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Articles 11431 - 11460 of 40366
Full-Text Articles in Business
Illustrative Disclosures On Derivative Loan Commitments, American Institute Of Certified Public Accountants. Derivative Loan Commitments Task Force
Illustrative Disclosures On Derivative Loan Commitments, American Institute Of Certified Public Accountants. Derivative Loan Commitments Task Force
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Family Law Services, Sharyn Maggio, Thomas F. Burrage, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Cpa's Guide To Family Law Services, Sharyn Maggio, Thomas F. Burrage, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Guides, Handbooks and Manuals
No abstract provided.
Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force
Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force
Association Sections, Divisions, Boards, Teams
No abstract provided.
Summary And Text Of Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act (Uaa) Statute; Exposure Draft (American Institute Of Certified Public Accountants), 2005 August 1, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards O Accountancy
Summary And Text Of Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act (Uaa) Statute; Exposure Draft (American Institute Of Certified Public Accountants), 2005 August 1, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards O Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tax Practice Guides And Checklists 2005, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 2005, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Peer Review Program Oversight Handbook, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Peer Review Program Oversight Handbook, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tax Training Tips For Preparing Your 2004 Return (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)
Tax Training Tips For Preparing Your 2004 Return (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
N-Sar Letter., American Institute Of Certified Public Accountants, Investment Companies Expert Panel.
N-Sar Letter., American Institute Of Certified Public Accountants, Investment Companies Expert Panel.
Guides, Handbooks and Manuals
No abstract provided.
John L. Carey Scholarships, American Institute Of Certified Public Accountants (Aicpa)
John L. Carey Scholarships, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Harmonization Of Chinese Accounting Standards With International Accounting Standards: An Empirical Evaluation, Songlan Peng
The Harmonization Of Chinese Accounting Standards With International Accounting Standards: An Empirical Evaluation, Songlan Peng
Theses and Dissertations
Using China as the case of a developing country, this study empirically evaluates whether the efforts made by China since the early 1990s to harmonize their domestic standards with IAS have been successful. Four research questions are addressed and eight hypotheses are developed to investigate the current level of harmonization and whether the extent of harmonization improves with the issuance of the most recent Chinese GAAP. Chinese 1992 GAAP, 1998 GAAP, and 2001 GAAP are reviewed and compared with IAS to evaluate de jure harmonization of Chinese GAAP with IAS (that is, harmonization in standards). Firms that issue both A …
Are Entrepreneurs Born Or Made? Views Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, Anne M. Traynor, David A. Wood
Are Entrepreneurs Born Or Made? Views Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, Anne M. Traynor, David A. Wood
Faculty Publications
What characteristics do entrepreneurs believe make them successful? We interview entrepreneurs and venture capitalists (VCs) to determine traits that each of these groups perceive as necessary for entrepreneurial success. We show that entrepreneurs cite traits inherent to their nature (for example, hard working, persistent, risk-taker) significantly more than VCs. We also test to see if entrepreneurs are able to identify factors that VCs consider most important for the funding decision. We find that entrepreneurs who do not have previous VC funding experience differ significantly from VCs in what factors are important for VC funding; whereas, entrepreneurs with previous VC funding …
Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof
Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof
Faculty Publications
The American Jobs Creation Act of 2004 added Section 362(e)(2), which addresses concerns similar to those addressed by Section 336(d). Section 362(e)(2) was added to the law to close a perceived loophole whereby taxpayers could deduct a single economic loss twice by transferring loss property to a corporation in a Section 351 transaction or as a contribution to capital with the shareholder subsequently selling the stock and the corporation selling the loss asset. This provision was designed to prevent the recognition of a single economic loss twice. However, this new provision overlaps and interacts with the corporate liquidation loss disallowance …
Aicpa Board/Council Briefing Synopsis Updated As Of December 29, 2004, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Board/Council Briefing Synopsis Updated As Of December 29, 2004, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
News Release: Aicpa Issues Statement Of Position On Accounting For Real Estate Time-Sharing Transactions, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Issues Statement Of Position On Accounting For Real Estate Time-Sharing Transactions, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Robert Roussey Receives Aicpa Special Recognition Award., American Institute Of Certified Public Accountants (Aicpa)
News Release: Robert Roussey Receives Aicpa Special Recognition Award., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Remarks At The Aicpa, Sec-Pcaob Conference, December 6, 2004, Robert Bunting
Remarks At The Aicpa, Sec-Pcaob Conference, December 6, 2004, Robert Bunting
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Launches Enhanced Web Site For Center For Public Company Audits Firms To Promote High Audit Quality, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Launches Enhanced Web Site For Center For Public Company Audits Firms To Promote High Audit Quality, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Chair Calls On Profession To Accept Change: Delivers Keynote Address At Sec-Pcaob Conference, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Chair Calls On Profession To Accept Change: Delivers Keynote Address At Sec-Pcaob Conference, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams
The Scarcity Of Women As Certified Public Accountants (Cpas), Precious Williams
McCabe Thesis Collection
By researching different sources regarding the accounting profession, the research will give readers an in depth understanding of the shortage of women as Certified Public Accountants (CPAs). Some examples of jobs in the accounting profession are accounting professors, Certified Public Accountants (CPAs), Certified Managerial Accountants (CMA's) and business accountants. It takes plenty of time and determination to become a CPA and a CMA. Many women are apprehensive of the challenges involved in becoming an accountant. Women who have persevered can obtain a career in the accounting profession. This thesis is based on materials that show women as CPAs. It also …
Cpa Client Bulletin, December 2004, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Uniform Cpa Examination Alert, December/January 2005, American Institute Of Certified Public Accountants (Aicpa)
Uniform Cpa Examination Alert, December/January 2005, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 28 No. 10, December 2004, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 28 No. 10, December 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Ethics Ruling No. 12 Under Rule 201 - General Standards And Rule 202 Compliance With Standards., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee.
Ethics Ruling No. 12 Under Rule 201 - General Standards And Rule 202 Compliance With Standards., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee.
AICPA Professional Standards
No abstract provided.
The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson
The Fraud Diamond: Considering The Four Elements Of Fraud, David T. Wolfe, Dana R. Hermanson
Faculty Articles
Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent potential fraud.
Aicpa Business And Industry Economic Outlook Survey, December 2004: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Business And Industry Economic Outlook Survey, December 2004: Summary Of Survey Results, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Release: Aicpa Adopts New Ethics Requirements For Members Who Outsource, American Institute Of Certified Public Accountants (Aicpa)
News Release: Aicpa Adopts New Ethics Requirements For Members Who Outsource, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Infotech Update, Volume 13, Number 6 November/December 2004, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 13, Number 6 November/December 2004, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Planner, Volume 19, Number 6, November-December 2004, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 19, Number 6, November-December 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, November 2004, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.