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Articles 12871 - 12900 of 40476
Full-Text Articles in Business
Joint Trial Board Manual 2001, American Institute Of Certified Public Accountants. Joint Trial Board
Joint Trial Board Manual 2001, American Institute Of Certified Public Accountants. Joint Trial Board
Guides, Handbooks and Manuals
No abstract provided.
Marketing A Consulting Niche, Allan D. Koltin, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Marketing A Consulting Niche, Allan D. Koltin, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force
Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force
Guides, Handbooks and Manuals
No abstract provided.
Auditing Multiemployer Plans, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Team
Auditing Multiemployer Plans, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Team
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Guides, Handbooks and Manuals
No abstract provided.
Comments On Irs Announcement 2000-84 Regarding The Need For Guidance Clarifying The Application Of The Internal Revenue Code To Use Of The Internet By Exempt Organizations, American Institute Of Certified Public Accountants. Taxation Of Internet Services Task Force
Comments On Irs Announcement 2000-84 Regarding The Need For Guidance Clarifying The Application Of The Internal Revenue Code To Use Of The Internet By Exempt Organizations, American Institute Of Certified Public Accountants. Taxation Of Internet Services Task Force
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2001, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2001, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Cpa Vision Project -- 2011 And Beyond, Final Report, American Institute Of Certified Public Accountants (Aicpa)
Cpa Vision Project -- 2011 And Beyond, Final Report, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Understanding And Implementing Gasb's New Financial Reporting Model : A Question And Answer Guide For Preparers And Auditors Of State And Local Government Financial Statements;, Venita M. Wood, Leslye Givarz
Understanding And Implementing Gasb's New Financial Reporting Model : A Question And Answer Guide For Preparers And Auditors Of State And Local Government Financial Statements;, Venita M. Wood, Leslye Givarz
Guides, Handbooks and Manuals
No abstract provided.
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Mountain Plains Journal of Business and Technology
Many tax preparers still have difficulty determining and properly communicating the allowable tax accounting methods and bookkeeping procedures needed for small construction contractors, especially those having partially completed contracts at year-end. For many small construction contractors, the Internal Revenue Code is confusing and even court opinions give mixed signals as to which accounting method is permissible. This paper provides a discussion on the allowable methods of tax accounting and provides a decision heuristic to simplify the choice of allowable methods. The paper also offers suggestions about bookkeeping procedures.
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Mountain Plains Journal of Business and Technology
The purpose of this case is to create greater awareness for both students and educators of alternative accounting methods recommended for specific industries such as agriculture. Many issues in traditional accounting courses are not relevant for agricultural businesses. This case provides students with an experience in explaining the nature of and accounting for market valuation of assets as recommended in the Financial Guidelines for Agricultural Producers which can be applied to real-world farm clients.
Investment Companies Industry Developments, 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Systrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants
Systrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive
Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Number 3 of 4 volumes. Includes letters from 80 respondents.
Proposed Statement Of Position : Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment;Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment;Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting for certain costs and activities relating to property, plant, and equipment (PP&E). For purposes of this SOP, a project stage or timeline framework is used and PP&E assets are accounted for at a component level. Costs incurred for PP&E are classified into four stages: preliminary, preacquisition, acquisition-or-construction, and in-service. The SOP requires, among other things, the following: A. Preliminary stage costs, except for payments to obtain an option to acquire PP&E, should be charged to expense as incurred. B. Preacquisition and acquisition-or-construction stage costs should be charged to expense as incurred …
Aicpa Professional Standards: Attestation Standards As Of June 1, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Statement Of Position 01-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Statement Of Position 01-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions By The New York State Insurance Law; Statement Of Position 01-3;, American Institute Of Certified Public Accountants. Reporting On Internal Control Over Derivative Transactions At Insurance Entities Task Force
Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions By The New York State Insurance Law; Statement Of Position 01-3;, American Institute Of Certified Public Accountants. Reporting On Internal Control Over Derivative Transactions At Insurance Entities Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Number 2 of 4 volumes. Includes letters from 111 respondents.
Proposed Statement Of Position : Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification ;Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Naic Task Force
Proposed Statement Of Position : Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification ;Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Naic Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed AICPA Statement of Position (SOP) amends AICPA SOP 94-5, Disclosures of Certain Matters in the Financial Statements of Insurance Enterprises, as a result of the completion of the National Association of Insurance Commissioners (NAIC) Codification of statutory accounting practices for certain insurance enterprises. The amendments to SOP 94-5 included in this proposed SOP would require insurance enterprises to disclose, at the date each balance sheet is presented, beginning with financial statements for fiscal years beginning on or after January 1, 2001, a description of the prescribed or permitted statutory accounting practice and the related monetary effect on statutory …
Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force
Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The body of auditing literature grew and evolved considerably during the twentieth century. American Institute of Certified Public Accountants (AICPA) boards and committees have issued ninety-three Statements on Auditing Standards (SASs), some of which have been superseded, and numerous auditing interpretations. The AICPA also has published Auditing Statements of Position, Audit and Accounting Guides and numerous other publications containing guidance of varying authority on how to conduct an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Although the AICPA has, on occasion, realigned and clarified the authority of these publications, some uncertainty remains in the minds …