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Articles 181 - 189 of 189
Full-Text Articles in Business
Dating Of The Auditor's Report And Related Practical Guidance; Practice Alert 07-1, American Institute Of Certified Public Accountants. Professional Issues Task Force
Dating Of The Auditor's Report And Related Practical Guidance; Practice Alert 07-1, American Institute Of Certified Public Accountants. Professional Issues Task Force
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual As Of July 1, 2007 : Nonauthoritative Technical Practice Aid, Kenneth R. Biser, Christopher Cole, Kristy L. Illuzzi, Lori L. Pombo, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Aicpa Audit And Accounting Manual As Of July 1, 2007 : Nonauthoritative Technical Practice Aid, Kenneth R. Biser, Christopher Cole, Kristy L. Illuzzi, Lori L. Pombo, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Guides, Handbooks and Manuals
No abstract provided.
Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Quality Control Standards Task Force
Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Quality Control Standards Task Force
Guides, Handbooks and Manuals
No abstract provided.
Public Provision Of Service For The Elderly: An Empirical Analysis Of County-Level Senior Service Property Tax Levies, Brigitte Blom Ramsey
Public Provision Of Service For The Elderly: An Empirical Analysis Of County-Level Senior Service Property Tax Levies, Brigitte Blom Ramsey
MPA/MPP/MPFM Capstone Projects
Last year the baby boom generation began turning 60. Consequently, the number of senior citizens is expected to double by the year 2030. On average, a person reaching the age of 60 can expect to live an additional 22 years. (NCHS, 2003) Along with increased life expectancy comes a greater probability for chronic illness, physical impairment and loss of independence. Of those 85 and older, 55% will need some type of long-term care or personal assistance. (CBO, 2004)
A recent collaborative study, “The Maturing of America: Getting Communities on Track for an Aging Population”, notes that less than half of …
Auditing Standards Board (Asb) Meeting, October 23-24, 2007, Las Vegas, Nv, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb) Meeting, October 23-24, 2007, Las Vegas, Nv, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Life Cycle Planning : For The Cpa Practice : Practical Strategies And Forms, Martin M. Shenkman
Life Cycle Planning : For The Cpa Practice : Practical Strategies And Forms, Martin M. Shenkman
Guides, Handbooks and Manuals
No abstract provided.
Compensation As A Strategic Asset : The New Paradigm, August J. Aquila, Coral L. Rice
Compensation As A Strategic Asset : The New Paradigm, August J. Aquila, Coral L. Rice
Guides, Handbooks and Manuals
No abstract provided.
Forensic Accounting-- Fraud Investigations; Practice Aid 07-1, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Forensic Accounting-- Fraud Investigations; Practice Aid 07-1, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Compaq Redux: Implicit Taxes And The Question Of Pre-Tax Profit, Michael S. Knoll
Compaq Redux: Implicit Taxes And The Question Of Pre-Tax Profit, Michael S. Knoll
All Faculty Scholarship
This paper takes a new look at the cross-border dividend-stripping transactions that gave rise to the Fifth Circuit’s opinion in Compaq v. Commissioner and the Eighth Circuit’s opinion in IES Industries v. Commissioner. In both cases, the circuit courts held for the taxpayers and rejected the Commissioner’s claim that the transactions lacked economic substance because the taxpayers were sure to lose money on the transactions before taxes. These cases generated extensive commentary that was split into two diametrically opposed camps. One group argued that the decisions were correct because the transactions were economically profitable business transactions. The other group argued …