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Articles 12091 - 12120 of 17237

Full-Text Articles in Business

Accounting For Nonmonetary Transactions; Opinions Of The Accounting Principles Board 29; Apb Opinion 29, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1973

Accounting For Nonmonetary Transactions; Opinions Of The Accounting Principles Board 29; Apb Opinion 29, American Institute Of Certified Public Accountants. Accounting Principles Board

AICPA Committees

No abstract provided.


Committee Handbook, 1973-74: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants Jan 1973

Committee Handbook, 1973-74: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Accounting For Motion Picture Films (1973); Industry Accounting Guide; Audit And Accounting Guide: Motion Picture Industry, American Institute Of Certified Public Accountants. Committee On The Entertainment Industries Jan 1973

Accounting For Motion Picture Films (1973); Industry Accounting Guide; Audit And Accounting Guide: Motion Picture Industry, American Institute Of Certified Public Accountants. Committee On The Entertainment Industries

AICPA Committees

No abstract provided.


Production Scheduling, American Institute Of Certified Public Accountants. Management Advisory Services Committee On Technical Studies Jan 1973

Production Scheduling, American Institute Of Certified Public Accountants. Management Advisory Services Committee On Technical Studies

AICPA Committees

No abstract provided.


Stockholders' Equity; Accounting Research Study No. 15, Beartrice Melcher Jan 1973

Stockholders' Equity; Accounting Research Study No. 15, Beartrice Melcher

Guides, Handbooks and Manuals

No abstract provided.


Recommendations For Amendments To The Internal Revenue Code , Submitted To The Committee On Ways And Means, House Of Representatives, May 1973, American Institute Of Certified Public Accountants. Division Of Federal Taxation Jan 1973

Recommendations For Amendments To The Internal Revenue Code , Submitted To The Committee On Ways And Means, House Of Representatives, May 1973, American Institute Of Certified Public Accountants. Division Of Federal Taxation

Association Sections, Divisions, Boards, Teams

No abstract provided.


Reporting The Results Of Operations : Reporting The Effects Of Disposal Of A Segment Of A Business, And Extraordinary, Unusual And Infrequently Occurring Events And Transactions; Opinions Of The Accounting Principles Board 30;Apb Opinion 30;, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1973

Reporting The Results Of Operations : Reporting The Effects Of Disposal Of A Segment Of A Business, And Extraordinary, Unusual And Infrequently Occurring Events And Transactions; Opinions Of The Accounting Principles Board 30;Apb Opinion 30;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Apb Accounting Principles: Volume 1: Current Text As Of June 30, 1973, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1973

Apb Accounting Principles: Volume 1: Current Text As Of June 30, 1973, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission Jan 1973

Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission

Federal Publications

In the past two years a number of companies in the property and casualty insurance field have adopted the accounting policy of making a provision from each period's income to cover a portion of major losses expected to occur in future periods. The reserves provided, generally called catastrophe reserves, have been justified by the companies on the grounds that periodic premiums include an amount to cover such losses which occur irregularly and the process of matching revenue and expense therefor requires accrual of a provision for such losses.


Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission Jan 1973

Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission

Federal Publications

In a letter dated December 14, 1971, the Chief Accountant of the Commission wrote to the chairman of the Committee on Insurance Accounting and Auditing of the American Institute of Certified Public Accountants stating that because there were significant unresolved matters in connection with the Committee's publication "Audits of Life Insurance Companies" (Audit Guide) then under preparation, life insurance companies which had not already adjusted their financial statements in accordance with the proposals in the Guide should refrain from doing so in filings with the Commission until such time as the Audit Guide was published in its final form. The …


Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission Jan 1973

Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission

Federal Publications

On November 3, 1972, the Commission announced hearings on mutual fund distribution and the potential impact of the repeal of Section 22(d) of the Investment Company Act of 1940 (Investment Company Act Rel. No. 7475; 37 FR 24449, 11-17-72). Section H of that release discussed the desirability of developing an adequate economic data base with respect to mutual fund sales charges. Such data could facilitate the Commission in monitoring trends in the industry's costs, profitability, and general economic structure. If this data were made publicly available by the Commission on a timely basis, it could provide mutual fund directors with …


What To Do When The Reporter Comes, American Institute Of Certified Public Accountants (Aicpa) Jan 1973

What To Do When The Reporter Comes, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting Firms & Practitioners 1973, American Institute Of Certified Public Accountants (Aicpa) Jan 1973

Accounting Firms & Practitioners 1973, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting Basis Of Inventories; Accounting Research Study No. 13, Horace G. Barden Jan 1973

Accounting Basis Of Inventories; Accounting Research Study No. 13, Horace G. Barden

Guides, Handbooks and Manuals

No abstract provided.


Accounting For Research And Development Expenditures; Accounting Research Study No. 14, Oscar S. Gellein, Maurice S. Newman Jan 1973

Accounting For Research And Development Expenditures; Accounting Research Study No. 14, Oscar S. Gellein, Maurice S. Newman

Guides, Handbooks and Manuals

No abstract provided.


Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission Jan 1973

Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today adopted amendments to its registration and reporting forms to require more detailed and timely reporting, and timely review by independent accountants of extraordinary or material unusual charges and credits to income or material provisions for losses effected by registrants. Proposals to amend these forms, as well as Forms 7-Q and 10-Q, for these purposes were published for comment in Securities Act Release No. 5313 (Securities Exchange Act Release No. 9801) on October 2, 1972. Form 8-K is the form for reporting certain specified material events and transactions pursuant to Sections 13 and 15(d) of …


Audits Of Pension Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Health, Welfare And Pension Funds Jan 1973

Audits Of Pension Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Health, Welfare And Pension Funds

Exposure Drafts, Comment Letters, and Statements of Position

This guide has been prepared to provide direction to independent auditors engaged to examine and report upon financial statements of pension funds. Generally accepted auditing standards and, for the most part, generally accepted accounting principles for commercial enterprises are applicable to pension funds covered in this guide. Not all of these standards and principles are discussed herein; rather, the guide deals with those accounting, auditing, and reporting matters unique to such funds.


Proposed Apb Opinion : Disclosure Of Lease Commitments By Lessees;Disclosure Of Lease Commitments By Lessees; Exposure Draft (American Institute Of Certified Public Accountants), 1973, Jan. 9, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1973

Proposed Apb Opinion : Disclosure Of Lease Commitments By Lessees;Disclosure Of Lease Commitments By Lessees; Exposure Draft (American Institute Of Certified Public Accountants), 1973, Jan. 9, American Institute Of Certified Public Accountants. Accounting Principles Board

Exposure Drafts, Comment Letters, and Statements of Position

This draft Opinion provides for separate disclosure of (a) the total lease rentals charged against operations for each period presented; (b) the minimum annual rentals payable in each of the five succeeding years and thereafter by five-year periods for all leases with noncancelable terms of more than one year; and (c) the present value of all leases with noncancelable terms of more than one year, computed on a net basis if reasonably determinable.


Accounting For Companies In The Development Stage; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Companies In The Development Stage Jan 1973

Accounting For Companies In The Development Stage; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Companies In The Development Stage

Exposure Drafts, Comment Letters, and Statements of Position

A diversity of financial reporting practices exists for companies in the development stage and the type of auditors' report has varied widely for factual situations that appear to be comparable. This audit guide recommends practices which should result in the presentation of useful financial information by these companies with less variation in the form of the financial statements and in the accompanying auditors' reports. The recommendations presented herein are applicable to any company, in any industry, which is in the development stage.


Accounting For Retail Land Sales (1973); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Land Development Companies Jan 1973

Accounting For Retail Land Sales (1973); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Land Development Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Savings And Loan Associations (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Accounting And Auditing Jan 1973

Audits Of Savings And Loan Associations (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Colleges And Universities (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On College And University Accounting And Auditing Jan 1973

Audits Of Colleges And Universities (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On College And University Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Finance Companies (1973); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Finance Companies Jan 1973

Audits Of Finance Companies (1973); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Finance Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Investment Companies (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies Jan 1973

Audits Of Investment Companies (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Ballot Draft: Proposed Revision Of The Institute's Bylaws And Implementing Resolutions Of Council, American Institute Of Certified Public Accountants (Aicpa) Jan 1973

Ballot Draft: Proposed Revision Of The Institute's Bylaws And Implementing Resolutions Of Council, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Audits Of Brokers And Dealers In Securities (1973); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Stockbrokerage Auditing Jan 1973

Audits Of Brokers And Dealers In Securities (1973); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Stockbrokerage Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting For Franchise Fee Revenue (1973); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Franchise Accounting And Auditing Jan 1973

Accounting For Franchise Fee Revenue (1973); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Franchise Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting For Profit Recognition On Sales Of Real Estate (1973); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Accounting For Real Estate Jan 1973

Accounting For Profit Recognition On Sales Of Real Estate (1973); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Accounting For Real Estate

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission Jan 1973

Notice Of Adoption Of Amendment To Regulation S-X Deferring Effective Date Of Rule 5-02-1 As It Relates To Disclosure Of Compensating Balances, United States. Securities And Exchange Commission

Federal Publications

Amendments to Regulation S-X adopted on June 23, 1972, effective for periods ending on or after December 31, 1972, included a revised Rule 5-02-1, Cash and cash items, in which a specific requirement for separate disclosure of compensating balances maintained was added. Since June, the Commission has received many inquiries as to the form of disclosure contemplated by this rule. Some preliminary guidelines were drawn up and exposed in a limited way in November to interested groups. The comments received from those groups indicated a need for additional time both to improve the proposed guidelines through further comments on formal …


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1973, Eric N. Melgren Jan 1973

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1973, Eric N. Melgren

AICPA Annual Reports

No abstract provided.