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Full-Text Articles in Business

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2005

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 2005

Common Interest Realty Associations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force Jan 2005

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2005

Investment Companies Industry Developments, 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


An Empirical Analysis Of Book-Tax Reporting Difference And Tax Noncompliance Behavior In China, Feng Tang Jan 2005

An Empirical Analysis Of Book-Tax Reporting Difference And Tax Noncompliance Behavior In China, Feng Tang

Lingnan Theses

The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the magnitude of tax audit adjustments. Mills …


Compilation And Review Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2005

Compilation And Review Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Annual Report 2004-05; America Counts On Cpas, American Institute Of Certified Public Accountants Jan 2005

Aicpa Annual Report 2004-05; America Counts On Cpas, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2005, For Academic Year 2003-2004, Beatrice Sanders, Leticia B. Romeo Jan 2005

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2005, For Academic Year 2003-2004, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 2005

Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Real Estate Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Real Estate Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty Jan 2005

Sas No. 70 Reports And Employee Benefit Plans; Statement On Auditing Standards, 021, Michael J. Ramos, Linda C. Delahanty

Statements on Auditing Standards

No abstract provided.


The Economic Argument Against Estate Tax Repeal, Stephen Paul Skram Jan 2005

The Economic Argument Against Estate Tax Repeal, Stephen Paul Skram

Honors Program Theses

The estate tax is scheduled for repeal in 2010 and will be reinstated the following year. Congress is trying to make the repeal permanent, but is running into opposition. The public is becoming aware that only the wealthiest Americans would reap the benefits of estate tax repeal to the detriment of everyone else. This paper finds that estate tax repeal may not have any economic benefits, does not impose high compliance and administrative costs, taxes wealth that would remain untaxed without the levy, does not endanger the ability of small business owners and farmers to survive, encourages charitable bequests, and …


Incorporating Tax Reform Into Tax Courses, Annette M. Nellen Jan 2005

Incorporating Tax Reform Into Tax Courses, Annette M. Nellen

Faculty Publications

No abstract provided.


Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 2005

Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.


Sec And Pcaob Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Sec And Pcaob Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting Trends & Techniques: Not-For-Profit Organizations: Financial Statement Reporting And Disclosure Practices, Richard F. Larkin, Allen L. Fetterman, Lori A. West Jan 2005

Accounting Trends & Techniques: Not-For-Profit Organizations: Financial Statement Reporting And Disclosure Practices, Richard F. Larkin, Allen L. Fetterman, Lori A. West

Accounting Trends and Techniques

No abstract provided.


Personal Financial Statements Guide With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force Jan 2005

Personal Financial Statements Guide With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


The Evidence For A Nascent Biotechnology Cluster In Cork, John W. Hobbs Jan 2005

The Evidence For A Nascent Biotechnology Cluster In Cork, John W. Hobbs

Theses

Over the past 30 years, encouraged by Ireland’s low rate of corporation tax (currently 12.5 %), and active promotion of FDI by the IDA, foreign owned pharmaceutical plants have set up and multiplied in the Cork area. To Ireland’s advantages of a low tax rate, an English speaking population, a pro-business environment and membership of EU, Cork offered the added attractions of a deepwater port and large natural harbour, good freight connections, an international airport, an educated workforce and excellent sporting and leisure facilities for sailing, golf, etc. (Pfizer, Eli Lilly, Novartis, GlaxoSmithKline, Johnson & Johnson and Schering Plough have …


Adviser's Guide To Health Savings Accounts, Gary S. Lesser, Christine L. Keller, Susan D. Diehl Jan 2005

Adviser's Guide To Health Savings Accounts, Gary S. Lesser, Christine L. Keller, Susan D. Diehl

Guides, Handbooks and Manuals

No abstract provided.


Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica Jan 2005

Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133 (With Cd-Rom Practice Aids Included), Venita M. Wood, Maryann Kasica

Guides, Handbooks and Manuals

No abstract provided.


Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Auto Dealership Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Asb Meeting Minutes, 2005, July 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Asb Meeting Minutes, 2005, October 11-13;Auditing Standards Board Highlights, 2005, October 11-13, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Asb Meeting Minutes, 2005, October 11-13;Auditing Standards Board Highlights, 2005, October 11-13, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force Jan 2005

Management Override Of Internal Controls : The Achilles' Heel Of Fraud Prevention : The Audit Committee And Oversight Of Financial Reporting, American Institute Of Certified Public Accountants. Antifraud Programs And Controls Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.


Pcps Top Talent Study : Gaining A Strategic Advantage In Recruiting And Retention, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 2005

Pcps Top Talent Study : Gaining A Strategic Advantage In Recruiting And Retention, American Institute Of Certified Public Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy Jan 2005

Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Summary And Text Of Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act (Uaa) Statute; Exposure Draft (American Institute Of Certified Public Accountants), 2005 August 1, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards O Accountancy Jan 2005

Summary And Text Of Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act (Uaa) Statute; Exposure Draft (American Institute Of Certified Public Accountants), 2005 August 1, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards O Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Cpa Client Bulletin, December 2004, American Institute Of Certified Public Accountants (Aicpa) Dec 2004

Cpa Client Bulletin, December 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 10, December 2004, American Institute Of Certified Public Accountants (Aicpa) Dec 2004

Practicing Cpa, Vol. 28 No. 10, December 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.