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Taxation

University of Mississippi

1998

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Articles 181 - 210 of 300

Full-Text Articles in Business

Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl Jan 1998

Description, Objectivity, And A Robust Pluralism: A Reply To Fleischman And Tyson; Point/Counterpoint, Terry K. Sheldahl

Accounting Historians Journal

If more than welcome in intent, Fleischman and Tyson's article "Archival Researchers: An Endangered Species?" [1997] prompted for me another question, "With friends like this, . . . ?." It is a sad commentary on our field if their contributions are so apt to be "minimalized" that it may "embarras[s]" mainly descriptive accounting historians [Fleischman and Tyson (F&T), 1997, pp. 102, 102 fn.] to be so cited. It is probably not coincidental that other accounting scholars are likely to deem historical study more intellectual the more it is "interpretive" in a mode intellectualist. In any case, as an unembarrassed predominantly …


Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians Jan 1998

Academy Of Accounting Historians: Application For 1999 Membership; Application For 1999 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue] Jan 1998

Accounting Historians Journal, 1998, Vol. 25, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1997, For Academic Year 1995-96, Beatrice Sanders, Leticia B. Romeo Jan 1998

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1997, For Academic Year 1995-96, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


Practicing Cpa, Vol. 22 No. 1, January 1998, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Practicing Cpa, Vol. 22 No. 1, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


In Our Opinion… , Vol. 14 No. 2, April 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1998

In Our Opinion… , Vol. 14 No. 2, April 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 14 No. 3, July 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1998

In Our Opinion… , Vol. 14 No. 3, July 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1998, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1998

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1998, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Tax Division Newsletter, Volume 14, Number 1, Winter 1998, American Institute Of Certified Public Accountants. Tax Division Jan 1998

Tax Division Newsletter, Volume 14, Number 1, Winter 1998, American Institute Of Certified Public Accountants. Tax Division

Newsletters

No abstract provided.


In Our Opinion… , Vol. 14 No. 4, October 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1998

In Our Opinion… , Vol. 14 No. 4, October 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Aicpa Annual Report 1997-98; Future In The Making, American Institute Of Certified Public Accountants Jan 1998

Aicpa Annual Report 1997-98; Future In The Making, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Annual Report 1997-1998, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1998

Annual Report 1997-1998, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Engagement Letter: An Agreement Between The Client And The Cpa, American Institute Of Certified Public Accountants Jan 1998

Engagement Letter: An Agreement Between The Client And The Cpa, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Role Of Essay Questions In The Uniform Cpa Examination, American Institute Of Accountants. Board Of Examiners Jan 1998

Role Of Essay Questions In The Uniform Cpa Examination, American Institute Of Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Proposed Statement Of Position : Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition) ;Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1998, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group Jan 1998

Proposed Statement Of Position : Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition) ;Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1998, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) rescinds the second sentences of paragraphs 10, 37, 41, and 57 of SOP 97-2, Software Revenue Recognition, which limited what is considered vendor-specific objective evidence of the fair value of the various elements in a multiple-element arrangement. This SOP also amends certain examples in SOP 97-2 for the rescission of these sentences, and it adds one example. All other provisions of SOP 97-2 remain in effect. This SOP is effective for transactions entered into in fiscal years beginning after December 1 5, 1998.


Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Financial Statement Reporting And Disclosure Practices For Employee Benefit Plans; Aicpa Practice Aid Series, Linda Delahanty Jan 1998

Financial Statement Reporting And Disclosure Practices For Employee Benefit Plans; Aicpa Practice Aid Series, Linda Delahanty

Guides, Handbooks and Manuals

No abstract provided.


Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1998

Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Organizations With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 1998

Health Care Organizations With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Investment Companies With Conforming Changes As Of May 1, 1998; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee Jan 1998

Audits Of Investment Companies With Conforming Changes As Of May 1, 1998; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1998

Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1998

Common Interest Realty Associations Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, September 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Michael Deutchman Jan 1998

Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, September 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Michael Deutchman

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, August 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 1998

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, August 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, August 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 1998

Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, August 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auto Dealership Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1998

Auto Dealership Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Depository Institutions And Lending Industry Developments - 1998-99; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1998

Depository Institutions And Lending Industry Developments - 1998-99; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1998

Construction Contractors Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, January 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, George Dietz Jan 1998

Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, January 1998 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, George Dietz

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.