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Articles 11041 - 11070 of 17242
Full-Text Articles in Business
Peer Review Manual: Organizational Structure And Functions, Standards, Committee Procedures, Membership Requirements, American Institute Of Certified Public Accountants. Sec Practice Section
Peer Review Manual: Organizational Structure And Functions, Standards, Committee Procedures, Membership Requirements, American Institute Of Certified Public Accountants. Sec Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Operational Reviews Of The Electronic Data Processing Function : A Special Report Developed For Cpas And Their Clients, Describing The Objectives And The Scope Of Edp Operational Reviews; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Operational Reviews Of The Electronic Data Processing Function : A Special Report Developed For Cpas And Their Clients, Describing The Objectives And The Scope Of Edp Operational Reviews; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Proposal For Complete Revision Of Subchapter S Corporation Provisions, American Institute Of Certified Public Accountants. Small Business Task Force. Subcommittee On Special Entities And Industries
Proposal For Complete Revision Of Subchapter S Corporation Provisions, American Institute Of Certified Public Accountants. Small Business Task Force. Subcommittee On Special Entities And Industries
Guides, Handbooks and Manuals
No abstract provided.
Brief Questions & Answers About... Certified Public Accountants From Your State Society Of Certified Public Accountants, American Institute Of Certified Public Accountants
Brief Questions & Answers About... Certified Public Accountants From Your State Society Of Certified Public Accountants, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Representation Letter: An Important Communication Between Management And The Indpendent Auditor, American Institute Of Certified Accountants
Representation Letter: An Important Communication Between Management And The Indpendent Auditor, American Institute Of Certified Accountants
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Sunset Handbook: A Guide To The Sunset Review Process, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Sunset Handbook: A Guide To The Sunset Review Process, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Our Basic Retirement System--Social Security : Suggestions For Improvement, American Institute Of Certified Public Accountants. Federal Tax Division, James E. Wheeler
Our Basic Retirement System--Social Security : Suggestions For Improvement, American Institute Of Certified Public Accountants. Federal Tax Division, James E. Wheeler
Guides, Handbooks and Manuals
No abstract provided.
Audit Committees : Answers To Typical Questions About Their Organization And Operations, American Institute Of Certified Public Accountants (Aicpa)
Audit Committees : Answers To Typical Questions About Their Organization And Operations, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
News Reporter's Pocket Guide To Aicpa: The Certified Public Accountant's National Professional Organization, American Institute Of Certified Public Accountants (Aicpa)
News Reporter's Pocket Guide To Aicpa: The Certified Public Accountant's National Professional Organization, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpa As Auditor, August-November, 1978 (National Public Relations Program For State Societies), American Institute Of Certified Public Accountants (Aicpa)
Cpa As Auditor, August-November, 1978 (National Public Relations Program For State Societies), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accounting Education: A Statistical Survey, 1977-78, Doyle Z. Williams
Accounting Education: A Statistical Survey, 1977-78, Doyle Z. Williams
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Requirement For Audit Committees: An Analysis Of The Issues, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
Aicpa Requirement For Audit Committees: An Analysis Of The Issues, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
Guides, Handbooks and Manuals
No abstract provided.
Management Information Systems For The Smaller Business: Staff Study; Management Advisory Services Technical Study, No. 8, John Heptonstall, Henry De Vos, American Institute Of Certified Public Accountants
Management Information Systems For The Smaller Business: Staff Study; Management Advisory Services Technical Study, No. 8, John Heptonstall, Henry De Vos, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Analysis Of Earnings And Profits With Recommendations, American Institute Of Certified Public Accountants. Earnings And Profits Task Force
Analysis Of Earnings And Profits With Recommendations, American Institute Of Certified Public Accountants. Earnings And Profits Task Force
Guides, Handbooks and Manuals
No abstract provided.
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas
Guides, Handbooks and Manuals
No abstract provided.
Working With The Revenue Code - 1978, Irvin F. Diamond, Mike Walker
Working With The Revenue Code - 1978, Irvin F. Diamond, Mike Walker
Guides, Handbooks and Manuals
No abstract provided.
Auditor's Reporting Obligation : The Meaning And Implementation Of The Fourth Standard Of Reporting; Auditing Research Monograph, 1, D. R. Carmichael
Auditor's Reporting Obligation : The Meaning And Implementation Of The Fourth Standard Of Reporting; Auditing Research Monograph, 1, D. R. Carmichael
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting And The Evaluation Of Solvency; Accounting Research Monograph 3, Loyd Curtis Heath
Financial Reporting And The Evaluation Of Solvency; Accounting Research Monograph 3, Loyd Curtis Heath
Guides, Handbooks and Manuals
No abstract provided.
U.S. Tax Aspects Of Doing Business Abroad; Studies In Federal Taxation, No. 6, Michael L. Moore, Ronald N. Bagley
U.S. Tax Aspects Of Doing Business Abroad; Studies In Federal Taxation, No. 6, Michael L. Moore, Ronald N. Bagley
Guides, Handbooks and Manuals
No abstract provided.
0228: Virginia Treasurer's Office (Wheeling Govt., 1861-1863) Records, 1862 And 1863, Marshall University Special Collections
0228: Virginia Treasurer's Office (Wheeling Govt., 1861-1863) Records, 1862 And 1863, Marshall University Special Collections
Guides to Manuscript Collections
Tax receipts made out to T. Leach, deputy for H. H. Dils, sheriff of Wood County, Virginia; signed by Campbell Tarr, treasurer, and Samuel Crane, auditor.
Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement deals with situations in which a parent company joins with one or more of its subsidiaries in filing a consolidated income tax return and, because of minority shareholder interests, credit evaluations, or other reasons, the parent or one or more subsidiaries prepares separate financial statements of the parent or a subsidiary involves "intercorporate income tax allocation"--an allocation of the provision for income taxes reported in the consolidated financial statements.
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, accountants, investors, and other users of financial statements have expressed concern over the acceptability of accounting alternatives for similar business transactions. The accounting standards division believes that it is not desirable to have acceptable accounting alternatives in the title insurance industry. Therefore, this statement of position expresses the division's recommendations on accounting methods that should be used in the areas in which accounting alternatives exist.
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement provides guidance with respect to analytical review procedures applied in an examination made in accordance with generally accepted auditing standards. It discusses the timing and objectives of those procedures, identifies the procedures that should be considered in evaluating financial information, and provides a number of examples to illustrate factors the auditor should consider when planning and performing analytical review procedures. However, the proposed Statement does not specify the extent to which the auditor's reliance on substantive tests may be derived from tests of details of transactions and balances, from analytical review procedures or from any combination of …
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement provides that a CPA firm shall have a system of quality control for its auditing and accounting and review services. The system would comprehend all applicable elements of Statement on Auditing Standards no. 4, Quality Control Considerations for a Firm of Independent Auditors. The system would include the establishment of quality control policies and procedures, the assignment of responsibilities to the extent required for effective implementation of those policies and procedures, communication of those policies and procedures to personnel to provide reasonable assurance that the policies and procedures are understood, and monitoring of the effectiveness of the …
Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position amends the Guide, Accounting for Motion Picture Films, by inserting the following as the concluding sentences of the description of availability (second paragraph on page 8): Thus, the availability condition is met when a film may be shown for the first time under a licensing agreement. The committee has concluded that restrictions on timing of subsequent showings of the film under the same license agreement, or a contemporaneous license with the same licensee, do not affect the availiablity date.
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
In 1972, the AICPA Insurance Companies Committee issued the industry audit guide, Audits of Stock Life Insurance Companies (referred to in this statement of position as "guide"). Part II of the guide, which discusses the application of generally accepted accounting principles, includes a section on the "Valuation of Investments and Recognition of Realized and Unrealized Gains (Losses) Thereon." That section (p. 89) outlines five acceptable methods of accounting for gains or losses on the sale of all equity securities except preferred stocks. The accounting standards division believes that it is not desirable to have five alternative accounting methods for accounting …
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The major decision reflected in this exposure draft is that, based on the accountant's performance of specified review procedures, he should be permitted to issue a report, accompanied by an expression of assurance, on his review of interim financial information of publicly held entities. Such a report could accompany interim financial information issued by publicly held companies that is contained in interim reports issued to stockholders, the board of directors, or others, or filed periodically with regulatory agencies. The Auditing Standards Board believes the procedures established in Statement on Auditing Standards No. 10 continue to be appropriate for an accountant's …