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1974

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Full-Text Articles in Accounting

Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1974

Effects Of Edp On The Auditor's Study And Evaluation Of Internal Control; Statement On Auditing Standards, 003, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

1. Section 320, The Auditor's Study and Evaluation of Internal Control of Statement on Auditing Standards No. 1 defines internal control in terms of administrative control and accounting control. That section also sets forth the basic concepts of accounting control and concludes that accounting control is within the scope of the study and evaluation of internal control contemplated by generally accepted auditing standards, while administrative control is not.


Accounting Trends And Techniques, 28th Annual Survey, 1974 Edition, American Institute Of Certified Public Accountants Jan 1974

Accounting Trends And Techniques, 28th Annual Survey, 1974 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Audits Of Voluntary Health And Welfare Organizations (1974); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations Jan 1974

Audits Of Voluntary Health And Welfare Organizations (1974); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of State And Local Governmental Units (1974) Including Statement Of Position (75-3); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1974

Audits Of State And Local Governmental Units (1974) Including Statement Of Position (75-3); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Washington Report, Vol. 2 No.27, April 22, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.27, April 22, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.18, February 18, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.18, February 18, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.21, March 11, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.21, March 11, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.33, June 3, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.33, June 3, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.36, June 24, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.36, June 24, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.37, July 1, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.37, July 1, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 3 No. 4, November 11, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 3 No. 4, November 11, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 3 No.1, October 21, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 3 No.1, October 21, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 2 No.29, May 6, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1974

Washington Report, Vol. 2 No.29, May 6, 1974, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


What's Going On, Special Issue (October, 1974); Guide To The New Headquarters Office, American Institute Of Certified Public Accountants Jan 1974

What's Going On, Special Issue (October, 1974); Guide To The New Headquarters Office, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Profession Integrates: Report -- December 1974, American Institute Of Certified Public Accountants. Committee On Minority Recruitment And Equal Opportunity Jan 1974

Profession Integrates: Report -- December 1974, American Institute Of Certified Public Accountants. Committee On Minority Recruitment And Equal Opportunity

AICPA Committees

No abstract provided.


Discussion Draft : Report Of The Committee On Scope And Structure, American Institute Of Certified Public Accountants. Committee On Scope And Structure Jan 1974

Discussion Draft : Report Of The Committee On Scope And Structure, American Institute Of Certified Public Accountants. Committee On Scope And Structure

AICPA Committees

No abstract provided.


Taxation Of Capital Gains; Statement Of Tax Policy 1, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1974

Taxation Of Capital Gains; Statement Of Tax Policy 1, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Code Of Professional Ethics, Effective March 1, 1973; March 1974 Edition;Concepts Of Professional Ethics [1974];Rules Of Professional Ethics [1974];Interpretations Of Rules Of Conduct [1974], American Institute Of Certified Public Accountants Jan 1974

Code Of Professional Ethics, Effective March 1, 1973; March 1974 Edition;Concepts Of Professional Ethics [1974];Rules Of Professional Ethics [1974];Interpretations Of Rules Of Conduct [1974], American Institute Of Certified Public Accountants

AICPA Professional Standards

This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the division of professional ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the division of professional …


Committee Handbook, 1974-1976: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants Jan 1974

Committee Handbook, 1974-1976: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Illustrations Of Reporting Accounting Changes: A Survey Of Reporting Under Apb Opinion No. 20; Financial Report Survey, 02, Hortense Goodman, T. W. Mcrae Jan 1974

Illustrations Of Reporting Accounting Changes: A Survey Of Reporting Under Apb Opinion No. 20; Financial Report Survey, 02, Hortense Goodman, T. W. Mcrae

Newsletters

No abstract provided.


Illustrations Of Reporting The Results Of Operations : A Survey Of Reporting Under Apb Opinion No. 30; Financial Report Survey, 03, Hortense Goodman, Leonard Lorensen Jan 1974

Illustrations Of Reporting The Results Of Operations : A Survey Of Reporting Under Apb Opinion No. 30; Financial Report Survey, 03, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.


Audits Of Fire And Casualty Insurance Companies: Revision Of Form Of Auditor's Report; Statement Of Position 1974 July;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1974

Audits Of Fire And Casualty Insurance Companies: Revision Of Form Of Auditor's Report; Statement Of Position 1974 July;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Financial Accounting And Reporting By Face-Amount Certificate Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies With Respect To Face-Amount Certificate Companies. December 10, 1974; Statement Of Position 74-11;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Financial Accounting And Reporting By Face-Amount Certificate Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies With Respect To Face-Amount Certificate Companies. December 10, 1974; Statement Of Position 74-11;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Statement Of Position On Savings And Loan Subordinated Debt, January 24, 1974;Savings And Loan Subordinated Debt, January 24, 1974 ; Statement Of Position 74-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Statement Of Position On Savings And Loan Subordinated Debt, January 24, 1974;Savings And Loan Subordinated Debt, January 24, 1974 ; Statement Of Position 74-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting The Effects Of General Price-Level Changes In Financial Statements : Responses To Issues Raised In Fasb Discussion Memorandum, February 15, 1974 (Fasb File Reference 1013), April 5, 1974; Statement Of Position 74-03;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Reporting The Effects Of General Price-Level Changes In Financial Statements : Responses To Issues Raised In Fasb Discussion Memorandum, February 15, 1974 (Fasb File Reference 1013), April 5, 1974; Statement Of Position 74-03;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.