Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (16510)
- San Jose State University (125)
- Universitas Indonesia (62)
- Singapore Management University (40)
- Lingnan University (18)
-
- University of Dar es Salaam (17)
- Technological University Dublin (14)
- University of Nevada, Las Vegas (14)
- Old Dominion University (13)
- W.E. Upjohn Institute for Employment Research (13)
- Central Bank of Nigeria (12)
- Northwestern Pritzker School of Law (12)
- University of Kentucky (12)
- West Chester University (12)
- Claremont Colleges (11)
- University of New Hampshire (11)
- Chapman University (10)
- Duke Law (10)
- University of Northern Iowa (10)
- Portland State University (9)
- De La Salle University (8)
- Syracuse University (8)
- University of Arkansas, Fayetteville (8)
- University of Malaya (8)
- Institute of Business Administration (7)
- University of Michigan Law School (7)
- University of Nebraska - Lincoln (7)
- Central Washington University (6)
- Johnson & Wales University (6)
- Kennesaw State University (6)
- Keyword
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (798)
- Etc (521)
- Manuals (484)
- Accounting -- Periodicals; Tax planning -- Periodicals (375)
-
- Ross (364)
- Accounting firms -- Management (340)
- Questions (248)
- Income tax -- United States (231)
- Accounting -- Bibliographies (220)
- Touche (201)
- Taxation -- United States (191)
- Etc. (190)
- Accounting -- Examinations (188)
- Auditing -- Standards -- United States (183)
- Finance (174)
- Bailey & Smart. New York Office; Touche (157)
- Bailey & Smart. Detroit Office; Touche (151)
- Laws (146)
- Bailey & Smart. Chicago Office; Touche (145)
- Estate planning -- United States (135)
- Bailey & Smart. San Francisco Office; Touche (126)
- Auditing (123)
- Financial planners -- United States -- Periodicals; Finance (121)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (121)
- Bailey & Smart. Los Angeles Office; Touche (118)
- Bailey & Smart. Minneapolis Office; Touche (118)
- Bailey & Smart. Boston Office; Touche (117)
- Bailey & Smart. Dayton Office; Touche (117)
- Tax administration and procedure -- United States (117)
- Publication Year
- Publication
-
- Newsletters (2384)
- Tax Adviser (2054)
- Haskins and Sells Publications (1780)
- Guides, Handbooks and Manuals (1414)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1206)
-
- Accounting Historians Notebook (950)
- Accounting Historians Journal (892)
- Touche Ross Publications (845)
- Association Sections, Divisions, Boards, Teams (765)
- Exposure Drafts, Comment Letters, and Statements of Position (688)
- Journal of Accountancy (555)
- AICPA Committees (428)
- AICPA Professional Standards (338)
- Federal Publications (298)
- AICPA Annual Reports (281)
- Woman C.P.A. (274)
- Proceedings of the University of Kansas Symposium on Auditing Problems (195)
- Individual and Corporate Publications (184)
- American Institute of Accountants (170)
- Statements on Auditing Standards (148)
- Examinations and Study (133)
- The Pace Student (133)
- State Publications (96)
- The Contemporary Tax Journal (95)
- Accounting Trends and Techniques (93)
- Issues Papers (57)
- Deloitte, Haskins and Sells Publications (54)
- Publications of Accounting Associations, Societies, and Institutes (45)
- Accountants' Index (31)
- Faculty Publications (29)
- Publication Type
- File Type
Articles 8491 - 8520 of 17240
Full-Text Articles in Business
Proposed Statement On Auditing Standards : Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government ;Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government; Exposure Draft (American Institute Of Certified Public Accountants), 1988, May 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government ;Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government; Exposure Draft (American Institute Of Certified Public Accountants), 1988, May 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In response to findings that a large proportion of independent audits of federal financial assistance were substandard, the AICPA Task Force on the Quality of Audits of Governemental Units was formed to develop a comprehensive plan to improve the quality of audits of governmental units. That plan, presented in a March 1987 report, included a recommendation that "a statement on auditing standards relating to auditing for and reporting on compliance with applicable laws and regulations should be developed and issued." This proposed Statement provides guidance on applying the requirements of SAS No. 54, Illegal Acts by Clients, to audits of …
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines ;Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Airlines
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines ;Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Airlines
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in accounting for frequent travel award programs. Briefly, the proposed SOP recommends the following: 1. An amount based on an allocated revenue value of the free travel awards should be deferred as mileage is accumulated. 2. The amounts deferred should be recognized as revenue when free travel awards are used. 3. An adjustment should be made to reflect the cumulative effect of the change in accounting principle when the SOP is first applied.
Proposed Statement Of Position : Questions Concerning Accountants' Services On Prospective Financial Statements : Proposed Amendment To Aicpa Guide For Prospective Financial Statements;Proposed Amendment To Aicpa Guide For Prospective Financial Statements : Questions Concerning Accountants' Services On Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Sept. 2, American Institute Of Certified Public Accountants. Auditing Standards Division. Forecasts And Projections Audit Issues Task Force
Proposed Statement Of Position : Questions Concerning Accountants' Services On Prospective Financial Statements : Proposed Amendment To Aicpa Guide For Prospective Financial Statements;Proposed Amendment To Aicpa Guide For Prospective Financial Statements : Questions Concerning Accountants' Services On Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Sept. 2, American Institute Of Certified Public Accountants. Auditing Standards Division. Forecasts And Projections Audit Issues Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position (SOP) in response to questions raised by practitioners about some of the procedural and reporting guidance contained in the AICPA Guide for Prospective Financial Statements. This SOP included some of these questions and the recommended responses. Specifically, the SOP provides additional guidance in these areas: 1. Reporting on financial forecasts that include a projected sale of an entity's real estate investment; 2. Sales prices assumed in a projection of the sale of an entity's real estate investment; 3. Reporting on information accompanying a financial forecast in …
Proposed Statement Of Position : Definition Of Substantially The Same For Holders Of Debt Instruments;Definition Substantially The Same For Holders Of Debt Instruments; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Apr. 29, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Committee On Banking, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Proposed Statement Of Position : Definition Of Substantially The Same For Holders Of Debt Instruments;Definition Substantially The Same For Holders Of Debt Instruments; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Apr. 29, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Committee On Banking, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA's Banking Committee, Savings and Loan Associations Committee, and Stockbrokerage and Investment Banking Committee conclude the following: For debt instruments, including mortgage-backed securities, to be substantially the same, all the following criteria must be met: A. The debt instruments must have the same primary obligor, except for debt instruments guaranteed by a sovereign goverment, central bank, or agency, thereof, in which case the guarantor must be the same. B. The debt instruments must be identical in form and type. C. The debt instruments must bear the identical contractual interest rate. D. The debt instruments must have the same maturity …
Proposed Audit And Accounting Guide : Audits Of Providers Of Health Care Services ;Audits Of Providers Of Health Care Services; Exposure Draft (American Institute Of Certified Public Accountants), 1988, March 15, American Institute Of Certified Public Accountants. Health Care Committee And Health Care Audit Guide Task Force
Proposed Audit And Accounting Guide : Audits Of Providers Of Health Care Services ;Audits Of Providers Of Health Care Services; Exposure Draft (American Institute Of Certified Public Accountants), 1988, March 15, American Institute Of Certified Public Accountants. Health Care Committee And Health Care Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed guide has been prepared to assist the independent auditor in examining and reporting on the financial statements of entities whose principal operations consist of providing health care services to individuals. It describes relevant matters or procedures unique to those entities and focuses on specific problems of auditing and reporting on the financial statements of the health care entities covered by the scope. This proposed guide supersedes the Industry Audit Guide titled Hospital Audit Guide (1972) and the following statements of position: 1. Clarification of Accounting, Auditing, and Reporting Practices Relating to Hospital Malpractice Loss Contingencies; 2. SOP 78-1, …
Proposed Statement On Auditing Standards : Special Reports ;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Special Reports ;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new special report form that parallels the form of the new auditor's standard report in SAS no. 58, Reports on Audited Financial Statements; (2) Clarifies that there is no requirement to describe in the special report how the presentation differs from a presentation in conformity with generally accepted accounting principles; (3) Amends guidance on reporting on compliance with contractual agreements in connection with an audit by restricting the distribution of these reports and limiting the matters that an auditor can provide assurance on to auditing and accounting matters; …
Proposed Audit And Accounting Guide : Common Interest Realty Associations ;Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Accounting For Common Interest Realty Associations
Proposed Audit And Accounting Guide : Common Interest Realty Associations ;Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Accounting For Common Interest Realty Associations
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide provides guidance on the following matters: 1. Accounting recognition of common property and facilities. Questions arise as to whether the common property in a condominium or planned unit development (PUD) and improvements on such property should be reported in a CIRA's financial statements. This proposed guide provides guidance on the recognition of assets maintained or owned by a CIRA. Questions relating to the accounting treatment of recognized assets, the effect of the manner in which the assets were acquired, and depreciation policies are discussed. 2. Major repairs and replacements. A fundamental issue affecting a …
Proposed Standards For Performing And Reporting On Quality Reviews ;Performing And Reporting On Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Oct. 10, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Proposed Standards For Performing And Reporting On Quality Reviews ;Performing And Reporting On Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Oct. 10, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement establishes the standards for performing and reporting on all reviews conducted under the quality review program. The standards are applicable to firms enrolled in the program, to individuals and firms who perform and report on reviews, to state societies that participate in the administration of the program, to associations of CPA firms that assist their members in arranging and carrying out quality reviews, and to the AICPA Quality Review Division itself. Specifically, this proposed statement: 1. Provides distinctly different performance and reporting standards for two types of quality reviews — an on-site review for firms that examine …
Code Of Professional Conduct As Adopted January 12, 1988;Bylaws And Implementing Resolutions Of Council As Amended January 12, 1988, American Institute Of Certified Public Accountants
Code Of Professional Conduct As Adopted January 12, 1988;Bylaws And Implementing Resolutions Of Council As Amended January 12, 1988, American Institute Of Certified Public Accountants
AICPA Professional Standards
Booklet includes: AICPA mission statement Code of Professional Conduct Principles Rules as adopted January 12,1988 The Principles and Rules as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional Standards (volume 2) and Bylaws and implementing resolutions of Council as amended January 12, 1988.
Audits Of Airlines (1988); Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines (1988); Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Voluntary Health And Welfare Organizations (1988); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations
Audits Of Voluntary Health And Welfare Organizations (1988); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For Savings And Loan Associations : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Disclosure Checklists For Savings And Loan Associations : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall
Disclosure Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For Banks : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert, Jack Shohet
Disclosure Checklists For Banks : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert, Jack Shohet
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For Credit Unions : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Disclosure Checklists For Credit Unions : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1988, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1988, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1988, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1988, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Statements On Responsibilities In Tax Practice. 1988 Revision, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Statements On Responsibilities In Tax Practice. 1988 Revision, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Reporting On Pro Forma Financial Information; Statement On Standards For Attestation Engagements, 1988, Sept, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Pro Forma Financial Information; Statement On Standards For Attestation Engagements, 1988, Sept, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Disclosure Checklists And Illustrative Financial Statements For Corporation : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Disclosure Checklists And Illustrative Financial Statements For Corporation : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For State And Local Governmental Units : A Financial Reporting Practice Aid, Spring 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall, Harold Edlow
Disclosure Checklists For State And Local Governmental Units : A Financial Reporting Practice Aid, Spring 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall, Harold Edlow
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Supplement For Construction Contractors : A Financial Reporting Practice Aid. Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly
Disclosure Supplement For Construction Contractors : A Financial Reporting Practice Aid. Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Certain Nonprofit Organizations 1988); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Subcommittee On Nonprofit Organizations
Audits Of Certain Nonprofit Organizations 1988); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Subcommittee On Nonprofit Organizations
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Annual Report 1987-88; Measure Of Excellence, American Institute Of Certified Public Accountants
Aicpa Annual Report 1987-88; Measure Of Excellence, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Annual Report 1987-1988, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1987-1988, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Annual Report, 1987-1988, American Institute Of Certified Public Accountants. Sec Practice Section. Division For Cpa Firms
Annual Report, 1987-1988, American Institute Of Certified Public Accountants. Sec Practice Section. Division For Cpa Firms
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1988, Mary Mcinnes, Beatrice Sanders
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1988, Mary Mcinnes, Beatrice Sanders
AICPA Annual Reports
No abstract provided.
Elijah Watt Sells Awards, American Institute Of Certified Public Accountants (Aicpa)
Elijah Watt Sells Awards, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of August 1, 1988, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1988, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.