CAR Vol 2 No 2 — Spring / printemps 1986

Editor / Rédacteur : Haim Falk, University of Calgary  

Articles

Fritz Schmidt (1882-1950) and His Pioneering Work of Current Value Accounting in Comparison to Edwards and Bell's Theory
R.V. Mattessich 

Interpretation of Uncertainty Expressions
G.R. Chesley 

Interprétations des expressions d'incertitude
G.R. Chesley 

J.S. Hughes and W.E. Ricks
Market Reactions to Mandated Interest Capitalization 

A Critique of "Market Reactions to Mandated Interest Capitalization"
A.R. Abdel-khalik 

Discussion of "Market Reactions to Mandated Interest Capitalization"
L.D. Brown 

An Analysis of the Auditor's Uncertainty about Probabilities
S. Larsson and G.R. Chesley 

Discussion of "An Analysis of the Auditor's Uncertainty about Probabilities"
B.V. Balachandran 

Economic and Financial Reporting Effects of Inventory Tax Allowances
B. Barlev, D. Fried, and J. Livnat 

A Note on the Neutrality of Internal Control Systems in Audit Practice
J. Ham, D. Losell, and W. Smieliauskas 

Book Reviews

La comptabilié en périodes de changements de prix - D. Zéghal
M. Legault 

Marketing Effectiveness: Insights from Accounting and Finance - S.J. Shapiro and V.H. Kirpalani
C.A. Ross 

Canadian Advanced Financial Accounting - T.H. Beechy
P.R. Graul and J.H. Waterhouse 

International Conflict of Accounting Standards - K.S. Most
G.G. Mueller