Lessons for the classroom from Luca Pacioli
Article Abstract:
The paper intends to broaden the applicability of accounting history to accounting education by presenting that there are lessons to be gained in textbook writing and classroom instruction from Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita, the earliest known accounting textbook.
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
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International transfer pricing at Marks Pharmaceuticals: a tax and financial accounting perspective
Article Abstract:
International transfer pricing of tangible and intangible assets is analyzed from a tax and financial reporting perspective. The landmark transfer pricing settlement by GlaxoSmithKline with the IRS provides a backdrop for the case.
Publication Name: Issues in Accounting Education
Subject: Social sciences
ISSN: 0739-3172
Year: 2007
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