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Articles 11341 - 11370 of 17240
Full-Text Articles in Business
Washington Report, Vol. 5 No.9, April 26, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.9, April 26, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Washington Report, Vol. 5 No.44, December 27, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.44, December 27, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Guidelines For Development And Implementation Of Computer-Based Application Systems; Management Advisory Services Guideline Series, No. 4, American Institute Of Certified Public Accountants
Guidelines For Development And Implementation Of Computer-Based Application Systems; Management Advisory Services Guideline Series, No. 4, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Statement On Auditing Standards, 012, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Statement On Auditing Standards, 012, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is performing an examination in accordance with generally accepted auditing standards.
Special Reports; Statement On Auditing Standards, 014, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Special Reports; Statement On Auditing Standards, 014, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
1. This Statement applies to auditors' reports issued in connection with a. Financial statements that are prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2-8). b. Specified elements, accounts, or items of a financial statement (paragraphs 9-17). c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 18-19). d. Financial information presented in prescribed forms or schedules that require a prescribed form of auditor's report (paragraphs 20-21). Reports that meet the foregoing criteria are special reports or special purpose reports.
Remembering Arthur B. Foye, Michael N. Chetkovich, Howard A. Rusk, John W. Queenan, Luis Nieto, Roy Stevens
Remembering Arthur B. Foye, Michael N. Chetkovich, Howard A. Rusk, John W. Queenan, Luis Nieto, Roy Stevens
Haskins and Sells Publications
No abstract provided.
Falcon Forecast: A Better Way To Serve Clients, Anonymous
Falcon Forecast: A Better Way To Serve Clients, Anonymous
Haskins and Sells Publications
No abstract provided.
Client Profile: Hughes Tool Company, Anonymous, Marc St. Gil
Client Profile: Hughes Tool Company, Anonymous, Marc St. Gil
Haskins and Sells Publications
No abstract provided.
Your Insurance Program, Carlton Smith
Your Insurance Program, Carlton Smith
Haskins and Sells Publications
No abstract provided.
New Garden State: A Study Of The Newark Office And Its Practice, Anonymous, Roy Stevens
New Garden State: A Study Of The Newark Office And Its Practice, Anonymous, Roy Stevens
Haskins and Sells Publications
No abstract provided.
Speaking And Writing, Anonymous
H&S Scene; Shower For Nancy, Anonymous, Arnold Zann
H&S Scene; Shower For Nancy, Anonymous, Arnold Zann
Haskins and Sells Publications
No abstract provided.
Pacific Gas And Electric Company: A Report On A West Coast Client, Anonymous, Charles Moore
Pacific Gas And Electric Company: A Report On A West Coast Client, Anonymous, Charles Moore
Haskins and Sells Publications
No abstract provided.
Discussant's Response To An Examination Of The Status Of Probability Sampling In The Courts, Kenneth P. Johnson
Discussant's Response To An Examination Of The Status Of Probability Sampling In The Courts, Kenneth P. Johnson
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Direct Costing Vs. Absorption Costing: A Historical Review, Gyan Chandra, Jacob Bernard Paperman
Direct Costing Vs. Absorption Costing: A Historical Review, Gyan Chandra, Jacob Bernard Paperman
Accounting Historians Journal
Various accounting practices, based on the same accounting concepts and principles, have been developed to satisfy the multiple and changing needs of the users of accounting reports. Direct and absorption costing are two such accounting practices. Controversy continues to exist as to which of these two costing methods is better for decision making purposes and for reporting to the users of accounting information. The objective of this paper is to dwell upon the historical nature of the controversy and build a case for a method of costing that rests on economic logic and realities of the market place.
In All My Years -- Classification Of Accounting Services, Ralph Stanley Johns
In All My Years -- Classification Of Accounting Services, Ralph Stanley Johns
Accounting Historians Journal
The idea of a classification of accounting services originated with John R. Wildman who was the senior technical partner for the firm of Haskins & Sells during the 1920's and under whose direction the writer was employed fifty years ago. Haskins & Sells has continued the use of classification of accountancy services, originally adopted in 1925, to this date modified as required by the enactment of the Federal Securities Acts.
Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni
Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni
Accounting Historians Journal
The many scholarly works of the late Professor Federigo Melis are perhaps not as well known in the English speaking world as on the Continent. This special tribute, reflecting the combined skills of three outstanding accounting historians, Dean Emeritus S. Paul Garner, The University of Alabama, Professor Giovanni Padroni, University of Pisa, and Professor Alvaro Martinelli, Appalachian State University, affords students of accounting history an opportunity to become acquainted with the accomplishments of a profound talent. We express our appreciation to the contributors and trust our members will find this feature useful.
In All My Years -- Notes On Handicapping, William Andrew Paton
In All My Years -- Notes On Handicapping, William Andrew Paton
Accounting Historians Journal
I don't like handicapping, in any sport, and never have. It's an egalitarian practice-as I see it-without any significant merit. I'm firmly committed to the view that a society in which awards are commensurate with performance, productivity, is preferable to any egalitarian system. We should avoid like the plague all efforts to harass, restrict, or handicap the talented, the efficient, the superior performer. This is just as sound a stance in economics generally as in sports.
Perspective On The Measurement Of Earnings And Fasb Policymaking, William G. Shenkir
Perspective On The Measurement Of Earnings And Fasb Policymaking, William G. Shenkir
Accounting Historians Journal
An issue in the measurement of earnings is: Should the determination of financial position-that is, the measurement of assets and liabilities-determine income? That can be called a balance sheet or asset and liability perspective. Or should the measurement of income--that is, the process of matching costs and revenues--determine the balances that are necessarily carried forward in the balance sheet? That can be called an income statement or revenue and expense perspective. In stating the issue in that way, it is extremely important to recognize that the issue is not whether the balance sheet or income statement is the more important …
Summary Report Of The Committee On Goals And Objectives, S. Paul Garner
Summary Report Of The Committee On Goals And Objectives, S. Paul Garner
Accounting Historians Journal
The Committee, appointed by President Roberts, had its first meeting in Atlanta for 2 1/2 hours on Saturday morning, August 21. The following members were present: Richard Homburger, Konrad Kubin, Murray Wells, Gary John Previts, Hanns-Martin Schoenfeld, Robert Raymond, Williard Stone, Charles Lamden and Hugh Hughes.
Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser
Short History Of The Economic Development And Accounting Treatment Of Pension Plans, Larry Kreiser
Accounting Historians Journal
The purpose of this paper is to provide a short history of the economic conditions which have led to the development and expansion of pension plans. Accounting for the cost of pension plans is also considered from a historical perspective.
Calf Path, Author Unknown
Calf Path, Author Unknown
Accounting Historians Journal
The following poem from an unidentified source describes the "calf path, city street and country road." It could easily be paraphrased to indicate the "calf path" of bookkeeping and office routine maintained in thousands of "conservative" business concerns.
Other Features, Academy Of Accounting Historians
Other Features, Academy Of Accounting Historians
Accounting Historians Journal
Subtitles are: Contact Notes; Historical Antecedents: Historical Potpourri; History in Print; Letters; Out of the Past; Research Resources; Through the Ages
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal, 1974-76, Vols. 1-3 [Combined Volumes]
Accounting Historians Journal
Combined volumes
Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 7 (1976), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Washington Report, Vol. 5 No.28, September 6, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Washington Report, Vol. 5 No.28, September 6, 1976, American Institute Of Certified Public Accountants., Wade S. Williams
Newsletters
No abstract provided.
Denver: An Office Profile, Anonymous, Bruce Mcallister
Denver: An Office Profile, Anonymous, Bruce Mcallister
Haskins and Sells Publications
No abstract provided.
Symbolism And Communication In The Auditor's Report, Lee J. Seidler
Symbolism And Communication In The Auditor's Report, Lee J. Seidler
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Questions At Stockholders Meetings -- 1976, Haskins & Sells
Questions At Stockholders Meetings -- 1976, Haskins & Sells
Haskins and Sells Publications
Originally published by: Haskins & Sells;
Washington Report, Vol. 4 No. 45, January 5, 1976, American Institute Of Certified Public Accountants, Wade S. Williams
Washington Report, Vol. 4 No. 45, January 5, 1976, American Institute Of Certified Public Accountants, Wade S. Williams
Newsletters
No abstract provided.