Business Commons^™

Working With The Revenue Code 1974, Mario P. Borini

Guides, Handbooks and Manuals

No abstract provided.

Accounting For Foreign Currency Translation, May 17, 1974 : Responses To Issues Raised In Fasb Discussion Memorandum, Feb. 21, 1974 (Fasb File Reference 1005); Statement Of Position 74-05;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Statement Of Position On Savings And Loan Subordinated Debt, January 24, 1974;Savings And Loan Subordinated Debt, January 24, 1974 ; Statement Of Position 74-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Statement Of Position On Financial Reporting For Segments Of A Business Enterprise, July 16, 1974;Financial Reporting For Segments Of A Business Enterprise, July 16, 1974; Statement Of Position 74-07; Statement Of Position 74-07, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Bylaws As Amended February 1, 1974;Implementing Resolutions Of Council [1974];Objectives Of The Institute [1974];Description Of The Professional Practice Of Certified Public Accountants [1974], American Institute Of Certified Public Accountants

AICPA Professional Standards

This booklet contains the Bylaws of the American Institute of Certified Public Accountants as amended February 1, 1974 and Implementing Resolutions of Council, Objectives of the Institute, and a Descripton of the Professional Practice of Certified Public Accountants.

Audits Of Fire And Casualty Insurance Companies: Revision Of Form Of Auditor's Report; Statement Of Position 1974 July;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Financial Accounting And Reporting By Face-Amount Certificate Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies With Respect To Face-Amount Certificate Companies. December 10, 1974; Statement Of Position 74-11;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Standards For Systems For The Preparation Of Financial Forecasts; Exposure Draft (American Institute Of Certified Public Accountants), 1974, March 28, American Institute Of Certified Public Accountants. Mas Development And Liaison Subcommittee. Forecasting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The Executive Committee of the Management Advisory Services Division created a task force in 1973 to develop standards for the preparation of financial forecasts. This report represents the results of a study made by the members of that task force. The purpose of this report is to delineate standards which would provide guidance to the preparers of financial forecasts and to the developers of forecasting systems and give increased confidence to the public and the users of forecasts where the standards have been followed. The preparation of a financial forecast is the responsibility of the management of an entity. Management …

Accounting For Leases; Responses To Issues Raised In Fasb Discussion Memorandum, July 2, 1974 (Fasb File Reference 1002); Statement Of Position 74-10;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For Future Losses : Responses To Issues Raised In Fasb Discussion Memorandum, March 13, 1974 (Fasb File Reference 1006), April 25, 1974); Statement Of Position 74-04;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Code Of Professional Ethics, Effective March 1, 1973; March 1974 Edition;Concepts Of Professional Ethics [1974];Rules Of Professional Ethics [1974];Interpretations Of Rules Of Conduct [1974], American Institute Of Certified Public Accountants

AICPA Professional Standards

This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the division of professional ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the division of professional …

Audits Of State And Local Governmental Units (1974); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Voluntary Health And Welfare Organizations (1974); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Taxation Of Capital Gains; Statement Of Tax Policy 1, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.

Accounting For Research And Development And Similar Costs : Responses To Issues Raised In Fasb Discussion Memorandum, December 28, 1974 (Fasb File Reference 1007), February 28, 1974; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting Practices In The Mortgage Banking Industry, December 30, 1974; Statement Of Position 74-12;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Income Tax For Primary Producers, P J. Hackett

Journal of the Department of Agriculture, Western Australia, Series 4

Increased farm incomes of the past two years and recent changes in income tax provisions have aroused enquiry concerning taxation for primary producers.

Most farmers who have had preliminary March, 1975, income plus provisional tax assessments made have been astonished by the size of their likely commitment.

This article explains the taxation provisions applying to primary producers and gives an example of how tax is calculated, showing why March, 1975, will be a time of reckoning for many farmers.

Audits Of Service-Center-Produced Records (1974); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Tabulation Of Cpas As Of July 31, 1974, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Reporting The Effects Of General Price-Level Changes In Financial Statements : Responses To Issues Raised In Fasb Discussion Memorandum, February 15, 1974 (Fasb File Reference 1013), April 5, 1974; Statement Of Position 74-03;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Aicpa Annual Report 1973-74, American Institute Of Certified Public Accountants

AICPA Annual Reports

Includes photos of: Samuel A. Derieux, Wallace E. Olson

Uniform Cpa Examination Unofficial Answers May 1972 To November 1973, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Campaign Treasurer's Handbook, Revised Edition, American Institute Of Certified Public Accountants. Committee On State Legislation

Guides, Handbooks and Manuals

No abstract provided.

Plan For Implementation Of Aicpa Voluntary Program For Reviews Of Quality Control Procedures Of Mulit-Office Firms, American Institute Of Certified Public Accountants. Special Committee To Study Quality Control

Guides, Handbooks and Manuals

No abstract provided.

Model Accountancy Bill, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.