Law and Contemporary Problems | Vol 30 | No. 4

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Duke Law > Duke Law Scholarship Repository > Journals > LCP > Vol. 30 > No. 4 (1965)

Volume 30, Number 4 (Autumn 1965)
Uniformity in Financial Accounting

Preliminary

Clark C. Havinghurst

621

Articles

Uniformity in Financial Accounting: A Progress Report

Thomas D. Flynn

623

Uniformity Versus Flexibility: A Review of the Rhetoric

Thomas F. Keller

637

Some Observations on the Nature of Income, Generally Accepted Accounting Principles, and Financial Reporting

Willard J. Graham

652

Putting Uniformity in Financial Accounting Into Perspective

Weldon Powell

674

Management and Accounting Principles

Charles E. Johnson

690

The Accounting Principles Board and Differences and Inconsistencies in Accounting Practice: An Interim Appraisal

Robert T. Sprouse and Detlev F. Vagts

706

The Securities and Exchange Commission and Accounting Principles

J. Arnold Pines

727

Accounting Principles and Investment Analysis

Douglas A. Hayes

752

A Lawyer’s View of the Advantages of Uniformity in Accounting

Alan N. Polasky

772

Accounting Principles in Corporation Law

William P. Hackney

791

Accounting Uniformity in the Regulated Indusries

Jay H. Price Jr., Richard Walker, and Leonard Spacek

824

International Experience With Uniform Accounting

Gerhard G. Mueller

850

Developing and Implementing Higher Professional Standards in Accounting

Edmund F. Ingalls

874

Auditor’s Liability and the Need for Increased Accounting Uniformity

Edwin J. Bradley

898

Appendices

Appendix A: “The Basic Postulates of Accounting”

923

Appendix B: “A Tentative Set of Broad Accounting Principles for Business Enterprises”

923

Appendix C: “Summary of Generally Accepted Principles of Accounting for Business Corporations on a Historical Basis”

926

Appendix D: “Alternative Methods of Implementing Generally Accepted Accounting”

928

Journal Staff

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Print ISSN: 0023-9186

E-ISSN: 1945-2322