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.

Usage, Works, Authorship, Classroom management, Classroom techniques, Pacioli, Luca, Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Book), Mathematics textbooks

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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.

Legal issues & crime, Pharmaceutical preparations, Legal/Government Regulation, United Kingdom, Company legal issue, Cases, Pharmaceutical industry, Study and teaching, Taxation, Transfer pricing, GlaxoSmithKline PLC, Case study

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