澳大利亚的会计历史 (SEJARAH AKUNTANSI AUSTRALIA)

1086

征服者威廉宣布末日审判书,其中包含了什么是由于国王和他的裁决,在这样一种方式,反对的意见详细记录。威廉在英国实行封建制度英国国王哈罗德的失败后,系统需要更多的记录保存。

 

1225

米兰首席法官作出充分考虑在船舶载运的货物。意大利共和国开始,已通过法律,规定公共文士轨道商品。

 

1374

诗人乔叟担任财务总监,海关在伦敦的港口。乔叟的坎特伯雷故事集“,包括贸易商和里夫放言”核数师从来没有能够取胜。“随着中世纪的结束,贸易不断增长,信用交易已成为普遍的,并记录(和门将的记录)需要更精确。

 

1494

意大利僧人卢卡帕茨奥里德正式介绍他总结的算术,数学知识汇编“双进入”簿记。帕茨奥里根据他的工作程序上常用于热那亚,佛罗伦萨,米兰和威尼斯约

1350

复式记账使得它更容易为他们检测错误,并提供更完整的业务活动,资产负债表的图片与损益表一起。

 

1553

Peele詹姆斯写道:可能是第一原来书本上的英文文本。

 

1581

CollegioDEIRaxonati 成为世界上第一个会计师。到1669年,没有人将被允许在威尼斯的练习,而校园的成员。

 

1600

东印度公司。贸易公司引进资本投资和股利分配,创造伟大的为问责投资者的需要。

 

1651

dyckman Johnannes 移动作为一个新阿姆斯特丹总督彼得Stuyvesant簿记。 dyckman将于一年后,由于不正确的帐户给予更换。会计业务已开始在美国成长。

 

1775-1783

美国革命没有直接导致生长在英国的会计作为债权人委任一名会计师作为破产爆炸受托人。 1793年,在英格兰和苏格兰的20多个银行公司失败,会计师进行干预,以解决自己的事务。

 

1789

美国政府创建的,包括审计长,财政部。本杰明•富兰克林敦促企业家有“accompts的培训和设施。”富兰克林作为一名年轻男子收到钱,保持书籍,购买和使用创造技能的邮政服务。托马斯•杰斐逊之间的第一次在美国国会图书馆的书籍课本。

 

1841年至1850年

扩大铁路帝国聘请独立的会计师核数师的管理。

 

1850

有264的“accomptants”在伦敦的专业目录中列出。在1799年,只有11个;在1840年,有107个。

 

1854年

苏格兰的正式认可根据指定的注册会计师行业“。”

 

1880

英国正式承认的“会计师”时,在英格兰及威尔士特许会计师公会成立于1880年5月由皇家宪章后,当地社区一起来到六会计师在伦敦,利物浦,曼彻斯特和谢菲尔德。其他机构接受1948年的“宪章”。作为一个特许机构,研究所的工作主要是在公共利益和为成员,有超过124 000。

 

1887年

在美国的首个会计组织正式成立。

 

1896年

纽约州正式承认根据许可证会计师行业。

 

1897年

01月28日纽约州注册会计师协会组织。其他国家很快效仿。查尔斯•沃尔哈斯金斯当选首任总统的NYSSCPA。哈斯金斯是在1896年的国家会计师考试委员会的首任总统。1900年,他成为了纽约大学工商学院,会计及财务的首任院长。

 

1895-1905

纽约,安大略省和西部铁路公司成为在美国的第一条铁路发出经审核财务报表。国钢的第一大工业公司出具审计报告。公平人寿保险协会成为第一家保险公司,有一个独立的审计。打开闸门会计师。同时,重点大学,如芝加哥大学和达特茅斯建立会计课程,虽然商学院已举办19世纪中叶以来,教簿记和会计技能

 

1913年

作为主要集在这一领域的会计专业的美国所得税的实施。在同一时间,弹射器作为一个在董事会中的顾问车间顶部和注册会计师行业的管理经验。

 

1928年

在澳大利亚特许会计师协会(ICAA)研究所是在1928年由皇家宪章。现在,本理事会根据皇家宪章“补编(不时经修订)于2000年8月23日,由总督代表英国女王伊丽莎白二世授予。

 

1931年

ultramares案件所确立的原则,核数师有一个依靠的审计报告的第三方的责任。美国注册会计师协会的报告中删除单词“认证”和“检查”,以强调该报告的意见,并不能保证更换。

 

1933年

电影艺术与科学学院选择Price Waterhouse的监督在1933年的奥斯卡奖投票,dalamtanggapan该奖项是操纵的信念。 ItuAkademi公布的参与,以建立公众的信心在奥斯卡。

1941年

美国证券和交易委员会(SEC)要求核数师的审查报告指出,按照会计准则公认的原则。

 

1952年

在1952年英联邦会计师学院(原名会计师附属研究所,维多利亚)和联邦会计师,这是建立在维多利亚学院决定合并,成为澳洲会计师公会。澳洲会计师公会更名为澳大利亚在1990年执业会计师协会,然后几年后,再次更名,澳洲会计师公会。

 

1965年

本理事会和澳洲会计师公会于1965年成立了会计研究基金会。在1974年进行了改组,并改名为澳大利亚会计研究基金会(“AARF”)。基金会做研究,讨论的论文,专着和指引,并准备提交政府代表澳洲会计师公会及本理事会。单身生活AARF立法审查委员会理事会(澳大利亚和鉴证准则理事会是由澳大利亚政府的财务汇报局承担),现在是我们自己的董事长理查德•Bobb。

 

1968年

美国大陆贩卖的情况下扩大核数师的责任,包括刑事制裁,看着其他方式时,他们不应该。

1973年

公众普遍接受的会计准则的认识导致形成一个独立的美国财务会计准则委员会。

 

1973年

6月29日,1973年的国际会计准则委员会(“常设委员会”)成立首次会议在伦敦作为该协议的结果在澳大利亚,加拿大,法国,德国,日本,墨西哥,荷兰,英格兰,爱尔兰和美国的会计机构,以及状态当时,这个国家是机构间常设委员会。 2001年4月1日,国际会计准则委员会(IASB)的假设及其前身机构,国际会计准则委员会会计标准制定的责任。建议报告塑造未来的常设委员会的建议为基础,这是一个重组的高潮。国际会计准则委员会发表的声明呼吁国际财务报告准则(IFRS)系列标准。它还通过了由委员会发出的国际会计准则委员会(IASC)的标准体。该声明将继续到指定的“国际会计准则”(IAS)的。

 

1977

国际会计师联合会(IFAC)成立于1977年成立,作为一个会计专业的世界性组织。在119个国家的163 IFAC会员团体,超过250万注册会计师在工作实践中,工业和商业,政府和学术界的代表,组成。国际会计师联合会,以服务公众利益,加强的会计专业的全球和贡献强大的国际经济的发展,建立和促进坚持高品质的专业标准,推动了标准的国际趋同和谈论公共利益的问题在那里的专业知识职业是最相关的。

2000

澳大利亚公司法经济改革计划法1999形式的基础上设置作为公司法澳大利亚政府的经济改革计划的一部分,新标准设置。立法正式通过生效于2000年1月1日起,一项新的法规。会计准则制定的制度安排,涉及财务报告委员会(FRC)和澳大利亚会计准则委员会(AASB),这将在私营和公共部门处理的默认设置与监督责任有其自身的研究和行政人员。它取代了下AASB安排工作与公共部门会计专业会计准则委员会联合和使用的AARF人员的服务。

 

2004年

澳大利亚公司法经济改革计划(审计改革和上市公司信息披露法案2004),形成重组的审计和鉴证准则理事会(“AUASB”)作为一个独立的法人实体。作为一个国家的审计和保证标准的制定者,AUASB具有重要的作用,在发展高品质为保证服务的审计师和其他供应商的标准和相关的指导。该理事会由的AARF,2004年7月1日之前。

 

 

 

 

 

 

 

 

ÀODÀLÌYǍ DE KUÀIJÌ LÌSHǏ

1086
Zhēngfú zhě wēilián xuānbù mòrì shěnpàn shū, qízhōng bāohán Shénme jìlù shì zài zhèyàng yī zhǒng fāngshì, yóuyú guówáng hé tā de cáijué zhōng xiángxì Duì bóchì. Wēilián tíqǐ zài yīngguó shībài hòu fēngjiàn Yīng wáng hā luō dé, xìtǒng xūyào gèng duō de jìlù bǎocún
1225
Mǐlán shǒuxí fǎguān zuòchū chōngfèn kǎolǜ huòwù jinxing Chū huò. Yìdàlì gònghéguó kāishǐ, yǐ tōngguò fǎlǜ, yāoqiú gōngzhòng Gēnzōng shāngpǐn de wénshì.

1374
Shīrén jié fú lǐ·qiáo sǒu zài kǒu’àn hǎiguān dānrèn cáiwù zǒngjiān Lúndūn. Qiáo sǒu de kǎntèbóléi gùshì jí “, bāokuò shāngrén hé chuīniú Lǐ fu de “hé shù shī bùnéng qǔshèng.” Suízhe zhōngyāng dǎobì Shìjì, màoyì de zēngzhǎng, xìnyòng jiāoyì yǒu Kuān, bìng jìlù (jìlù bǎochí zhě) xūyào gèng Quánlì.

1494
Yìdàlì sēngrén lú kǎ pà cí ào lǐ de zhèngshì chūtái de “fùshì” Zài tā de zǒngjié huìbiān de suànshù, bùjì Shùxué zhīshì. Pà cí ào lǐ gēnjù tā de gōngzuò chéngxù Chángyòng yú rènàyà, fóluólúnsà, mǐlán hé wēinísī yuē

1350
Fùshì jì zhàng, shǐ tā gèng róngyì wèi tāmen jiǎncè cuòwù Liánhé zīchǎn fùzhài biǎo de yùnzuò, bìng tígōng yīgè gèng wánzhěng de túpiàn Sǔnyì biǎo.

1553
Peele zhānmǔsī xiě dào: Shénme shì kěnéng de dì yīgè yīngwén yuánwén shàng Bùjì.

1581
De de Collegio DEI Raxonati chéngwéi zài shìjiè shàng dì yī suǒ shèqū Kuàijìshī. Dào 1669 nián, méiyǒu rén jiāng bèi yǔnxǔ zài wēinísī liànxí Ér xiàoyuán lǐ de chéngyuán.

1600
Dōng yìndù gōngsī. Màoyì gōngsī jièshào Gǔxí hé zīběn tóuzī de bùmén, chuàngzàole jùdà de xūqiú Duì tóuzī zhě fùzé

1651
Dyckman Johnannes yídòng zuòwéi xīn āmǔsītèdān bùjì Gēnjù zhōuzhǎng bǐde Stuyvesant. Dyckman jiāng yú yī nián hòu gēnghuàn Yīnwèi tā bìng méiyǒu zhēnzhèng de zhànghù. Qǐyè kuàijì yǒu Yǐjīng kāishǐ zài měiguó chéngzhǎng.

1775-1783
Měiguó gémìng méiyǒu zhíjiē dǎozhì kuàijì zēngzhǎng Yīngyǔ zuòwéi zhàiquánrén wěirèn zuòwéi shòutuō rén de kuàijìshī, zài bàozhà Pòchǎn. Zài 1793 nián,20 duō jiā jīnróng gōngsī zài yīngguó hé Sūgélán shībài, kuàijìshī jìnxíng gānyù, yǐ jiějué zìjǐ de shìwù.

1789
Měiguó zhèngfǔ chuàngzàole cáizhèng bù, bāokuò Shěnjì zhǎng. Běnjiémíng·fùlánkèlín dūncù qǐyè jiā yǒu Zài péixùn hé shèshī “accompts.” Fùlánkèlín shōu dào de qián, zuòwéi yīgè niánqīng de Nánzǐ bǎochí de shūjí, gòumǎi hé shǐyòng chuàngzào jìnéng Yóuzhèng fúwù. Tuōmǎsī·jiéfěixùn liǎng kèběn Zài měiguó guóhuì túshū guǎn de dì yī běn shū.

1841

Nián zhì 1850 nián Kuòdà tiělù dìguó pìnqǐng kuàijìshī dúlì shěnjì shī Guǎnlǐ.

1850
Yǒu 264 de “accomptants” de zài lúndūn mùlù liè chū Zhuānyè. Zài 1799 nián, zhǐyǒu 11 gè; zài 1840 nián, yǒu 107 gè.

1854

Nián Sūgélán zhèngshì chéngrèn gēnjù zhǐdìng de zhuānyè “Tèxǔ kuàijìshī”.

1880
Yīngguó zhèngshì chéngrèn de “kuàijì” shí, Zài yīnggélán jí wēi’ěrshì tèxǔ kuàijìshī gōnghuì chénglì Jì yīngguó huángjiā xiànzhāng 1880 nián 5 yuè liù gè běndì Zài lúndūn, lìwùpǔ, mànchèsītè hé xiè fēi’ěrdé de kuàijìshī. Qítā jīgòu jiēshòu 1948 nián de “xiànzhāng”. Zuòwéi tèxǔ Tuántǐ, xuéhuì gōngzuò zhǔyào shi zài gōnggòng lìyì hé wèi Yǒu chāoguò 124 wàn de chéngyuán.

 

1887

Nián Zài měiguó de shǒu gè kuàijì zǔzhī zhèngshì chénglì.

1896

Nián Niǔyuē zhōu zhèngshì chéngrèn de zhíyè xǔkě Zhùcè kuàijìshī.

1897

Nián Niǔyuē zhōu zhùcè kuàijìshī xiéhuì zǔzhī 1 Yuè 28 rì. Qítā guójiā hěn kuài xiàofǎng. Chá’ěrsī·wò ēr hā sī jīn sī Dāngxuǎn zǒngtǒng de NYSSCPA dì yī. Hā sī jīn sī shì dì yī Guójiā yú 1896 nián zhùcè kuàijìshī kǎoshì wěiyuánhuì zhǔxí. Zài 1900 nián, tā chéngwéile niǔyuē dàxué xuéyuàn de shǒu rèn yuàn zhǎng Shāngyè, kuàijì jí cáiwù.

1895-1905
Niǔyuē, āndàlüè shěng hé xībù tiělù gōngsī chéngwéi shǒu jiā Tiělù zài měiguó fāxíng jīng shěnjì de cáiwù bàobiǎo. Gōnghuì Měiguó gāngtiě dì yī dà gōngyè qǐyè fāchū shěnhé Bàogào. Gōngpíng rénshòu bǎoxiǎn xiéhuì chéngwéi dì yīgè bǎoxiǎn Gōngsī yǒngyǒu dúlì de shěnjì. Dǎkāi zhámén de Zhùcè kuàijìshī. Tóngshí, rú gè dà gāoxiào Zhījiāgē dàxué hé dá tè máo sī dàxué shèlì kuàijì kēmù, Jǐnguǎn shāng xuéyuàn yǐ jǔxíng jiào bùjì Zì 19 shìjì zhōngyè de kuàijì jìnéng

1913

Nián Yī rú měiguó suǒdéshuì kuàijì de shíshī Zài zhège wǔtái shàng de zhǔyào hángyè. Tóngshí, zhùcè kuàijìshī guǎnlǐ Zuòwéi gùwèn de zhuānyè zhīshì, tánshè qì zài huìyì shì de dǐng bù hé Chējiān.

1928

Nián Zài àodàlìyǎ tèxǔ kuàijìshī xiéhuì (ICAA) yánjiū suǒ Shì yóu 1928 nián de huángjiā xiànzhāng. Xiànzài, běn lǐshì huì xià yùnzuò Jǐyǔ éwài de huángjiā xiànzhāng (bùshí xiūdìng) Zǒngdū dàibiǎo yīngguó nǚwáng yīlìshābái èr shì yú 2000 nián 8 yuè 23 rì.

1931

Nián Ultramares ànjiàn suǒ quèlì de yuánzé, hé shù shī yǒu zérèn Yīkào shěnjì bàogào de dì sānfāng. Měiguó yánjiū suǒ Zhùcè kuàijìshī shānchú “rènzhèng” zì de bàogào, qǔ’érdàizhī dì shì “Jiǎnchá”, yǐ qiángdiào gāi bàogào de yìjiàn, bìng bùnéng bǎozhèng.

1933

Nián Diànyǐng yìshù yǔ kēxué xuéyuàn xuǎnzé jiàgé Pǔ huá yǒng dào jiāndū zài 1933 nián de àosīkǎ jiǎng tóupiào, Xiāngxìn, gāi jiǎngxiàng shì cāozòng xiǎngyìng. Tā Xuéyuàn chūbǎn cānyù chuàngjiàn zài gōngzhòng de xìnxīn Àosīkǎ jiǎng.

1941

Nián Měiguó zhèngquàn hé jiāoyì wěiyuánhuì (SEC) yāoqiú hé shù shī bàogào Guójiā kǎoshì de yuánzé Gōngrèn de kuàijì zhǔnzé.

 

1952

Nián Zài 1952 nián yīng liánbāng kuàijìshī xiéhuì (qiánshēn wèi Kuàijìshī xiéhuì de chéngyuán, wéiduōlìyǎ zhōu) hé liánbāng Kuàijìshī, zhè shì jiànlì zài wéiduōlìyǎ xuéyuàn juédìng jiéhé qǐlái, bìng Xíngchéng àodàlìyǎ kuàijìshī xiéhuì. Shèhuì àodàlìyǎ Kuàijìshī gēngmíng wèi àodàlìyǎ kuàijìshī xiéhuì Zhíyè kuàijìshī zài 1990 nián, ránhòu jǐ nián hòu gǎibiàn qí Míngchēng, zàicì, àozhōu kuàijìshī gōnghuì.

 

1965

Nián 1965 Nián, běn lǐshì huì hé àozhōu kuàijìshī gōnghuì jiànlìle kuàijì Yánjiū jījīn huì. Tā zài 1974 nián jìnxíngle gǎizǔ, bìng gǎimíng wèi Àodàlìyǎ kuàijì yánjiū jījīn huì (“AARF”). Jīchǔ Jìnxíng yánjiū, tǎolùn lùnwén, zhuānzhe hé Zhǐdǎo, bìng zhǔnbèi xiàng zhèngfǔ tíjiāo de kuàijìshī shìwù suǒ de dàibiǎo Àodàlìyǎ hé běn lǐshì huì. Ānlǐhuì de AARF shì yīgè dānyī de shēnghuó Lìfǎ shěnchá wěiyuánhuì (àodàlìyǎ biāozhǔn jí ānquán hòu Àodàlìyǎ zhèngfǔ chéngdān cáiwù huìbào jú Lǐshì huì) hé xiànzài shì wǒmen zìjǐ de dǒngshì zhǎng lǐ chá dé·Bobb.

 

1968

Nián Měiguó dàlù fànmài de qíngkuàng xià yáncháng zérèn Hé shù shī, bāokuò xíngshì zhìcái, kànzhe qítā fāngshì Dāng tāmen bù yìng gāi.
1973

Nián Gōngzhòng pǔbiàn jiēshòu de kuàijì zhǔnzé de rènshi, dǎozhì Jiànlì yīgè dúlì dì měiguó cáiwù kuàijì zhǔnzé Huì.

 

1973

Nián Guójì kuàijì zhǔnzé wěiyuánhuì (“chángshè wěiyuánhuì”) chénglì Zài 1973 nián 6 yuè 29 rì, zài lúndūn de shǒu cì huìyì de jiéguǒ Kuàijì jīgòu, zài àodàlìyǎ, jiānádà, fàguó, déguó, xiéyì Rìběn, mòxīgē, hélán, yīngguó hé ài’ěrlán Měiguó, zhèxiē guójiā shì zài gāi wěiyuánhuì chángshè wěiyuánhuì Shíjiān. 2001 Nián 4 yuè 1 rì qǐ, guójì kuàijì zhǔnzé wěiyuánhuì (IASB) de jiǎshè, cóng gōngsī de kuàijì biāozhǔn zhìdìng de zérèn Qiánshēn jīgòu, jīgòu jiān chángshè wěiyuánhuì. Zhè shì chóngzǔ de gāocháo Jiànyì de jīchǔ shàng, bàogào jiànyì Sùzào wèilái de chángshè wěiyuánhuì. Guójì kuàijì zhǔnzé wěiyuánhuì gōngbù de yī xìliè biāozhǔn Shēngmíng zhōng tí dào de guójì cáiwù bàogào zhǔnzé (Guójì cáiwù bàogào zhǔnzé “). Tā hái tōngguòle yóu dǒngshìhuì bānfā de biāozhǔn tǐ Guójì kuàijì zhǔnzé wěiyuánhuì (IASC). Tā Shēngmíng jìxù zhǐdìng de “guójì kuàijì Biāozhǔn “(IAS) de.

 

1977
Chénglì yú 1977 nián, guójì kuàijìshī liánhé huì (IFAC) Zuòwéi yīgè quánqiú kuàijì zǔzhī jiànlì Zhuānyè. Zài 119 gè guójiā de 163 IFAC huìyuán tuántǐ zǔchéng, Dàibiǎo chāoguò 250 wàn zhùcè kuàijìshī céng Shíjiàn zhōng, gōngyè hé shāngyè, zhèngfǔ hé xuéshù jiè. IFAC de shì Shǐmìng shì wèi gōngzhòng lìyì fúwù, yǐ jiāqiáng zhěnggè shìjiè Kuàijì zhuānyè hé qiángjìng de fǎ zhǎn zuòchū gòngxiàn Guójì jīngjì fāzhǎn hé cùjìn zūnshǒu Gāo sùzhì de zhuānyè biāozhǔn, cùjìn guójì Zhèxiē biāozhǔn dì xiánjiē hé gōnggòng lìyì de wèntí shàng fāyán Nǎlǐ shì zuì xiāngguān de zhuānyè zhīshì.

 

2000
Àodàlìyǎ gōngsī fǎ jīngjì gǎigé jìhuà fǎ 1999 Xíngchéng de yībùfèn, yòng yú shèzhì xīn biāozhǔn shèzhì de jīchǔ Àodàlìyǎ zhèngfǔ gōngsī fǎ jīngjì gǎigé jìhuà. Lìfǎ zhèngshì tōngguòle yī xiàng xīn guī lì shēngxiào 2000 Nián 1 yuè 1 rì qǐ, qiángzhì. Kuàijì zhǔnzé zhìdìng de zhìdù ānpái shèjí Cáiwù bàogào wěiyuánhuì (FRC) de jiāndū zérèn Àodàlìyǎ kuàijì zhǔnzé wěiyuánhuì (AASB), tā jiāng chǔlǐ Mòrèn shèzhì zài sīrén hé gōnggòng bùmén, bìng yǒngyǒu zìjǐ de Yánjiū rényuán hé xíngzhèng rényuán. Tā qǔdài de ānpái xià AASB shì kuàijì zhuānyè xiéhuì yǔ hézuò Bùmén kuàijì zhǔnzé wěiyuánhuì hé shǐyòng gōngzuò rényuán de fúwù AARF.

 

2004

Nián Àodàlìyǎ gōngsī fǎ jīngjì gǎigé jìhuà (shěnjì zhìdù gǎigé Shàngshì gōngsī xìnxī pīlù) fǎ 2004“guīdìng de shèlì Chóngzǔ de shěnjì hé jiàn zhèng zhǔnzé lǐshì huì (“AUASB”) Dúlì de fǎrén shítǐ. Zuòwéi yīgè guójiā de shěnjì hé bǎozhèng AUASB biāozhǔn dì zhìdìng zhě, zài fāzhǎn gāo kējì de zhòngyào zuòyòng Hé shù shī hé gōngyìng shāng de zhìliàng biāozhǔn hé xiāngguān de zhǐdǎo Qítā bǎozhèng fúwù. Ānlǐhuì céng guǎnxiá de AARF 2004 Nián 7 yuè 1 rì qǐ.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A HISTORY OF ACCOUNTING AUSTRALIA

 

 

1086

William the Conqueror promulgates the Domesday Book, which contains records of what is due to the king and his lords in such detail that it defies refutation. William instituted feudalism in Britain after defeating the English King Harold, and the system required more record keeping.

 

1225

The chief magistrate of Milan renders full accounts of goods carried on ships. Early Italian republics have passed laws requiring that public scribes keep track of merchandise.

 

1374

Poet Geoffrey Chaucer works as the comptroller of customs in the port of London. Chaucer’s Canterbury Tales includes a bragging merchant and a reeve whom “no auditor could ever win on.” By the close of the Middle Ages, commerce is so developed that credit transactions have become widespread, and record keeping (and record keepers) need to be more exact.

 

1494

Italian monk Luca de Pacioli officially introduces “double entry” bookkeeping in his Summa de Arithmetica, a compendium of mathematical knowledge. Pacioli bases his work on procedures that have generally been used in Genoa, Florence, Milan and Venice since about 1350. Double entry bookkeeping made it easier for them to detect errors and provided a fuller picture of business activity—a balance sheet along with an income statement.

 

1553

James Peele writes what is probably the first original English text on bookkeeping.

 

1581

The Collegio dei Raxonati becomes the world’s first society of  accountants. By 1669, no one will be permitted to practice in Venice without being a member of the college.

 

1600

The East India Company is founded. The trading company introduces invested capital and dividend distributions, creating a great need for accountability to investors.

 

1651

Johnannes Dyckman is engaged as bookkeeper for New Amsterdam under Gov. Peter Stuyvesant. Dyckman will be replaced one year later because of improperly rendered accounts. The accounting business has already started to grow in America.

 

 

 

1775 to 1783

The American Revolution indirectly causes growth of accountancy in Britain as creditors appoint accountants as trustees during an explosion of bankruptcies. In 1793, more than 20 banking firms in England and Scotland fail, and accountants step in to settle their affairs.

 

1789

The U.S. government creates the Treasury Department, including a comptroller and auditor. Benjamin Franklin urges businessmen to have training and facility in “accompts.” Franklin earned money as a young man keeping books of account, and used those skills later to create the postal service. Thomas Jefferson’s two bookkeeping texts are among the first books in the Library of Congress.

 

1841 to 1850

Expanding railroad empires employ accountants as auditors independent of management.

 

1850

There are 264 “accomptants” listed in London’s directory of professionals. In 1799, there were only 11; in 1840, there were 107.

 

1854

Scotland formally recognises the profession under the designation of “chartered accountants.”

 

1880

England formally recognises the “chartered accountant”, when the Institute of Chartered Accountants in England & Wales was incorporated by Royal Charter in May 1880 following the coming together of six local societies of accountants in London, Liverpool, Manchester and Sheffield. The Institute received a Supplemental Charter in 1948. As a Chartered body, the Institute operates primarily in the public interest and for its members of which there are over 124,000.

 

1887

The first accounting organisation in the United States is established.

 

1896

New York state officially recognises the profession under the licence of certified public accountant.

 

1897

The New York State Society of Certified Public Accountants is organized on January 28. Other states rapidly follow. Charles Waldo Haskins is elected the first president of the NYSSCPA. Haskins already was the first president of the Board of State Examiners of Public Accountants in 1896. In 1900, he becomes the first dean of the New York University School of Commerce, Accounts and Finance.

 

 

1895 to 1905

The New York, Ontario and Western Railway Company becomes the first railroad in the United States to issue audited financial statements. United States Steel is the first major industrial corporation to issue an audited report. Equitable Life Assurance Society becomes the first insurance company to have an independent audit. The floodgates were opened for certified public accountants. Meanwhile, major universities like the University of Chicago and Dartmouth establish accounting courses, though business colleges have been organized to teach bookkeeping and accounting skills since the mid-19th century.

 

1913

The enactment of the US income tax laws establishes accountants as the premier profession in this arena. At the same time, CPA management expertise catapults the profession as top consultants in boardrooms and on factory floors.

 

1928

The Institute of Chartered Accountants in Australia (ICAA) was constituted by Royal Charter in 1928. The ICAA now operates under a Supplemental Royal Charter (amended from time to time) granted by the Governor-General on behalf of Queen Elizabeth II on 23 August 2000.

 

1931

The Ultramares case establishes the principle that auditors have liability to third parties relying on the auditor’s report. The American Institute of CPAs eliminates the word “certify” from the report and replaces it with “examined” to emphasise the report was an opinion, not a guarantee.

 

1933

The Academy of Motion Picture Arts and Sciences chooses Price Waterhouse to oversee the voting for the Oscar awards in 1933, in response to the widely held belief that the awards were rigged. The Academy publicizes the engagement to create public confidence in the Oscar.

 

1941

The US Securities and Exchange Commission requires the auditor’s report to state that the examination was made in accordance with generally accepted accounting standards.

 

1952

In 1952 the Commonwealth Institute of Accountants (formerly known as the Incorporated Institute of Accountants, Victoria) and the Federal Institute of Accountants, incorporated in Victoria decided to merge and form the Australian Society of Accountants. The Australian Society of Accountants changed its name to the Australian Society of Certified Practising Accountants in 1990 and then several years later changed its name, again, to CPA Australia.

 

 

 

1965

In 1965 the ICAA and CPA Australia established an Accountancy Research Foundation. In 1974 this was reorganised and renamed the Australian Accounting Research Foundation (“AARF”). The Foundation carries out research, produces discussion papers, monographs and guides, and prepares submissions to Government on behalf of CPA Australia and the ICAA. The sole surviving board of the AARF is the Legislation Review Board (after the Australian & Assurance Standards Board was assumed by the Australian Government’s Financial Reporting Council) and its present chairman is our own Richard Bobb.

 

1968

The US Continental Vending Case extends the responsibility of the auditor to include criminal sanctions for having looked the other way when they shouldn’t have.

 

1973

Public awareness of generally accepted accounting standards leads to the formation of the  ndependent US Financial Accounting Standards Board.

 

1973

The International Accounting Standards Committee (“IASC”) was formed at its inaugural meeting 29 June, 1973 in London as a result of an agreement by accountancy bodies in Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the United Kingdom and Ireland and the United States, and these countries constituted the Board of IASC at that time. On 1 April 2001, the International Accounting Standards Board (IASB) assumed accounting standard-setting responsibilities from its predecessor body, the IASC. This was the culmination of a restructuring based on the recommendations of the report Recommendations on Shaping IASC for the Future. IASB publishes its Standards in a series of pronouncements called International Financial Reporting Standards (IFRS). It has also adopted the body of Standards issued by the Board of the International Accounting Standards Committee (IASC). Those pronouncements continue to be designated “International Accounting Standards” (IAS).

 

1977

Founded in 1977, the International Federation of Accountants (IFAC) was established as the worldwide organisation for the accountancy profession. IFAC is comprised of 163 member bodies in 119 countries, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe. IFAC’s mission is to serve the public interest, by strengthening the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards and speaking out on public interest issues where the profession’s expertise is most relevant.

 

2000

The Australian Corporate Law Economic Reform Program Act 1999 established the basis for new standard setting arrangements as part of the Australian Government’s Corporate Law Economic Reform Program. The legislation formally establishing the new arrangements came into

effect on 1 January 2000. The institutional arrangements for accounting standard setting involve a Financial Reporting Council (FRC) with oversight responsibility for the Australian Accounting Standards Board (AASB), which will deal with standard setting in the private and public sectors and have its own research and administrative staff. This replaced an arrangement under which the AASB worked jointly with the accounting profession’s Public Sector Accounting Standards Board and used the services of the staff of the AARF.

 

2004

The Australian Corporate Law Economic Reform Program (Audit Reform & Corporate Disclosure) Act 2004 provided for the establishment of a reconstituted Auditing and Assurance Standards Board (“AUASB”) as an independent statutory body. As the national auditing and assurance standards setter, the AUASB has an important role in developing high quality standards and related guidance for auditors and providers of other assurance services. This Board was formerly governed by AARF until 1st July 2004.

 

sumber : sejarah akuntansi australia

 

 

 

 

 

 

 

 

 

 

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