Resident fellow Alex J. Pollock submits a letter of comment to the Securities and Exchange Commission and explains why the conceptual deficiencies of the fair value accounting theory make it a poor ...

Every business owner needs to have at least a rudimentary understanding of accounting theories and principles. Understanding your books and what various accounting reports represent helps you ...

Accounting is the mathematical science of collecting, recording, and compiling financial information into formats that can communicate that information to its end users in an efficient and effective ...

This is a preview. Log in through your library . Abstract This paper gives certain fundamental portions of accounting theory-as it is currently understood and practiced-an axiomatic formulation in ...

The Accounting Historians Journal, Vol. 48, No. 2 (December 2021), pp. 1-10 (10 pages) This manuscript is a biography of George H. Sorter. An innovative accounting theorist and educator, Sorter was ...

As a student in our program, you benefit from a curriculum developed with the input of industry leaders from the Big Four and regional accounting firms, and a faculty of leading academics and ...

Offered by the Department of Accounting and Information Systems of Rutgers Business School, this program prepares students for scholarly research and teaching. The department includes a number of ...

For more than a month Wall Street and Washington have heard that roly-poly Howard Hopson, kingpin of $1,038,000,000 Associated Gas & Electric Co., was so ill he was under an oxygen tent. Since Mr.