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Articles 9721 - 9750 of 17246
Full-Text Articles in Business
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1983 September, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1983 September, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Committees
No abstract provided.
Trueblood Professors' Seminar : Accounting And Auditing Case Studies : Student Case Book, Touche Ross Foundation, American Accounting Association, Thomas J. Burns, C. Korff
Trueblood Professors' Seminar : Accounting And Auditing Case Studies : Student Case Book, Touche Ross Foundation, American Accounting Association, Thomas J. Burns, C. Korff
Touche Ross Publications
No abstract provided.
Trueblood Professors' Seminar : Accounting And Auditing Case Studies : Discussion Leader's Guide, Touche Ross Foundation, American Accounting Association, Thomas J. Burns, C. Korff
Trueblood Professors' Seminar : Accounting And Auditing Case Studies : Discussion Leader's Guide, Touche Ross Foundation, American Accounting Association, Thomas J. Burns, C. Korff
Touche Ross Publications
No abstract provided.
Accounting And Auditing Developments, 1983, Touche Ross & Co.
Accounting And Auditing Developments, 1983, Touche Ross & Co.
Touche Ross Publications
Originally published by: Touche Ross & Co.;
Management Of High Technology, Jon Richards
Management Of High Technology, Jon Richards
Touche Ross Publications
No abstract provided.
Forecast: Medicine/Biotechnology; Forecast: Computer Power; Forecast: Computers, Frank Press, Leon M. Lederman, Jacob T. Schwartz, Burton J. Mccarty
Forecast: Medicine/Biotechnology; Forecast: Computer Power; Forecast: Computers, Frank Press, Leon M. Lederman, Jacob T. Schwartz, Burton J. Mccarty
Touche Ross Publications
No abstract provided.
Burton J. Smith: Architect Of The Supercomputer; Forecast: High Touch, M. Daniel Rosen, John Naisbitt
Burton J. Smith: Architect Of The Supercomputer; Forecast: High Touch, M. Daniel Rosen, John Naisbitt
Touche Ross Publications
No abstract provided.
Road To Research: An Interview With Dr. Lewis Thomas, Lewis Thomas
Road To Research: An Interview With Dr. Lewis Thomas, Lewis Thomas
Touche Ross Publications
No abstract provided.
Eight Regional Profiles, Tara Dantzig
Management Primer For High Tech: An Entrepreneur's View, Stanley R. Rich
Management Primer For High Tech: An Entrepreneur's View, Stanley R. Rich
Touche Ross Publications
No abstract provided.
Needs Of A High-Tech Start-Up: A Consultant's View; Forecast: Microcomputers, Rocco A. Laterzo, Adam Osborne
Needs Of A High-Tech Start-Up: A Consultant's View; Forecast: Microcomputers, Rocco A. Laterzo, Adam Osborne
Touche Ross Publications
No abstract provided.
Forecast: Computer Revolution; Forecast: Supercomputers, Steven Jobs, David Kuck
Forecast: Computer Revolution; Forecast: Supercomputers, Steven Jobs, David Kuck
Touche Ross Publications
No abstract provided.
Omnibus Statement On Auditing Standards -- 1983; Statement On Auditing Standards, 045, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards -- 1983; Statement On Auditing Standards, 045, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
Statement revises: substantive tests prior to the balance-sheet data related parties, and supplementary oil and gas reserve information.
Committee Handbook, 1983-84: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants
Committee Handbook, 1983-84: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Identifying Client Problems: A Diagnostic Review Technique, With Selected Working Capital Illustrations, American Institute Of Certified Public Accountants. Small Business Consulting Practices Subcommittee
Identifying Client Problems: A Diagnostic Review Technique, With Selected Working Capital Illustrations, American Institute Of Certified Public Accountants. Small Business Consulting Practices Subcommittee
AICPA Committees
No abstract provided.
Summary Of Conclusions And Report, American Institute Of Certified Public Accountants. Special Committee On Member Services
Summary Of Conclusions And Report, American Institute Of Certified Public Accountants. Special Committee On Member Services
AICPA Committees
No abstract provided.
1983 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue
1983 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue
AICPA Committees
No abstract provided.
Financial Model Preparation; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 02, Philip L. Blumenthal
Financial Model Preparation; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 02, Philip L. Blumenthal
Guides, Handbooks and Manuals
No abstract provided.
Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants
Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Accounting Firms And Practitioners 1983, American Institute Of Certified Public Accountants (Aicpa)
Accounting Firms And Practitioners 1983, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Speakers Briefing Binder, American Institute Of Certified Public Accountants (Aicpa)
Speakers Briefing Binder, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Reporting By Banks Of Investment Securities Gains Or Losses : December 31, 1983 : Amendment To Aicpa Industry Audit Guide Audits Of Banks; Statement Of Position 83-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting By Banks Of Investment Securities Gains Or Losses : December 31, 1983 : Amendment To Aicpa Industry Audit Guide Audits Of Banks; Statement Of Position 83-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Reporting By Banks Of Investment Securities Gains Or Losses;Reporting By Banks Of Investment Securities Gains Or Losses; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Apr. 22, American Institute Of Certified Public Accountants. Banking Committee
Proposed Statement Of Position : Reporting By Banks Of Investment Securities Gains Or Losses;Reporting By Banks Of Investment Securities Gains Or Losses; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Apr. 22, American Institute Of Certified Public Accountants. Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position provides guidance for bank reporting of investment securities gains or losses in the income statement. The AICPA Banking Committee recommends the following: (1) Net investment securities gains or losses should be presentd on a separate line, on a pretax basis, in the "other income" section of a bank's income statement. If not material, they may be included in "other income." (2) Prior periods' interim and annual financial statements should be restated to conform with the one-step format. (3) If significant to an understanding of the revised reporting format, the tax effect of securities gains or losses …
Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement consists solely of amendments to existing Statements and would supersede Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor's Study and Evaluation of Internal Control. The board believes that auditors consider the methods of data processing, including the use of computers, in essentially the same way, and the same time, they consider other significant factors that may affect their examination of financial statements. For example, in planning an examination, the auditor considers those aspects of a client's business that may affect the nature, timing, and extent of audit procedures, including the characteristics associated …
Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement provides guidance for health care entities (a) reporting long-term debt issued through a financing authority, (b) classifying funds whose use is limited as either general (unrestricted) or restricted, and (c) reporting related investment income and interest expense in the financial statements. Only assets restricted by a donor or by a grantor should be reported in the restricted funds section. Unrestricted funds should be called general funds and health care entities should report, as liabilities in the general funds section of the balance sheet, debt issued for their benefit and for repayment of which they are repsonsible when …
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1983, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1983, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Bylaws And Implementing Resolutions Of Council As Amended May 10, 1983;Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983, American Institute Of Certified Public Accountants
Bylaws And Implementing Resolutions Of Council As Amended May 10, 1983;Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983, American Institute Of Certified Public Accountants
AICPA Professional Standards
Booklet includes: Bylaws and implementing Resolutions of Council as amended May 10, 1983 and Rules of Conduct of the Code of Professional Ethics as amended January 6, 1983: The Rules of Conduct as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional Standards, vol. 2.
Audits Of Finance Companies, Draft 10/4/83, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Audits Of Finance Companies, Draft 10/4/83, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide describes operations and accounting practices that are unique to the casino industry as well as matters that are unique to the audit of a casino's financial statements. In addition, it describes some of the regulatory requirements of the industry. Specifically, the proposed guide discusses the importance of effective internal accounting controls in casinos and notes that the auditor normally relies heavily on those controls to restrict his substantive testing because individual table game transactions (bets) are not recorded. Other significant matters covered by the proposed guide are— 1. The unique problems in testing cash …
Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Proposed Interpretation 503-2, "Definition of the Word 'Client' as Used in Rule 503," narrows the term "client" to a person or entity that has retained a member or his firm engaged in the practice of public accounting to perform audit, accounting, review, compilation, tax, or management advisory services. Proposed Interpretation 503-3, "Definition of 'Products or Services of Others' as Used in Rule 503," limits the application of rule 503 to the referral of those products or services with respect to which CPAs can reasonably be expected by clients to have professional skill or knowledge as a result of education or …