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Articles 12271 - 12300 of 17237
Full-Text Articles in Business
Proposed Apb Opinion : Reporting The Effects Of Extraordinary Events And Transactions;Reporting The Effects Of Extraordinary Events And Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Reporting The Effects Of Extraordinary Events And Transactions;Reporting The Effects Of Extraordinary Events And Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion provides more definitive criteria for determining whether an event or transaction should be reported as an extraordinary item. To be reported as extraordinary, an event or transaction must be clearly unrelated to the ordinary activities of the entity in the context of the environment in which it operates and must be of a type that is not expected to recur in the foreseeable future. Material unusual events or transactions which do not qualify as extraordinary items are, nevertheless, to be fully disclosed.
Proposed Apb Opinion : Accounting For Income Taxes-- Special Areas;Accounting For Income Taxes-- Special Areas; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Jan. 4, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Income Taxes-- Special Areas;Accounting For Income Taxes-- Special Areas; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Jan. 4, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion proposes that differences between taxable income and pretax accounting income relating to undistributed earnings of subsidiaries, Domestic International Sales Corporations, corporate joint ventures, general reserves of savings and loan associations, and policyholders' surplus of stock life insurance companies are of such a nature that tax allocation would not ordinarily be required. However, earnings of a non-subsidiary investee taken up under the equity method (APB Opinion No. 18) would be considered a timing difference and tax allocation would be required under the provisions of APB Opinion No. 11.
Proposed Restatement Of The Code Of Professional Ethics, American Institute Of Certified Public Accountants. Division Of Professional Ethics
Proposed Restatement Of The Code Of Professional Ethics, American Institute Of Certified Public Accountants. Division Of Professional Ethics
AICPA Professional Standards
No abstract provided.
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion establishes minimum acceptable standards of reporting for both complete interim financial statements and for summarized interim financial data. It also outlines the applicability of generally accepted accounting principles to interim financial information and indicates types of disclosure necessary to report on a meaningful basis for a period of less than a full year.
Proposed Apb Opinion: Early Extinguishment Of Debt;Early Extinguishment Of Debt; Proposed Apb Opinion;Exposure Draft (American Institute Of Certified Public Accountants), 1972, June 15, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion: Early Extinguishment Of Debt;Early Extinguishment Of Debt; Proposed Apb Opinion;Exposure Draft (American Institute Of Certified Public Accountants), 1972, June 15, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Procedure : Reports On Internal Control Based On Criteria Established By Regulatory Agencies;Reports On Internal Control Based On Criteria Established By Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Sept. 26, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Proposed Statement On Auditing Procedure : Reports On Internal Control Based On Criteria Established By Regulatory Agencies;Reports On Internal Control Based On Criteria Established By Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Sept. 26, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Exposure Drafts, Comment Letters, and Statements of Position
Following the issuance of Statement on Auditing Procedure No. 49, "Reports on Internal Control," some regulatory agencies* have commenced or completed audit guides, questionnaires, or other publications that set forth criteria for evaluation of the adequacy for their purposes of internal control procedures of organizations with which they are concerned. Other agencies have been encouraged to do so in Suggested Guidelines for the Structure and Content of Audit Guides Prepared by Federal Agencies for Use by CPAs which was issued by American Institute of CPAs Committee on Auditing for Federal Agencies in March 1972. The purpose of this Statement is …
Proposed Apb Opinion : Accounting For Nonmonetary Transactions;Accounting For Nonmonetary Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Dec. 29, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Nonmonetary Transactions;Accounting For Nonmonetary Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Dec. 29, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion provides that the accounting for exchanges of nonmonetary assets and for nonreciprocal transfers of assets either to or from the enterprise should be based generally on the fair values of the assets involved. However, the general principle of recording fair values is modified for some transactions in order to accommodate problems of measuring fair values or recognizing revenue before the earning process is complete. Specifically, carrying values of assets should be used to record (1) an exchange or nonreciprocal transfer if fair values are not determin-able; (2) an exchange involving inventory-type items or similar productive assets; and …
Code Of Professional Ethics, Effective March 1, 1973 [1972];Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
Code Of Professional Ethics, Effective March 1, 1973 [1972];Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], 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 …
Background Information On Restatement Of The Code Of Professional Ethics: Referendum, November 15, 1972, American Institute Of Certified Public Accountants (Aicpa)
Background Information On Restatement Of The Code Of Professional Ethics: Referendum, November 15, 1972, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Restatement Of The Code Of Professional Conduct;Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
Restatement Of The Code Of Professional Conduct;Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
AICPA Professional Standards
The Rules of Conduct contained in this booklet will, upon adoption, becomes effectdive on March 1, 1973. "Statement on Competitive Bidding" is taped to the inside cover. 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 requires the approval of the membership before the Rules would become effective. It …
Certain Procedural Aspects Of Preparing Returns; Statements On Responsibilities In Tax Practice 09, American Institute Of Certified Public Accountants. Federal Taxation Division
Certain Procedural Aspects Of Preparing Returns; Statements On Responsibilities In Tax Practice 09, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Audits Of Stock Life Insurance Companies (1972); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Audits Of Stock Life Insurance Companies (1972); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Health And Welfare Benefit Funds (1972); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Health, Welfare, And Pension Funds
Audits Of Employee Health And Welfare Benefit Funds (1972); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Health, Welfare, And Pension Funds
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Hospital Audit Guide (1972); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Health Care Institutions
Hospital Audit Guide (1972); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Health Care Institutions
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission
Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission
Federal Publications
A few recent filings with the Commission have indicated that potential liabilities for the registrant exist under Economic Stabilization Regulations (6 CFR). This disclosure has generally not been included in the notes to the financial statements but in the narrative section of the filings, and in most cases little or no quantitative data in regard to the amounts of the contingencies are disclosed.
In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
Federal Publications
Robert Trivison, an accountant, has submitted an offer to resign from practice before the Commission. Having been advised by the Commission that it was contemplating the institution of administrative proceedings pursuant to Rule 2(e) of its Rules of Practice, based on the allegations in a pending injunctive action, to determine whether he should be temporarily or permanently denied the privilege of appearing or practicing before it, Trivison agreed to resign on condition that no administrative action be brought against him, and that, if his offer of resignation were accepted, he would, without admitting or denying the allegations in the injunctive …
Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission
Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission
Federal Publications
In recent months, the Commission has noted an increasing number of business combinations which appear to meet the individual requirements for pooling-of-interests accounting set forth in Accounting Principles Board Opinion No. 16 but which do not conform with the overriding thrust of that Opinion which requires that a combination represent a sharing of rights and risks among constituent stockholder groups if it is to be a pooling of interests. Paragraphs 28, 45 and 47 of that Opinion clearly provide that such a sharing of risk is an essential element in poolings, and the specific requirements set forth in paragraphs 46, …
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1972, Eric N. Melgren
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1972, Eric N. Melgren
AICPA Annual Reports
No abstract provided.
Apb Accounting Principles: Volume 2: Original Pronouncements As Of September 1, 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Apb Accounting Principles: Volume 2: Original Pronouncements As Of September 1, 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting Profession, A Time Of Great Events, American Institute Of Certified Public Accountants
Accounting Profession, A Time Of Great Events, American Institute Of Certified Public Accountants
AICPA Annual Reports
Includes photos of: Walter J. Oliphant, Wallace E. Olson, Francis M. Wheat, John C. Biegler, David Solomons, Arnold I. Levine, Thomas C. Pryor, Roger B. Smith, Philip L. Defliese, Thomas Holton, James E. Seitz, Robert G. Skinner, Elmer G. Beamer, Lincoln J. Harrison, Arthur B. Toan, Robert Boyer, LeRoy Layton
Early Extinguishment Of Debt; Opinions Of The Accounting Principles Board 26;Apb Opinion 26;, American Institute Of Certified Public Accountants. Accounting Principles Board
Early Extinguishment Of Debt; Opinions Of The Accounting Principles Board 26;Apb Opinion 26;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Disclosure Of Accounting Policies; Opinions Of The Accounting Principles Board 22;Apb Opinion 22;, American Institute Of Certified Public Accountants. Accounting Principles Board
Disclosure Of Accounting Policies; Opinions Of The Accounting Principles Board 22;Apb Opinion 22;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Establishing Financial Accounting Standards: Report Of The Study On Establishment Of Accounting Principles;Wheat Report, American Institute Of Certified Public Accountants. Study On Establishment Of Accounting Principles, Francis M. Wheat
Establishing Financial Accounting Standards: Report Of The Study On Establishment Of Accounting Principles;Wheat Report, American Institute Of Certified Public Accountants. Study On Establishment Of Accounting Principles, Francis M. Wheat
Association Sections, Divisions, Boards, Teams
No abstract provided.
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section I; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section I; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Association Sections, Divisions, Boards, Teams
May 15, 16, and 217, 1972, The Americana Hotel, New York, New York
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section Ii; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section Ii; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Association Sections, Divisions, Boards, Teams
May 15, 16, and 217, 1972, The Americana Hotel, New York, New York
Social Measurement; Points Of View Of Sociologists, Businessmen, Political Scientists, Government Officials, Economists, Cpas, American Institute Of Certified Public Accountants (Aicpa)
Social Measurement; Points Of View Of Sociologists, Businessmen, Political Scientists, Government Officials, Economists, Cpas, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tax Forum, Anne D. Snodgrass
Portsmouth, Virginia: The Growth And Burdens Of Property Taxes 1952-1967, Nicholas C. Kyriakides
Portsmouth, Virginia: The Growth And Burdens Of Property Taxes 1952-1967, Nicholas C. Kyriakides
Economics Theses & Dissertations
No abstract provided.
Tax Forum, Anne D. Snodgrass
Tax Forum, Anne D. Snodgrass