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In accounting, the convention of conservatism, also known as the doctrine of prudence, is a policy of anticipating possible future losses but not future gains. It states that when choosing between two solutions, the one that will be least likely to overstate assets and income should be selected.
Positive accounting emerged with empirical studies that proliferated in accounting in the late 1960s. It was organized as an academic school of thought of discipline by the work of Ross Watts and Jerold Zimmerman (in 1978 and 1986) at the William E. Simon School of Business Administration at the University of Rochester, and by the founding of the Journal of Accounting and Economics in 1979.
This timeline of modern American conservatism lists important events, developments and occurrences that have affected conservatism in the United States. With the decline of the conservative wing of the Democratic Party after 1960, the movement is most closely associated with the Republican Party (GOP).
Watts passed the British Institute of Chartered Accountants' exam in 1924. [4] She served her articles with S. Williams of Manchester and Aberystwyth before joining W.B. Peat and Co. After receiving a practising certificate in April 1925, she briefly served in Homersham & Watts with Miriam Homersham , before setting up her own firm, E. Watts ...
Accounting Horizons 16.1 (2002): pages 43-54. Zeff, Stephen A. "How the US accounting profession got where it is today: Part I". Accounting Horizons 17.3 (2003): pages 189-205. Zeff, Stephen A. "How the US accounting profession got where it is today: Part II". Accounting Horizons 17.4 (2003): pages 267-286.
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At the 2011 Conservative Party Conference, the party released a pamphlet titled Modern Compassionate Conservatism, which senior leaders such as Cameron and foreign secretary William Hague claimed had pushed for "compassionate" and "cuddly" policies. [40] In 2015, Michael Gove claimed David Cameron was "a modern, compassionate Conservative."
The Conservative Mind is a book by American conservative philosopher Russell Kirk. It was first published in 1953 as Kirk's doctoral dissertation and has since gone into seven editions, the later ones with the subtitle From Burke to Eliot .