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Taxation

1991

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Articles 211 - 239 of 239

Full-Text Articles in Accounting

Automation Of The Tax Practice Of The '90s;, C. Eugene Prescott, American Institute Of Certified Public Accountants. Tax Division Jan 1991

Automation Of The Tax Practice Of The '90s;, C. Eugene Prescott, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants Jan 1991

Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Microcomputer Training; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 14, American Institute Of Certified Public Accountants Jan 1991

Microcomputer Training; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 14, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Tips On Building A Successful Tax Return: A Speech For Cpas To Deliver To A General Audience, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Tips On Building A Successful Tax Return: A Speech For Cpas To Deliver To A General Audience, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Practicing Cpa On Firm Management : A Collection Of Articles From The Aicpa Local Firms Newsletter, Graham G. Goddard Jan 1991

Practicing Cpa On Firm Management : A Collection Of Articles From The Aicpa Local Firms Newsletter, Graham G. Goddard

Guides, Handbooks and Manuals

No abstract provided.


1991 Community Bank Lender Survey Report, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1991

1991 Community Bank Lender Survey Report, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Cpa As Advisor To Small Businesses: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Cpa As Advisor To Small Businesses: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Public Relations Guide For Cpas, American Institute Of Certified Public Accountants Jan 1991

Public Relations Guide For Cpas, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division Jan 1991

Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Computer Services: Connecting Your Business With The Right Computer System; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Computer Services: Connecting Your Business With The Right Computer System; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen Jan 1991

Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen

Annette M. Nellen

No abstract provided.


Construction Contractors' Audit Manual, Volume 2, Nonauthoritative Practice Aids, Small Firm Library, George Marthinuss, Larry L. Perry, Martin S. Safran Jan 1991

Construction Contractors' Audit Manual, Volume 2, Nonauthoritative Practice Aids, Small Firm Library, George Marthinuss, Larry L. Perry, Martin S. Safran

Guides, Handbooks and Manuals

No abstract provided.


Cash Management: Managing Your Business Dollars; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division, American Institute Of Certified Public Accountants. Mas Education And Information Subcommittee Jan 1991

Cash Management: Managing Your Business Dollars; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division, American Institute Of Certified Public Accountants. Mas Education And Information Subcommittee

Guides, Handbooks and Manuals

No abstract provided.


Thirty-Two Tax Facts: A 1991 Tax Preparation Checklist, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Thirty-Two Tax Facts: A 1991 Tax Preparation Checklist, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Italy, Second Edition Revised; Professional Accounting In Foreign Country Series, Reconta Ernst & Young (Italy), Steven F. Moliterno Jan 1991

Accounting Profession In Italy, Second Edition Revised; Professional Accounting In Foreign Country Series, Reconta Ernst & Young (Italy), Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1991, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Financing Your Business; Management Series, Christopher R. Malburg Jan 1991

Financing Your Business; Management Series, Christopher R. Malburg

Guides, Handbooks and Manuals

No abstract provided.


Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid;Notes To The Illustrative Combined Financial Statements;, Susan Cornwall, Linda J. Huntley, Moshe S. Levitin, Michael A. Tursi Jan 1991

Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid;Notes To The Illustrative Combined Financial Statements;, Susan Cornwall, Linda J. Huntley, Moshe S. Levitin, Michael A. Tursi

Guides, Handbooks and Manuals

No abstract provided.


Consideration Of The Internal Control Structure In A Computer Environment : A Case Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants Jan 1991

Consideration Of The Internal Control Structure In A Computer Environment : A Case Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Planning For The Future: Your Social Security Benefits; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Planning For The Future: Your Social Security Benefits; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Developing Management Incentive Programs; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 15, American Institute Of Certified Public Accountants Jan 1991

Developing Management Incentive Programs; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 15, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Improving Organizational Structure; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 16, American Institute Of Certified Public Accountants Jan 1991

Improving Organizational Structure; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 16, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Auditing Update Handbook, American Institute Of Certified Public Accountants Jan 1991

Accounting And Auditing Update Handbook, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1991

Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Statement On Auditing Standards, 065, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

The auditor considers many factors in determining the nature, timing, and extent of auditing procedures to be performed in an audit of an entity's financial statements. One of the factors is the existence of an internal audit function. This Statement provides the auditor with guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards.


Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies -- An Amendment To Sas No. 36, Review Of Interim Financial Information; Statement On Auditing Standards, 066, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This amendment establishes requirements for communications to management and, in certain situations, to audit committees about certain matters involving interim financial information filed or to be filed with specified regulatory agencies when an accountant is engaged (a) to assist an entity in preparing its interim financial information or (b) to perform procedures on the information. The applicability of these communication requirements is discussed in paragraph 3 of this Statement.


Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Confirmation Process; Statement On Auditing Standards, 067, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards.


Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 068, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement establishes standards for testing and reporting on compliance with laws and regulations in engagements, as defined below, under generally accepted auditing standards (GAAS) Government Auditing Standards the Single Audit Act of 1984 and Office of Management and Budget (OMB) Circular A-128 "Audits of State and Local Governments" and OMB Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Institutions." It also addresses reporting on the internal control structure under Government Auditing Standards


Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Codification Of Statements On Auditing Standards, Numbers 1 To 64 (1991), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.