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Articles 4831 - 4860 of 17237

Full-Text Articles in Business

Marketing A Consulting Niche, Allan D. Koltin, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee, American Institute Of Certified Public Accountants. Consulting Services Executive Committee Jan 2001

Marketing A Consulting Niche, Allan D. Koltin, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee, American Institute Of Certified Public Accountants. Consulting Services Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force Jan 2001

Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force

Guides, Handbooks and Manuals

No abstract provided.


Auditing Multiemployer Plans, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Team Jan 2001

Auditing Multiemployer Plans, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Team

Guides, Handbooks and Manuals

No abstract provided.


Professional's Guide To The Roth Ira : Implementing The 2001 Tax Act, Robert S. Keebler Jan 2001

Professional's Guide To The Roth Ira : Implementing The 2001 Tax Act, Robert S. Keebler

Guides, Handbooks and Manuals

No abstract provided.


Performance Measurement Practices: Survey Results, American Institute Of Certified Public Accountants, Lawrence S. Maisel Jan 2001

Performance Measurement Practices: Survey Results, American Institute Of Certified Public Accountants, Lawrence S. Maisel

Guides, Handbooks and Manuals

No abstract provided.


Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations : Practice Aids, Joseph F. Moraglio, Deborah Koebele Jan 2001

Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations : Practice Aids, Joseph F. Moraglio, Deborah Koebele

Guides, Handbooks and Manuals

No abstract provided.


Tax Policy Concept: Guiding Principles Of Good Tax Policy: A Framework For Evaluating Tax Proposals, American Institute Of Certified Public Accountants. Tax Division Jan 2001

Tax Policy Concept: Guiding Principles Of Good Tax Policy: A Framework For Evaluating Tax Proposals, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Auditing For Related Parties And Related Party Transactions: A Toolkit For Accountants And Auditors, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Accounting And Auditing For Related Parties And Related Party Transactions: A Toolkit For Accountants And Auditors, 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 2001

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

Guides, Handbooks and Manuals

No abstract provided.


Comments On Irs Announcement 2000-84 Regarding The Need For Guidance Clarifying The Application Of The Internal Revenue Code To Use Of The Internet By Exempt Organizations, American Institute Of Certified Public Accountants. Taxation Of Internet Services Task Force Jan 2001

Comments On Irs Announcement 2000-84 Regarding The Need For Guidance Clarifying The Application Of The Internal Revenue Code To Use Of The Internet By Exempt Organizations, American Institute Of Certified Public Accountants. Taxation Of Internet Services Task Force

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2001, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division Jan 2001

Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library Jan 2001

National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library

Guides, Handbooks and Manuals

No abstract provided.


Practice Alert No. 2001-2; Audit Considerations In Times Of Economic Uncertainty, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Practice Alert No. 2001-2; Audit Considerations In Times Of Economic Uncertainty, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Summary Analysis Of The Sec's New Independence Rule, United States. Securities And Exchange Commission, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Summary Analysis Of The Sec's New Independence Rule, United States. Securities And Exchange Commission, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Understanding And Implementing Gasb's New Financial Reporting Model : A Question And Answer Guide For Preparers And Auditors Of State And Local Government Financial Statements;, Venita M. Wood, Leslye Givarz Jan 2001

Understanding And Implementing Gasb's New Financial Reporting Model : A Question And Answer Guide For Preparers And Auditors Of State And Local Government Financial Statements;, Venita M. Wood, Leslye Givarz

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Valuing A Closely Held Business; Small Business Consulting; Consulting Services Practice Aid 93-3, Gary R. Trugman Jan 2001

Cpa's Guide To Valuing A Closely Held Business; Small Business Consulting; Consulting Services Practice Aid 93-3, Gary R. Trugman

Guides, Handbooks and Manuals

No abstract provided.


Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis, Marcia Gordon, Robert H. Spencer Jan 2001

Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis, Marcia Gordon, Robert H. Spencer

Guides, Handbooks and Manuals

No abstract provided.


Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West Jan 2001

Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2001

Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Project Task Force - Alternative Firm Structures, Independence Standards Board Jan 2001

Project Task Force - Alternative Firm Structures, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Public File Document Folders; Independence Standards Board Url, Independence Standards Board Jan 2001

Public File Document Folders; Independence Standards Board Url, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Jan 2001

Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting Pursuant To The Association For Investment Management And Research Performance Presentation Standards; Statement Of Position 01-4;, American Institute Of Certified Public Accountants. Investment Performance Statistics Task Force Jan 2001

Reporting Pursuant To The Association For Investment Management And Research Performance Presentation Standards; Statement Of Position 01-4;, American Institute Of Certified Public Accountants. Investment Performance Statistics Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2001

Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Number 3 of 4 volumes. Includes letters from 80 respondents.


Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2001

Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Number 1 of 4 volumes. Includes letters from 120 respondents.


Omnibus Aicpa Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2001

Omnibus Aicpa Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF ET SECTION 92: Definitions p PROPOSED REVISION OF INTERPRETATION 101-1 UNDER RULE 101: Interpretation of Rule 101; 2. PROPOSED DELETION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence; 3. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Modified Application of Rule 101 for Certain Engagements to Issue Restricted-Use Reports Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Statements on Auditing Standards No. 75, Engagements to Apply Agreed Upon Procedures to Specified Elements, Accounts, or Items of …


Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force Jan 2001

Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force

Exposure Drafts, Comment Letters, and Statements of Position

(This copy is missing Appendices A and B.) This American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide has been prepared to assist financial institutions in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent accountants in reporting on financial statements (and, as discussed in appendix B, other written management assertions) of those entities. Chapters of the Guide are generally organized by financial statement line item into four sections: a. An Introduction that describes the general transactions and risks associated with the audit area. (The introduction does not address all possible transactions …


Proposed Statement Of Position : Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment;Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2001

Proposed Statement Of Position : Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment;Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) provides guidance on accounting for certain costs and activities relating to property, plant, and equipment (PP&E). For purposes of this SOP, a project stage or timeline framework is used and PP&E assets are accounted for at a component level. Costs incurred for PP&E are classified into four stages: preliminary, preacquisition, acquisition-or-construction, and in-service. The SOP requires, among other things, the following: A. Preliminary stage costs, except for payments to obtain an option to acquire PP&E, should be charged to expense as incurred. B. Preacquisition and acquisition-or-construction stage costs should be charged to expense as incurred …


Aicpa Professional Standards: Attestation Standards As Of June 1, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2001

Aicpa Professional Standards: Attestation Standards As Of June 1, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.