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Articles 12391 - 12420 of 17237
Full-Text Articles in Business
Touche Ross Membership On Aicpa Committees, Anonymous
Touche Ross Membership On Aicpa Committees, Anonymous
Touche Ross Publications
No abstract provided.
New Partners, Touche Ross & Co.
Accounting Trends And Techniques, 25th Annual Survey, 1971 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 25th Annual Survey, 1971 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Accounting Changes; Opinions Of The Accounting Principles Board 20; Apb Opinion 20, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting Changes; Opinions Of The Accounting Principles Board 20; Apb Opinion 20, American Institute Of Certified Public Accountants. Accounting Principles Board
AICPA Committees
No abstract provided.
Committee Handbook, 1971-72: Officers And Council, Committee Structure, Committees And Boards, Cpa Gold Medal Awards, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants
Committee Handbook, 1971-72: Officers And Council, Committee Structure, Committees And Boards, Cpa Gold Medal Awards, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Research Study Of The Extent And Nature Of The Participation Of Spanish-Surnamed Americans In The Cpa Profession, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Joe G. San Miguel
Research Study Of The Extent And Nature Of The Participation Of Spanish-Surnamed Americans In The Cpa Profession, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Joe G. San Miguel
AICPA Committees
No abstract provided.
Report Of The Committee On Continuing Education April 1, 1971, American Institute Of Certified Public Accountants. Committee On Continuing Education
Report Of The Committee On Continuing Education April 1, 1971, American Institute Of Certified Public Accountants. Committee On Continuing Education
AICPA Committees
No abstract provided.
Form Of Regulatory Public Accountancy Bill, American Institute Of Certified Public Accountants. Committee On State Legislation
Form Of Regulatory Public Accountancy Bill, American Institute Of Certified Public Accountants. Committee On State Legislation
AICPA Committees
No abstract provided.
Recommendations For Amendments To The Internal Revenue Code , Submitted To The Committee On Ways And Means, House Of Representatives, August 1971, American Institute Of Certified Public Accountants. Division Of Federal Taxation
Recommendations For Amendments To The Internal Revenue Code , Submitted To The Committee On Ways And Means, House Of Representatives, August 1971, American Institute Of Certified Public Accountants. Division Of Federal Taxation
Association Sections, Divisions, Boards, Teams
No abstract provided.
Apb Accounting Principles: Volume 1: Current Text As Of February 1, 1971, American Institute Of Certified Public Accountants. Accounting Principles Board
Apb Accounting Principles: Volume 1: Current Text As Of February 1, 1971, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proceedings: Public Hearing Of The Study On Establishment Of Accounting Principles, Section B - Position Papers, American Institute Of Certified Public Accountants (Aicpa)
Proceedings: Public Hearing Of The Study On Establishment Of Accounting Principles, Section B - Position Papers, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proceedings: Public Hearing On Leases, Section A - Transcript, American Institute Of Certified Public Accountants. Accounting Principles Board
Proceedings: Public Hearing On Leases, Section A - Transcript, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Computation Of Ratio Of Earnings To Fixed Charges, United States. Securities And Exchange Commission
Computation Of Ratio Of Earnings To Fixed Charges, United States. Securities And Exchange Commission
Federal Publications
Certain registration forms under the Securities Act of 1933 require, where debt securities are to be registered, a statement of the ratio of earnings to fixed charges. Certain registration and report forms under the Securities Exchange Act of 1934 permit the showing of such a ratio. There have recently been filed with the Commission a number of registration statements wherein the registrants, in computing the ratio of earnings to fixed charges, have deducted from fixed charges amounts comprising (1) interest income or investment income earned on funds in excess of the requirements for working capital and (2) gains on retirement …
Coverage Of Fixed Charges, United States. Securities And Exchange Commission
Coverage Of Fixed Charges, United States. Securities And Exchange Commission
Federal Publications
Certain registration forms under the Securities Act of 1933 require, where debt securities are to be registered, a statement of the ratio of earnings to fixed charges. Certain registration and report forms under the Securities Exchange Act of 1934 permit the showing of such ratio. Registration statements have been filed recently with the Commission wherein the ratio of earnings to fixed charges was computed on the basis of the revenues and expenses set forth in financial statements which did not reflect the revenues and expenses of a substantial portion of the enterprise carried on by the registrant. For example, some …
Notice Of Revision Of Annual Report Form N-1r For Management Investment Companies And Withdrawal Of Proposal To Amend Rule 30a-1, United States. Securities And Exchange Commission
Notice Of Revision Of Annual Report Form N-1r For Management Investment Companies And Withdrawal Of Proposal To Amend Rule 30a-1, United States. Securities And Exchange Commission
Federal Publications
Notice is hereby given that the Securities and Exchange Commission has adopted certain revisions of Form N-1R for annual reports of most registered management investment companies and has withdrawn its proposal to amend Rule 30a-1. Notices of the proposed revisions were published in Investment Company Act Release Nos. 6284 on December 16, 1970, and 6349 on February 16, 1971, in which interested persons were invited to submit written statements of their views and comments.
Corporate Accountabiity: A Challenge To Business, Marshall S. Armstrong
Corporate Accountabiity: A Challenge To Business, Marshall S. Armstrong
Guides, Handbooks and Manuals
No abstract provided.
Accounting Firms & Practitioners 1971, American Institute Of Certified Public Accountants (Aicpa)
Accounting Firms & Practitioners 1971, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Resolution On Continuing Education (May 12, 1971): Guidelines Recommended In The Resolution On Continuing Education; Cpe Update 2, American Institute Of Certified Public Accountants (Aicpa)
Resolution On Continuing Education (May 12, 1971): Guidelines Recommended In The Resolution On Continuing Education; Cpe Update 2, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Guide To Federal Tax Elections; Studies In Federal Taxation 3, Joel M. Forster
Guide To Federal Tax Elections; Studies In Federal Taxation 3, Joel M. Forster
Guides, Handbooks and Manuals
No abstract provided.
Working With The Revenue Code - 1971, Don J. Summa
Working With The Revenue Code - 1971, Don J. Summa
Guides, Handbooks and Manuals
No abstract provided.
New Thinking On Environmental And Social Problems, Mashall S. Armstrong
New Thinking On Environmental And Social Problems, Mashall S. Armstrong
Guides, Handbooks and Manuals
No abstract provided.
Proposed Apb Opinion : Translating Foreign Operations;Translating Foreign Operations; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Dec. 20, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Translating Foreign Operations;Translating Foreign Operations; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Dec. 20, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion deals with some aspects of accounting for translation adjustments arising from the application of the monetary/nonmonetary approach to the translation of foreign currency assets and liabilities. Among other things it proposes that certain debit and credit translation adjustments should be deferred while others should be carried immediately to income.
Proposed Apb Opinion : Disclosure Of Accounting Policies;Disclosure Of Accounting Policies; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Dec. 27, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Disclosure Of Accounting Policies;Disclosure Of Accounting Policies; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Dec. 27, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, an increasing number of business enterprises are including in their annual reports to shareholders a separate summary of the major accounting policies followed in preparing the financial statements. This disclosure has been favorably received by users of financial statements and endorsed by organizations representing corporate business. Practice by those entities that present summaries of accounting policies has varied considerably. Some entities present the summary of accounting policies as an integral part of the financial statements; others present it as supplementary information. In addition, both the nature and the degree of disclosure vary, and related guidelines are lacking. …
Proposed Apb Opinion : Accounting For Investment Tax Credits;Accounting For Investment Tax Credits; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Oct. 22, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Investment Tax Credits;Accounting For Investment Tax Credits; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Oct. 22, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Opinion was drafted on the basis of the bill (HR 10947) passed by the House October 6 and will require that benefits arising from investment tax credits be accounted for as reductions of income tax expense over the periods in which the cost of the related property is charged to income. In taking final action, the Board will, of course, take into consideration any changes in relevant provisions of the law as finally enacted that differ substantially from those provisions in the House bill.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1971, Park E. Leathers, Howard P. Sanders
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1971, Park E. Leathers, Howard P. Sanders
AICPA Annual Reports
No abstract provided.
Proceedings: Public Hearing On Accounting For Equity Securities, Section A - Transcript, American Institute Of Certified Public Accountants. Accounting Principles Board
Proceedings: Public Hearing On Accounting For Equity Securities, Section A - Transcript, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tax Planning Techniques For Individuals; Studies In Federal Taxation 2, Stuart R. Josephs
Tax Planning Techniques For Individuals; Studies In Federal Taxation 2, Stuart R. Josephs
Guides, Handbooks and Manuals
No abstract provided.
Analysis Of The Tax Reform Act Of 1969, Gilbert Simonetti, Harry Z. Garian
Analysis Of The Tax Reform Act Of 1969, Gilbert Simonetti, Harry Z. Garian
Guides, Handbooks and Manuals
No abstract provided.
Proceedings: Public Hearing On Leases, Section B - Position Papers, American Institute Of Certified Public Accountants. Accounting Principles Board
Proceedings: Public Hearing On Leases, Section B - Position Papers, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Before The Committee On Extractive Industries Of The Accounting Principles Board; Accounting For Oil And Gas Exploration And Development Costs, Arthur Andersen American Institute Of Certified Public Accountants. Accounting Principles Board
Before The Committee On Extractive Industries Of The Accounting Principles Board; Accounting For Oil And Gas Exploration And Development Costs, Arthur Andersen American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
For Presedntation at Public Hearing on November 22-23, 1971