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Definition Of The Term Substantially The Same For Holders Of Debt Instruments, As Used In Certain Audit Guides And A Statement Of Position : February 13, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks And Aicpa Audit And Accounting Guides Audits Of Brokers And Dealers In Securities And Savings And Loan Associations; Statement Of Position 90-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Definition Of The Term Substantially The Same For Holders Of Debt Instruments, As Used In Certain Audit Guides And A Statement Of Position : February 13, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks And Aicpa Audit And Accounting Guides Audits Of Brokers And Dealers In Securities And Savings And Loan Associations; Statement Of Position 90-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Etymological Observations On Some Accounting Terms, Vahe Baladouni
Etymological Observations On Some Accounting Terms, Vahe Baladouni
Accounting Historians Journal
Selected on the basis of their etymological appeal to the author, eighteen accounting terms are traced to their earliest ascertainable form and meaning in the family of languages to which they belong. Such an investigation not only reveals something of our past, but also helps energize the conceptual landscape of our vocabulary.
Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Proposed Interpretation 503-2, "Definition of the Word 'Client' as Used in Rule 503," narrows the term "client" to a person or entity that has retained a member or his firm engaged in the practice of public accounting to perform audit, accounting, review, compilation, tax, or management advisory services. Proposed Interpretation 503-3, "Definition of 'Products or Services of Others' as Used in Rule 503," limits the application of rule 503 to the referral of those products or services with respect to which CPAs can reasonably be expected by clients to have professional skill or knowledge as a result of education or …
Accounting Terminology Guide;, American Institute Of Certified Public Accountants
Accounting Terminology Guide;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Report Of Committee On Terminology; Accounting Research Bulletin, No. 22, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Report Of Committee On Terminology; Accounting Research Bulletin, No. 22, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Report Of Committee On Terminology; Accounting Research Bulletin, No. 20, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Report Of Committee On Terminology; Accounting Research Bulletin, No. 20, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Report Of Committee On Terminology; Accounting Research Bulletin, No. 16, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Report Of Committee On Terminology; Accounting Research Bulletin, No. 16, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Report Of Committee On Terminology; Accounting Research Bulletin, No. 12, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Report Of Committee On Terminology; Accounting Research Bulletin, No. 12, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Report Of Committee On Terminology; Accounting Research Bulletin, No. 09, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Report Of Committee On Terminology; Accounting Research Bulletin, No. 09, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Reports Of Committee On Terminology; Accounting Research Bulletin, No. 07, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Reports Of Committee On Terminology; Accounting Research Bulletin, No. 07, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Accounting Terminology: Preliminary Report Of A Special Committee On Terminology, American Institute Of Accountants. Committee On Terminology
Accounting Terminology: Preliminary Report Of A Special Committee On Terminology, American Institute Of Accountants. Committee On Terminology
AICPA Committees
In putting before the public a preliminary report prepared by the committee on terminology of the American Institute of Accountants, it is well to emphasize the tentative nature of this work. As the committee says in its preliminary notes, the definitions are put forward not with any thought that they are final but rather to encourage criticism of a constructive kind. The committee probably feels that in many cases better definitions will be found, and suggestions for improvement will be welcome. It is necessary to lay stress upon the tentative nature of this report for two reasons: first, in order …
Accounting Terminology: Preliminary Report Of A Special Committee On Terminology, American Institute Of Accountants. Committee On Terminology, Alphyon Perry Richardson, Walter Mucklow
Accounting Terminology: Preliminary Report Of A Special Committee On Terminology, American Institute Of Accountants. Committee On Terminology, Alphyon Perry Richardson, Walter Mucklow
AICPA Committees
No abstract provided.
Report Of Special Committee On Definition Of Earned Surplus, American Institute Of Certified Public Accountants. Special Committee On Definition Of Earned Surplus
Report Of Special Committee On Definition Of Earned Surplus, American Institute Of Certified Public Accountants. Special Committee On Definition Of Earned Surplus
Guides, Handbooks and Manuals
No abstract provided.