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Full-Text Articles in Business

Planner, Volume 17, Number 5, January-February 2003, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Planner, Volume 17, Number 5, January-February 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Expert 2003 Winter, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2003 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2003

Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value measurements of assets, liabilities, and components of equity may arise from both the initial recording of transactions and later changes in value. Changes in fair value measurements that occur over time may be treated in different ways under generally accepted accounting principles (GAAP). For example, …


Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter, 2003, American Institute Of Certified Public Accountants Jan 2003

Cpa Letter, 2003, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 19 No. 1, January 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2003

In Our Opinion… , Vol. 19 No. 1, January 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 19 No. 2, April/May 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2003

In Our Opinion… , Vol. 19 No. 2, April/May 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants Jan 2003

Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


High-Technology Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2003

High-Technology Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Getting On The Right Tax Track: Update On Tax Rules For Individuals Including Year-End Strategies And Tips For 2003., American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Getting On The Right Tax Track: Update On Tax Rules For Individuals Including Year-End Strategies And Tips For 2003., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Interpretation No. 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2003

Interpretation No. 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Committees

No abstract provided.


Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2003

Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.


Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 2003

Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty Jan 2003

Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty

Accounting Trends and Techniques

No abstract provided.


Tax Incidence Of The Pennsylvania Lottery: The Influence Of Retail Outlet Location, Thomas Andrews, Cynthia Benzing Jan 2003

Tax Incidence Of The Pennsylvania Lottery: The Influence Of Retail Outlet Location, Thomas Andrews, Cynthia Benzing

Economics & Finance Faculty Publications

No abstract provided.


Litigation Services And Applicable Professional Standards; Consulting Services Special Report, 03-1, American Institute Of Certified Public Accountants Jan 2003

Litigation Services And Applicable Professional Standards; Consulting Services Special Report, 03-1, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


E-Commerce: Choosing The Appropriate Tax Model, Jeffrey A. Scudder Jan 2003

E-Commerce: Choosing The Appropriate Tax Model, Jeffrey A. Scudder

Presidential Scholars Theses (1990 – 2006)

The Internet's economic role has increased dramatically over the past decade. Along with many benefits, e-commerce has brought with it some important policy questions. One question relates to tax policy, and whether Internet transactions should be subject to sales or use taxes. This paper examines that question, considering factors such as feasibility, efficiency, fairness (virtual v. "brick-and-mortar" retailers), and legality. The relationship between ecommerce tax policy and state and local government revenues will also be addressed. Based on these factors, the evidence suggests that taxing Internet sales would be feasible, efficient, and provide revenue for important public services.


Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham Jan 2003

Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham

Guides, Handbooks and Manuals

No abstract provided.


Privacy Matters: An Introduction To Personal Information Protection, American Institute Of Certified Public Accountants, Chartered Accountants Of Canada Jan 2003

Privacy Matters: An Introduction To Personal Information Protection, American Institute Of Certified Public Accountants, Chartered Accountants Of Canada

Guides, Handbooks and Manuals

No abstract provided.


Emergency & Security Handbook, Ensuring The Safety Of Aicpa Employees, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Emergency & Security Handbook, Ensuring The Safety Of Aicpa Employees, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2003

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of July 1, 2003, Robert Durak, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Jan 2003

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of July 1, 2003, Robert Durak, American Institute Of Certified Public Accountants. Accounting And Auditing Publications

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 2003, American Institute Of Certified Public Accountants. Tax Division Jan 2003

Tax Practice Guides And Checklists 2003, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Overview Of Hipaa, The Role Of Cpas In Privacy Compliance, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Overview Of Hipaa, The Role Of Cpas In Privacy Compliance, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


How To Prevent, Deter And Detect Fraud In Your Business, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 2003

How To Prevent, Deter And Detect Fraud In Your Business, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius Jan 2003

Financial Reporting Fraud : A Practical Guide To Detection And Internal Control;, Charles R. Lundelius

Guides, Handbooks and Manuals

No abstract provided.


Introducing Tax Clients To Additional Services, Edward Mendlowitz 1942-, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee Jan 2003

Introducing Tax Clients To Additional Services, Edward Mendlowitz 1942-, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.