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Full-Text Articles in Business

Fiscal Year Retention Practice Aid, American Institute Of Certified Public Accountants. Tax Division Jan 1988

Fiscal Year Retention Practice Aid, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Hong Kong; Professional Accounting In Foreign Country Series, Byrne & Co., Hong Kong, Susan Sgromo Jan 1988

Accounting Profession In Hong Kong; Professional Accounting In Foreign Country Series, Byrne & Co., Hong Kong, Susan Sgromo

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Mexico; Professional Accounting In Foreign Country Series, Nieto Heffes Martinez Y Cia. S.C., Steven F. Moliterno Jan 1988

Accounting Profession In Mexico; Professional Accounting In Foreign Country Series, Nieto Heffes Martinez Y Cia. S.C., Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Japan; Professional Accounting In Foreign Country Series, Kpmg Peat Marwick Minato, Susan Sgromo Jan 1988

Accounting Profession In Japan; Professional Accounting In Foreign Country Series, Kpmg Peat Marwick Minato, Susan Sgromo

Guides, Handbooks and Manuals

No abstract provided.


Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 2, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1988

Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 2, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 1, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1988

Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 1, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Alternative Dispute Resolution, American Institute Of Certified Public Accountants. Task Force On Accountants' Legal Liability Jan 1988

Alternative Dispute Resolution, American Institute Of Certified Public Accountants. Task Force On Accountants' Legal Liability

Guides, Handbooks and Manuals

No abstract provided.


Section 89 Practice Guide, American Institute Of Certified Public Accountants. Tax Division Jan 1988

Section 89 Practice Guide, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Public Service Award Program For Certified Public Accountants 1988, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

Public Service Award Program For Certified Public Accountants 1988, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpas Approve Ftc Agreement, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

Cpas Approve Ftc Agreement, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Services For Members In Industry, American Institute Of Certified Public Accountants. Industry Committee Jan 1988

Aicpa Services For Members In Industry, American Institute Of Certified Public Accountants. Industry Committee

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 1988, American Institute Of Certified Public Accountants. Tax Division Jan 1988

Tax Practice Guides And Checklists 1988, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Library Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

Aicpa Library Guide, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


20: A Score Of Ways The Aicpa Serves You, The Cpa... And The Accounting Profession, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

20: A Score Of Ways The Aicpa Serves You, The Cpa... And The Accounting Profession, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


New Auditor's Report : What It Means To You, American Institute Of Certified Public Accountants (Aicpa) Jan 1988

New Auditor's Report : What It Means To You, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Take The Cpa Challenge: Careers In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division Jan 1988

Take The Cpa Challenge: Careers In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division

Guides, Handbooks and Manuals

No abstract provided.


Unlocking The Maze : A Cpa's Guide To Preparing Your 1988 Tax Return, American Institute Of Certified Public Accountants. Communications Division Jan 1988

Unlocking The Maze : A Cpa's Guide To Preparing Your 1988 Tax Return, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Emerging State Regulatory Issues : Survey Tabulation, John M. Sharbaugh Jan 1988

Emerging State Regulatory Issues : Survey Tabulation, John M. Sharbaugh

Guides, Handbooks and Manuals

No abstract provided.


Using The Engagement Letter To Minimize Liability To Nonclients: Report And Guidance, American Institute Of Certified Public Accountants. Task Force On Accountants' Legal Liability Jan 1988

Using The Engagement Letter To Minimize Liability To Nonclients: Report And Guidance, American Institute Of Certified Public Accountants. Task Force On Accountants' Legal Liability

Guides, Handbooks and Manuals

No abstract provided.


Cash Management; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 11, American Institute Of Certified Public Accountants Jan 1988

Cash Management; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 11, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Evaluating And Starting A New Business; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 12, American Institute Of Certified Public Accountants Jan 1988

Evaluating And Starting A New Business; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 12, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Improving Productivity Through Work Measurement : A Cooperative Approach; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 09, Robert G. Failing, Jerry L. Janzen, Larry D. Blevins Jan 1988

Improving Productivity Through Work Measurement : A Cooperative Approach; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 09, Robert G. Failing, Jerry L. Janzen, Larry D. Blevins

Guides, Handbooks and Manuals

No abstract provided.


Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas Jan 1988

Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas

Guides, Handbooks and Manuals

No abstract provided.


Starting And Developing An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 4, American Institute Of Certified Public Accountants Jan 1988

Starting And Developing An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 4, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In France; Professional Accounting In Foreign Country Series, Befec Mulquin & Associes, Seidman & Seidmn/Bdo, Susan Sgromo, Steven F. Moliterno Jan 1988

Accounting Profession In France; Professional Accounting In Foreign Country Series, Befec Mulquin & Associes, Seidman & Seidmn/Bdo, Susan Sgromo, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


The Economics Of Tax Reform, Bassam Harik Editor Jan 1988

The Economics Of Tax Reform, Bassam Harik Editor

Upjohn Press

The contributors discuss the issues of taxation and tax reform from diverse perspectives and show that tax reform is an ongoing process that doesn't end with the signing of a specific piece of legislation.


Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office Jan 1988

Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office

Federal Publications

This revision of the standards supersedes the 1981 revision, and becomes effective for audits starting January 1, 1989. Early application of the standards is permissible.


Accounting For Developmental And Preoperating Costs, Purchases, And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications : September 30, 1988 Amendment To Aicpa Industry Audit Guide, Audits Of Airlines; Statement Of Position 88-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1988

Accounting For Developmental And Preoperating Costs, Purchases, And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications : September 30, 1988 Amendment To Aicpa Industry Audit Guide, Audits Of Airlines; Statement Of Position 88-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Illustrative Auditor's Reports On Financial Statements Of Employee Benefit Plans Comporting With Statement On Auditing Standards No. 58, Reports On Audited Financial Statements, December 15, 1988; Statement Of Position 88-2;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1988

Illustrative Auditor's Reports On Financial Statements Of Employee Benefit Plans Comporting With Statement On Auditing Standards No. 58, Reports On Audited Financial Statements, December 15, 1988; Statement Of Position 88-2;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks;Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Feb. 15, American Institute Of Certified Public Accountants. Banking Committee Jan 1988

Proposed Statement Of Position : Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks;Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Feb. 15, American Institute Of Certified Public Accountants. Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position modifies the exhibits in appendix C of the 1983 AICPA Industry Audit Guide, Audits of Banks, "Suggested Guidelines for CPA Participation in Bank Directors' Examinations. The SOP emphasizes the scope limitations when CPAs are engaged to perform directors' examinations, particularly those scope limitations that affect accounts with higher risk in the banking industry. Briefly, the principal modifications to the exhibits in appendix C recommended in the SOP include the following: (1) Incorporation of a statement in the illustrative engagement letter and illustrative report identifying the omission of certain procedures relating to accounts with higher risk …