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The Accounting Review is one of the oldest accounting journals, and recent studies considered it to be one of the leading academic journals in accounting. The Accounting Review was established in 1926. In its early decades, the journal tended to publish articles that would be of interest to accounting practitioners, but over time it shifted ...
Articles of association are critical documents to corporate operations, as they may regulate both internal and external affairs. [1] Articles of incorporation, also referred to as the certificate of incorporation or the corporate charter, is a document or charter that establishes the existence of a corporation in the United States and Canada.
In Sri Lanka, student members of the Institute of Chartered Accountants of Sri Lanka are required to serve as a clerk serving under articles with a member of the Institute in practice or with a member of the Institute who is a salaried employee in the service of a firm of accountants for a minimum three-year practical training period. They are ...
within nine months of the end of the accounting reference period; or; if the accounting reference period is more than 12 months, within 22 months of the date of incorporation, or three months from the end of the accounting reference period, whichever is longer. A company may change its accounting reference date by sending Form 225 to the Registrar.
William Andrew Paton (July 19, 1889 – April 26, 1991) was an American accountancy scholar, known as founder of the American Accounting Association in 1916, and was founder and first editor of its flagship journal The Accounting Review. [1]
The Association's centennial volume, Years of Transition: The American Accounting Association 1991-2016, is a "contextualized history of the AAA, with close attention paid to the AAA’s interactions with its institutional, economic, educational, technical, professional, regulatory, and social environment."
By convention, most common law jurisdictions divide the constitutional documents of companies into two separate documents: [1]. the Memorandum of Association (in some countries referred to as the Articles of Incorporation) is the primary document, and will generally regulate the company's activities with the outside world, such as the company's objects and powers.
The current MBCA permits the articles of incorporation or the bylaws of a corporation to specify the forum or forums for litigation involving internal corporate affairs. Venue for Judicial Proceedings. Recognizing that many states have developed specialized “business courts” that may be more appropriate venues for business litigation, the ...