درس‌هایی از تاریخ حسابداری: منتخبی از آثار استیون زف ۲۰۱۰
Insights from Accounting History: Selected Writings of Stephen Zeff 2010

1. Routledge Historical Perspectives in Accounting

2. Contents

3. Foreword

4. Acknowledgements

5. Introduction

6. REPLACEMENT COST: MEMBER OF THE FAMILY, WELCOME GUEST, OR INTRUDER?

7. The Rise of “Economic Consequences”

8. Paton on the Effects of Changing Prices on Accounting 1916–55

9. Truth in Accounting: The Ordeal of Kenneth MacNeal

10. Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917–1972

11. Big Eight Firms and the Accounting Literature: The Falloff in Advocacy Writing

12. Arthur Andersen & Co. and the two-part opinion in the auditor’s report: 1946–1962*

13. THE EARLY YEARS OF THE ASSOCIATION OF UNIVERSITY TEACHERS OF ACCOUNTING: 1947–1959

14. THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES

15. John B.Canning: A View of His Academic Career

16. THE WORK OF THE SPECIAL COMMITTEE ON RESEARCH PROGRAM

17. Du Pont’s early policy on the rotation of audit firms

18. ‘The apotheosis of holding company accounting’: Unilever’s financial reporting innovations from the 1920s to the 1940s

19. How the U.S. Accounting Profession Got Where It Is Today: Part I

20. How the U.S. Accounting Profession Got Where It Is Today: Part II

21. The Primacy of “Present Fairly” in the Auditor’s Report

22. THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES

23. The SEC Rules Historical Cost Accounting

24. Appendix