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The International Institute of CPAs
Founded in 2003, incorporated in Delaware 2008 until October 2019, the Institute is operating solely as the International Institute of Certified Professional Accountants Verein — association under Swiss law — promoting the general interests of international certified professional accountants and the public interest in the relevance, reliability, timeliness, and faithfulness of financial repesentation under IICPA SuperGAAP®, signifying dynamic forward-looking auditing and reporting standards, on this


Thomas Paine (1797) Agrarian Justice reproduced. — The Wealth of Nations depends on systems. During the Global Financial Crisis of 2008 the Treasury with the Federal Reserve in tandem bailed out the banks but left the system unchanged. The fallout from the Covid-19 pandemic of 2020 is an even greater challenge. But breakdown is also breakthrough. The author, who is an international banker, CPA, and a professor of accounting and finance emeritus, proposes to put an end to discretionary bank lending and money creation by an Act of Congress to take back its constitutional money power, instruct the Federal Reserve to redeem the national debt — the plan is inflation-neutral — balance the budget and make way for UBI - Unconditional Basic Income. Thomas Paine’s essay of 1797, “Agrarian Justice,” is discussed and reproduced in the Appendix. — See IICPA Publications


 

MONEY COUNT DOWN - Monetary Improvement - Balanced Federal Budget - National Debt Redemption - Unconditional Basic Income - Venture Capital for the People - Thomas Paine (1797) Agrarian Justice reproduced. — The Wealth of Nations depends on systems. During the Global Financial Crisis of 2008 the Treasury with the Federal Reserve in tandem bailed out the banks but left the system unchanged. The fallout from the Covid-19 pandemic of 2020 is an even greater challenge. But breakdown is also breakthrough. The author, who is an international banker, CPA, and a professor of accounting and finance emeritus, proposes to put an end to discretionary bank lending and money creation by an Act of Congress to take back its constitutional money power, instruct the Federal Reserve to redeem the national debt — the plan is inflation-neutral — balance the budget and make way for UBI - Unconditional Basic Income. Thomas Paine’s essay of 1797, “Agrarian Justice,” is discussed and reproduced in the Appendix. — See IICPA Publications


Things Which Should Be Entered in the Books of the Merchants. — Of all the cash that you might have, if it is your own-that is, that you might have earned at different times in the past, or which might have been bequeathed to you by your dead relatives or given you as a gift from some Prince, you shall make yourself creditor (creditore te medesima), and make cash debitor. As to all jewelry or goods which might be your own-that is, that you may have got through business or that might have been left you through a will or given to you as a present, you must value them in cash and make as many accounts as there are things and make each debitor by saying: For so many, etc., of which I find myself possessed on this day, so many denari, posted credit entry at such and such page; and then you make creditor your account (tuo conto), that is yourself (medesimo), with the amount of each of these entries. But remember these entries should not be for less than ten ducats each, as small things of little value are not entered in the Ledger... — Luca Pacioli (1494), "The Rules of Double Entry Bookkeeping. Particularis de computis et scripturis"


Luca Pacioli 1495

Fra Luca Bartolomeo de Pacioli (sometimes refered to as Paccioli or Paciolo, 1445-1517 A.D.) was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and seminal contributor to the field now known as accounting. Summa de arithmetica, geometria, proportioni et proportionalita (Venice 1494) is a textbook written for use in the schools of Northern Italy. It was a synthesis of the mathematical knowledge of his time, including the first published description of the method of bookkeeping that Venetian merchants used during the Italian Renaissance known as the double-entry accounting system.

Look Inside or Order Book: Luca Pacioli (1494), The Rules of Double-Entry Bookkeeping. Particularis de computis et scripturis. Translated by John B. Geijsbeek (1914) — PAPERBACK: Amazon US | Amazon Canada | Amazon UK | Amazon DE| Amazon FR | Amazon IT | Amazon ES | Amazon IN Amazon JP — KINDLE eBOOK: Amazon US | Amazon Canada | Amazon UK | Amazon DE | Amazon FR | Amazon IT | Amazon ES | Amazon IN | Amazon JP
Left: Portrait of Luca Pacioli and his assistant. Painting traditionally attributed to Jacopo de' Barbari 1495.


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