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Articles 25231 - 25260 of 34066
Full-Text Articles in Business
Auditor's Opinion On The Basis Of A Restricted Examination : (No. 3) : Face-Amount Certificate Companies ; Statements On Auditing Procedure, No. 13, American Institute Of Accountants. Committee On Auditing Procedure
Auditor's Opinion On The Basis Of A Restricted Examination : (No. 3) : Face-Amount Certificate Companies ; Statements On Auditing Procedure, No. 13, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Letter From Informal Committee On Lecture And Study Group, American Institute Of Accountants, To Members Re: Announcement Of Spring Series Of Meetings Of Lecture And Study Group., American Institute Of Accountants. Informal Committee On Lecture And Study Group
Letter From Informal Committee On Lecture And Study Group, American Institute Of Accountants, To Members Re: Announcement Of Spring Series Of Meetings Of Lecture And Study Group., American Institute Of Accountants. Informal Committee On Lecture And Study Group
American Institute of Accountants
No abstract provided.
Accounting For Special Reserves Arising Out Of The War; Accounting Research Bulletin, No. 13, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Accounting For Special Reserves Arising Out Of The War; Accounting Research Bulletin, No. 13, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Accounting For United States Treasury Tax Notes; Accounting Research Bulletin, No. 14, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Accounting For United States Treasury Tax Notes; Accounting Research Bulletin, No. 14, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Renegotiation Of War Contracts; Accounting Research Bulletin, No. 15, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Renegotiation Of War Contracts; Accounting Research Bulletin, No. 15, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Report Of Committee On Terminology; Accounting Research Bulletin, No. 16, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Report Of Committee On Terminology; Accounting Research Bulletin, No. 16, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Unamortized Discount And Redemption Premium On Bonds Refunded (Supplement); Accounting Research Bulletin, No. 18, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Unamortized Discount And Redemption Premium On Bonds Refunded (Supplement); Accounting Research Bulletin, No. 18, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Accounting Under Cost-Plus-Fixed-Fee Contracts; Accounting Research Bulletin, No. 19, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Accounting Under Cost-Plus-Fixed-Fee Contracts; Accounting Research Bulletin, No. 19, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Amendment To Extensions Of Auditing Procedure; Statements On Auditing Procedure, No. 12, American Institute Of Accountants. Committee On Auditing Procedure
Amendment To Extensions Of Auditing Procedure; Statements On Auditing Procedure, No. 12, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Physical Inventories In Wartime; Statements On Auditing Procedure, No. 17, American Institute Of Accountants. Committee On Auditing Procedure
Physical Inventories In Wartime; Statements On Auditing Procedure, No. 17, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Post-War Refund Of Excess-Profits Tax; Accounting Research Bulletin, No. 17, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
Post-War Refund Of Excess-Profits Tax; Accounting Research Bulletin, No. 17, American Institute Of Certified Public Accountants. Committee On Accounting Procedure
American Institute of Accountants
committee members are: article
Recommendations For Revision Of The Internal Revenue Code Submitted To The Ways And Means Committee, United States House Of Representatives, Monday, April 13, 1942, American Institute Of Accountants. Committee On Federal Taxation
Recommendations For Revision Of The Internal Revenue Code Submitted To The Ways And Means Committee, United States House Of Representatives, Monday, April 13, 1942, American Institute Of Accountants. Committee On Federal Taxation
AICPA Committees
No abstract provided.
Salient Features Of Federal Income Taxes— 1941 Style, J. S. Seidman
Salient Features Of Federal Income Taxes— 1941 Style, J. S. Seidman
Journal of Accountancy
No abstract provided.
Accounting Questions, American Institute Of Accountants. Bureau Of Information
Accounting Questions, American Institute Of Accountants. Bureau Of Information
Journal of Accountancy
No abstract provided.
This Blessed Language, A. P. Richardson
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As Amended To And Including May 15, 1942, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Regulation S-X So As To Make That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unincorporated Management Investment Companies Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendemnt to Regulation S-X so as to make that regulation applicable to the form and content of financial statements filed by unincorporated management investment companies which are issuers of periodic payment plan certificates. The principal change effected by the amendment causes the statement of income and other distributable funds to show separately the balance of income before gain or loss from security transactions and the gain or loss from security transactions. The amendment also includes certain clarifying changes in Article 6 and Article 6A.
Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board
Priorities Instructions: February 18, 1942, United States. Joint Army And Navy Munitions Board
Federal Publications
No abstract provided.
Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Issued An Opinion In Its Accounting Series Dealing With Certain Accounting Aspects Of The Recent Amendments To Forms 10-K And N-30a-1, The Principal Annual Reporting Forms Under Section 13 Of The Securities Exchange Act, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today issued an opinion in its Accounting Series dealing with certain accounting aspects of the recent amendments to Forms 10-K and N-30A-1, the principal annual reporting forms under Section 13 of the Securities Exchange Act. These amendments, which were adopted in connection with recent revisions of the rules governing proxy solicitations, permit companies to file copies of their regular annual reports to stockholders in place of certain of the financial statements required to be filed by such forms, if the financial statements included in the annual report to stockholders substantially conform to the requirements of …
Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Changes In Regulation S-X Making That Regulation Applicable To The Form And Content Of Financial Statements Filed By Unit Investment Trusts, Including Unit Investment Trust's Which Are Issuers Of Periodic Payment Plan Certificates, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of changes in Regulation S-X making that regulation applicable to the form and content of financial statements filed by unit investment trusts, including unit investment trust's which are issuers of periodic payment plan certificates. The changes are designed for use by companies subject to the Investment Company Act of 1940, but also are applicable to statements of unit investment trusts filed under the Securities Act of 1933 and the Securities Exchange Act of 1934. It is contemplated, however, that further amendments or a general revision of the requirements as to the …
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 Of Regulation S-X, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Amendments To Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, And 12-14 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of amendments to Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, and 12-14 of Regulation S-X. The changes made are part of a comprehensive revision of the reporting requirements designed to facilitate the furnishing of information with a minimum burden and expense.
Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Issuance Of An Opinion In Its Accounting Series Releases Regarding The Treatment By An Investment Company Of Interest Collected On Defaulted Bonds Applicable To A Period Prior To The Date On Which Such Bonds And Defaulted Interest Were Purchased, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series Releases regarding the treatment by an investment company of interest collected on defaulted bonds applicable to a period prior to the date on which such bonds and defaulted interest were purchased. The opinion indicates that collections on account of the principal of the bonds and the defaulted interest coupons should not be treated as income until such time as the full purchase price has been recovered.
Securities And Exchange Commission Announced Today That It Has Rescinded Form 15-K Which Was Used For Reports Of Investment Companies Under Section 13 Of The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Securities And Exchange Commission Announced Today That It Has Rescinded Form 15-K Which Was Used For Reports Of Investment Companies Under Section 13 Of The Securities Exchange Act Of 1934, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission announced today that it has rescinded form 15-K which was used for reports of investment companies under Section 13 of the Securities Exchange Act of 1934. The form has become obsolete inasmuch as investment companies now file copies of their reports under the Investment Company Act of 1940 in satisfaction of the reporting requirements of Section 13 of the Securities Exchange Act of 1934.
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Made Public An Opinion Of Its Chief Accountant In Its Accounting Series Relative To The Disclosure To Be Given To Certain Types Of Provisions And Conditions That Limit The Avail-Ability Of Surplus For Dividend Purposes, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series relative to the disclosure to be given to certain types of provisions and conditions that limit the avail-ability of surplus for dividend purposes. The opinion describes some of the more common restrictions of this kind and outlines the necessary disclosure in financial statements filed with the Commission.
Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of Certain Revisions, Effective January 1, 1943, To Its Uniform System Of Accounts For Public Utility Holding Companies, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of certain revisions, effective January 1, 1943, to its Uniform System of Accounts for Public Utility Holding Companies. Since printed copies of the system of, accounts as revised will not be available for distribution for some time, the amendments in mimeographed form are attached to this release. Under the provisions of Rule U-26 the revised system, subject to certain exceptions, is applicable to all registered public utility holding companies and their subsidiary holding companies. The principal exception covers holding companies which are also operating companies.
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 12-16 Of Regulation S-X So As To Make It Clear That Note 5 To The Schedule Therein Prescribed Requires Information Relative To Rents And Royalties Only If The Aggregate Amount Thereof Is Significant, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Rule 12-16 of Regulation S-X so as to make it clear that Note 5 to the schedule therein prescribed requires information relative to rents and royalties only if the aggregate amount thereof is significant. Rule 5-04 of Regulation S-X was also amended to make it clear that it is necessary to file Schedule XVII - Income from Dividends - in support of each profit and loss statement filed. Since the schedule also calls for information as to the amount of the equity of the company in the …
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission
Securities And Exchange Commission Today Announced The Adoption Of An Amendment To Rule 2-01 Of Regulation S-X Dealing With The Qualifications Of Accountants Certifying Financial Statements Required To Be Filed With It, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the adoption of an amendment to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it. The amendment makes it clear that, in determining whether certifying accountants are in fact independent as to a particular company, there should be taken into account the circumstances surrounding not only the work done in certifying statements filed with the Commission, but also other work done for the particular company by such accountants, including the certification of any financial statements which have been published or otherwise made …
Examination Questions May 1939 To November 1941 Inclusive, American Institute Of Accountants. Board Of Examiners
Examination Questions May 1939 To November 1941 Inclusive, American Institute Of Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants
Natural Business Year- Its Advantages To Business Management, American Institute Of Accountants
Guides, Handbooks and Manuals
No abstract provided.
Requirements Of Audit, 1942, New Jersey. Department Of Local Government, Walter R. Darby
Requirements Of Audit, 1942, New Jersey. Department Of Local Government, Walter R. Darby
State Publications
No abstract provided.