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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.
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 ...
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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.
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).
gridcaha/istockphotoThe allure of Hollywood memorabilia has been known to transcend generations, with props, costumes, and artifacts used by famous actors fetching astronomical prices at auction.
Conservatism: An Invitation to the Great Tradition is a 2017 book by English philosopher Roger Scruton, in which the author outlines the development of modern conservatism. It is intended as an introduction to conservatism, with the author stating, "I have written this book in the hope of encouraging well-meaning liberals to take a look at what ...