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New PDF release: Accountants' Handbook : 2004 Supplement

By D. R. Carmichael

The 2004 complement contains the subsequent new chapters:

  • Introduction to inner regulate evaluation and Reporting
  • Financial professional Witness demanding situations and Exclusions
  • Introduction to E-Discovery

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Extra info for Accountants' Handbook : 2004 Supplement

Sample text

C. Littleton based on it proved to have long-lasting influence and are described shortly. SANDERS, HATFIELD, AND MOORE’S CODIFICATION OF ACCOUNTING PRACTICES. In contrast to the AAA’s attempt to derive a coordinated body of accounting theory, A Statement of Accounting Principles, by Thomas Henry Sanders, Henry Rand Hatfield, and Underhill Moore, two professors of accounting and a professor of law, respectively, was a compilation through interviews, discussions, and surveys of “the current practices of accountants” and reflected no systematic theoretical foundation.

Chief Accountants during the life (1938–1959) of the Committee on Accounting Procedure were William W. Wentz (1938–1947), Earle C. King (1947–1956), and Andrew Barr (1956–1972), whose term also included most of the life (1959–1973) of the committee’s successor, the Accounting Principles Board. 38 Blough, “Development of Accounting Principles in the United States,” p. 10. 39 A. A. , “Accounting and the Law,” The Accounting Review, March 1938, p. 12. [Reprinted in The Journal of Accountancy, May 1938, p.

Page 188] Although the AAA’s intent was to emphasize accounting’s conceptual underpinnings, the “Tentative Statement” was substantially less conceptual and more practice oriented than might appear, not only because its principles were derived from practice but also because its “fundamental axiom” was essentially a description of existing practice. The same description of accounting was inherent in the report of the Special Committee on Co-operation with Stock Exchanges, was voiced by George O.

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