The IRS vs. Accountants

Article Abstract:

The Internal Revenue Service (IRS) wants to gain access to the work papers of Arthur Young and Company in regards to its work with Amerada Hess. Independent accountants view it as unfair for the IRS to have control of such information. If the IRS wins the lower court decision, many serious repercussions will be felt. Accountants may throw such papers away or begin to put nothing in writing. Companies may begin to utilize the services of lawyers to do accountant's work.

Cases, Accounting and auditing, Courts, United States. Internal Revenue Service

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Is Capacity Reaching the Danger Point?

Article Abstract:

Capacity utilization (CU) is the portion of American production facilities being used to produce goods. The recent economic recovery has increased CU dramatically. This upswing is causing fear of inflation. As companies compete for scarcer materials, credit, and labor, prices will be bid up. But it would be a mistake to predict inflation only on the basis of increasing CU figures.

Usage, Forecasts and trends, Statistics, Industrial capacity

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Inflation: Will the Monster Reappear in 1984?

Article Abstract:

Economists predict a rise in inflation in 1984. The reasons for this prediction include an expanding monetary policy, wage pressures in industry, and a decline in the dollar. These predictions of inflation are examined by Citicorp and Kemper Financial Services.

Analysis, Economic policy, Economic forecasting

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