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Articles 1 - 30 of 294
Full-Text Articles in Taxation
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 6-2014), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service
Regulations Governing Practice Before The Internal Revenue Service; Treasury Department Circular 230 (Rev. 8-2011), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 4-2008), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service; Treasury Department Circular No. 230 (Rev. 7-2002), United States. Internal Revenue Service
Federal Publications
No abstract provided.
Government Auditing Standards. Amendment No. 1 : Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems, United States. General Accounting Office
Government Auditing Standards. Amendment No. 1 : Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems, United States. General Accounting Office
Federal Publications
No abstract provided.
Government Auditing Standards. 1994 Revision; Yellow Book. 1994 Revision, United States. General Accounting Office
Government Auditing Standards. 1994 Revision; Yellow Book. 1994 Revision, United States. General Accounting Office
Federal Publications
This revision of the standards supersedes the 1988 revision. Its provisions are effective for financial audits of periods ending on or after January 1, 1995, and for performance audits beginning on or after January 1, 1995. Early application is permissible.
Staff Report On Auditor Independence, March 1994, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Staff Report On Auditor Independence, March 1994, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Federal Publications
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1994; Circular 230 (Rev. 7-94), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1994; Circular 230 (Rev. 7-94), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Treasury Department Circular No. 230 appearing in 31 F.R. 10773, dated August 13, 1966.
Bank Accounting Advisory Series, Issue No. 1, United States. Office Of The Comptroller Of The Currency
Bank Accounting Advisory Series, Issue No. 1, United States. Office Of The Comptroller Of The Currency
Federal Publications
No abstract provided.
United States Of America Before Federal Trade Commission: In The Matter Of American Institute Of Certified Public Accountants, A Corporation - Docket No. C3297 - Complaint And Order, United States. Federal Tradey Commission
United States Of America Before Federal Trade Commission: In The Matter Of American Institute Of Certified Public Accountants, A Corporation - Docket No. C3297 - Complaint And Order, United States. Federal Tradey Commission
Federal Publications
No abstract provided.
Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office
Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office
Federal Publications
This revision of the standards supersedes the 1981 revision, and becomes effective for audits starting January 1, 1989. Early application of the standards is permissible.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, As Amended Through February 23, 1984 And Changes Appearing In The Federal Register Dated October 17, 1985 (Vol. 50, No. 201) And In The Federal Register Dated January 26, 1986 (Vol. 51, No. 14); Circular 230 (Rev. 3-86), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.
Financial Management: How To Make A Go Of Your Business, Linda Howarth Mackay
Financial Management: How To Make A Go Of Your Business, Linda Howarth Mackay
Federal Publications
No abstract provided.
Financial Recordkeeping For Small Stores, Robert C. Ragan, M. Zafar Uqbal
Financial Recordkeeping For Small Stores, Robert C. Ragan, M. Zafar Uqbal
Federal Publications
No abstract provided.
Handbook Of Small Business Finance (1981), Jack Zwick
Handbook Of Small Business Finance (1981), Jack Zwick
Federal Publications
No abstract provided.
Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions. 1981 Revision; Yellow Book. 1981 Revision, United States. General Accounting Office
Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions. 1981 Revision; Yellow Book. 1981 Revision, United States. General Accounting Office
Federal Publications
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, And Enrolled Actuaries Before The Internal Revenue Service; 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1978 And Changes As Announced In The Federal Register Dated January 24, 1979 (Vol. 44, No. 17); Treasury Department Circular No. 230 (Revised 6-79) Circular 230 (Revised 6-79), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.
Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission
Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission
Federal Publications
The Commission hereby adopts rules, encompassing certain amendments to Regulation S-X, to modify the financial statement presentation of preferred stocks subject to mandatory redemption requirements or. whose redemption is outside the control of the issuer. The rules adopted do not impact present reporting practices of registrants not having such securities outstanding. Registrants having such securities outstanding are required to present separately, in balance sheets, amounts applicable to the following three general classes of securities: (i) preferred stocks subject to mandatory redemption requirements or whose redemption is outside the control of the issuer; (ii) preferred stocks which are not redeemable or …
Uniform System Of Accounts Prescribed For Electric Borrowers Of The Rural Electrification Administration, United States. Rural Electrification Administration
Uniform System Of Accounts Prescribed For Electric Borrowers Of The Rural Electrification Administration, United States. Rural Electrification Administration
Federal Publications
No abstract provided.
Management Audit For Small Retailers, John Williams Wingate, Elmer O. Schaller
Management Audit For Small Retailers, John Williams Wingate, Elmer O. Schaller
Federal Publications
No abstract provided.
Guide For Audits Of Head Start Program Grants, United States. Department Of Health, Education, And Welfare. Audit Agency
Guide For Audits Of Head Start Program Grants, United States. Department Of Health, Education, And Welfare. Audit Agency
Federal Publications
No abstract provided.
Guide For State And Local Government Agencies: Cost Principles And Procedures For Establishing Cost Allocation Plans And Indirect Cost Rates For Grants And Contracts With The Federal Government, United States. Department Of Health, Education, And Welfare. Division Of Financial Management Standards And Procedures
Guide For State And Local Government Agencies: Cost Principles And Procedures For Establishing Cost Allocation Plans And Indirect Cost Rates For Grants And Contracts With The Federal Government, United States. Department Of Health, Education, And Welfare. Division Of Financial Management Standards And Procedures
Federal Publications
OASC-10. This publication replaces OASC-6, a guide for State government agencies; OASC-8, a guide for local government agencies. Issued Dec. 1976
Progress Report To The Congress 1976 (Including Aggregated Disclosure Statement Responses), United States. Cost Accounting Standards Board
Progress Report To The Congress 1976 (Including Aggregated Disclosure Statement Responses), United States. Cost Accounting Standards Board
Federal Publications
No abstract provided.
Management Audit For Small Service Firms, Phyllis A. Barker, David H. Hovey, John J. Murphy
Management Audit For Small Service Firms, Phyllis A. Barker, David H. Hovey, John J. Murphy
Federal Publications
No abstract provided.
Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office
Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office
Federal Publications
No abstract provided.
Accounting For Treasury Stock At Cost, Instructions For Transactions With Affiliates And Charges To Be Just And Reasonable (49 C.F. R. 1201-1210) No. 36057, United States. Interstate Commerce Commission
Accounting For Treasury Stock At Cost, Instructions For Transactions With Affiliates And Charges To Be Just And Reasonable (49 C.F. R. 1201-1210) No. 36057, United States. Interstate Commerce Commission
Federal Publications
We find that parts 1201 through 1210 of Chapter X of Title 49 of the Code of Federal Regulations should be amended as detailed in the appended statement of changes; and that such rules are reasonable and necessary to the effective enforcement of the provisions of part I, II, III and IV of the Interstate Commerce Act, as amended; that such rules are otherwise lawful and, to the extent so found in this report, consistent with the public interest and the national transportation policy; and that this decision is not a major Federal action significantly affecting the quality of the …
Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission
Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission
Federal Publications
In the past two years a number of companies in the property and casualty insurance field have adopted the accounting policy of making a provision from each period's income to cover a portion of major losses expected to occur in future periods. The reserves provided, generally called catastrophe reserves, have been justified by the companies on the grounds that periodic premiums include an amount to cover such losses which occur irregularly and the process of matching revenue and expense therefor requires accrual of a provision for such losses.
Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted amendments to its registration and reporting forms to require more detailed and timely reporting, and timely review by independent accountants of extraordinary or material unusual charges and credits to income or material provisions for losses effected by registrants. Proposals to amend these forms, as well as Forms 7-Q and 10-Q, for these purposes were published for comment in Securities Act Release No. 5313 (Securities Exchange Act Release No. 9801) on October 2, 1972. Form 8-K is the form for reporting certain specified material events and transactions pursuant to Sections 13 and 15(d) of …
Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission
Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission
Federal Publications
On November 3, 1972, the Commission announced hearings on mutual fund distribution and the potential impact of the repeal of Section 22(d) of the Investment Company Act of 1940 (Investment Company Act Rel. No. 7475; 37 FR 24449, 11-17-72). Section H of that release discussed the desirability of developing an adequate economic data base with respect to mutual fund sales charges. Such data could facilitate the Commission in monitoring trends in the industry's costs, profitability, and general economic structure. If this data were made publicly available by the Commission on a timely basis, it could provide mutual fund directors with …
Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission
Federal Publications
Amendments to Regulation S-X adopted on June 23, 1972, effective for periods ending on or after December 31, 1972, included a revised Rule 5-02-1, Cash and cash items, in which a specific requirement for separate disclosure of compensating balances maintained was added. Since June, the Commission has received many inquiries as to the form of disclosure contemplated by this rule. Some preliminary guidelines were drawn up and exposed in a limited way in November to interested groups. The comments received from those groups indicated a need for additional time both to improve the proposed guidelines through further comments on formal …