auditing: Annual Reports of the Securities and Exchange Commission, 1939–1953
part III|49 pages
Documents relating to the policies of the New York Stock Exchange on the accounting and auditing practices of listed companies: 1926–1953; statements of position, reports, surveys and open letters by Stock Exchange officials other than those included in “Audits of Corporate Accounts,” volume I, part I.
