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
chapter |13 pages
Inventories
chapter |2 pages
Foreign Operations and Foreign Exchange
chapter |8 pages
Clients’ Written Representations Regarding Inventories, Liabilities, and Other Matters
chapter |6 pages
Accountants’ Reports—or Certificates
chapter |8 pages
Should the Term “Surplus” Be Eliminated?
chapter |8 pages
Current Practice in Accounting for Special War Reserves
chapter |2 pages
Confirmation of Inventories in Public Warehouses
chapter |3 pages
Valuation of Inventories
chapter |1 pages
Balance Sheet Classification of “V” Loans
chapter |6 pages
Effects of Wartime Government Regulations on Auditing Procedure
chapter |3 pages
Accountant's Report and Opinion
chapter |3 pages
Accountants’ Responsibility on Securities Registrations
chapter |6 pages
Comment on “Accounting for Income Taxes”
chapter |2 pages
Nature and Purpose of the Income Statement
chapter |8 pages
Corporate Accounting Principles
chapter |4 pages
“Tax Reductions” in Statements of Income
chapter |4 pages
Inventory Reserves
chapter |2 pages
Appropriation, Not Charges, Recommended To Cover Inflated Replacement Cost
chapter |26 pages
Disclosure in Financial Statements Codification of Institute Pronouncements
chapter |2 pages
Institute Committee Rejects Change In Basis for Depreciation Charges
chapter |6 pages
Illustrating Methods of Income Presentation Under Accounting Research Bulletin No. 35
chapter |8 pages
An Inquiry into the Reliability Of Index Numbers
chapter |2 pages
Problems Engaging Immediate Attention of The Committee on Accounting Procedure
chapter |4 pages
Should Estimated Current Value of Inventories Be Disclosed?
chapter |4 pages
Departures from the Cost Basis
chapter |8 pages
Suggestions for Operating Under the SEC's New Rules Governing Financial Statements
chapter |2 pages
Should Goodwill Be Written Off?
chapter |4 pages
Accounting for Stock Options: Why Accounting Research Bulletin 37 Was Revised
chapter |7 pages
Some Problems Regarding Consolidated And Parent Company Statements
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.