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Full-Text Articles in Business

Checklists And Illustrative Financial Statements For State And Local Governmental Units, April 30, 2012, American Institute Of Certified Public Accountants (Aicpa) Apr 2012

Checklists And Illustrative Financial Statements For State And Local Governmental Units, April 30, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Comment Letter, Re: Pcaob Rulemaking Docket Matter No. 039., American Institute Of Certified Public Accountants. Public Practice And Global Alliances Apr 2012

Aicpa Comment Letter, Re: Pcaob Rulemaking Docket Matter No. 039., American Institute Of Certified Public Accountants. Public Practice And Global Alliances

Association Sections, Divisions, Boards, Teams

No abstract provided.


Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy Apr 2012

Honors Banquet, April 26, 2012, University Of Mississippi. Patterson School Of Accountancy

State Publications

No abstract provided.


Statement Of Aicpa President And Ceo Barry C. Melancon, Cpa, Cgma, Supporting Xbrl Provisions In H.R. 2146, The Digital Accountability And Transparency Act., Barry C. Melancon Apr 2012

Statement Of Aicpa President And Ceo Barry C. Melancon, Cpa, Cgma, Supporting Xbrl Provisions In H.R. 2146, The Digital Accountability And Transparency Act., Barry C. Melancon

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Internal Revenue Service, Re: Comments On Proposed And Temporary Regulations Under Section 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee. Apr 2012

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To Internal Revenue Service, Re: Comments On Proposed And Temporary Regulations Under Section 162(A), 168, And 263(A) Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03 And Td 9564) And Revenue Procedures 2012-19 And 2012-20., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee.

Association Sections, Divisions, Boards, Teams

No abstract provided.


Ole Miss Accountant – Spring 2012, University Of Mississippi. School Of Accountancy Apr 2012

Ole Miss Accountant – Spring 2012, University Of Mississippi. School Of Accountancy

Ole Miss Accountant

Cover story: Accountancy Steps It Up


Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians Apr 2012

Gloria Vollmers Named New Editor Of The Accounting Historians Journal, Academy Of Accounting Historians

Accounting Historians Notebook

Picture of Gloria Vollmers


Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa) Mar 2012

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa) Mar 2012

Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2012

Compilation And Review Engagements, March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa) Mar 2012

Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa) Mar 2012

Reporting On Controls At A Service Organization Relevant To Security, Availability, Processing Integrity, Confidentiality, Or Privacy (Soc 2sm), March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2012

Not-For-Profit Entities With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2012

Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa) Mar 2012

State And Local Governments With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee Feb 2012

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, Re: Comments On Reg-112196-07 Regarding Guidance On The Estate Tax Election To Use The Alternate Valuation Method Under Section 2032, Notice Of Proposed Rulemaking (11/17/2011)., Patricia A. Thompson, American Institute Of Certified Public Accountants.Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa) Feb 2012

Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of February 1, 2012, American Institute Of Certified Public Accountants (Aicpa)

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2012

Agenda. Auditing Standards Board, January 10-12, 2012, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb) Meeting, January 10-12, 2012, San Juan, Puerto Rico (Final); Highlights (Asb) Meeting, January 10-12, 2012 (Final), American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2012

Auditing Standards Board (Asb) Meeting, January 10-12, 2012, San Juan, Puerto Rico (Final); Highlights (Asb) Meeting, January 10-12, 2012 (Final), American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Cpa Client Bulletin, January 2012, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Ifrs Financial Statements : Best Practices In Presentation And Disclosure; Ifrs Accounting Trends And Techniques, American Institute Of Certified Public Accountants (Aicpa)

Accounting Trends and Techniques

No abstract provided.


Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman Jan 2012

Brief Note From The New Editor; Contents [2012, Vol. 39, No. 1]; Statement Of Policy [2012, Vol. 39, No. 1]; Guide For Manuscript Submission [2012, Vol. 39, No. 1]; Note Form The Editor Emeritus Richard Fleischman, Academy Of Accounting Historians, Richard K. Fleischman

Accounting Historians Journal

No abstract provided.


Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch Jan 2012

Evolution Of The Relationship Between The U.S. Financial Accounting Standards And The International Accounting Standard Setters: 1973-2008, Robert J. Kirsch

Accounting Historians Journal

Utilizing archival materials as well as personal interviews and correspondence with personnel of the Financial Accounting Standards Board (FASB) and International Accounting Standards Committee /Board (IASC/B), including former Board chairmen and staff members, this paper examines the development of the working relationships between the FASB and the IASC/B from their earliest interactions in 1973 through the transformation of the IASC into the IASB and the Convergence Program rooted in the 2002 Norwalk Agreement up to 2008.


Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard Jan 2012

Victory Of The Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of Th Appearance Of The Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And The Market For Excuses Theories, Jacques Richard

Accounting Historians Journal

The history of accounting for private railway companies in Germany shows that these companies played a major role in the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to the “dynamic” or second stage of capitalist accounting, at least in continental Europe. If the representatives of such railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875-1879, elaborated a new theory of accounting (historical cost or dynamic theory).This theory had a profound impact at least on the German theorists of the late 19th century and …


In Memorium, Academy Of Accounting Historians Jan 2012

In Memorium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Codification Of Statements On Auditing Standards (Volume 2), Numbers 122 To 125, As Of January 2012, American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey Jan 2012

Personal Accounts, Account Books And Their Probative Value: Historical Notes, C.1200-C.1800, Basil S. Yamey

Accounting Historians Journal

This paper discusses a number of topics pertaining to personal accounts in account books in the period roughly between 1200 and 1800. The main emphasis is on two topics, namely the use of account books as evidence in courts of law, and bad and doubtful debts and their accounting treatment. Examples from various countries and periods are provided to illustrate the discussion, which is not intended to be exhaustive.


Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster Jan 2012

Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster

Accounting Historians Journal

There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …


Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], Academy Of Accounting Historians Jan 2012

Contents [2012, Vol. 39, No. 2]; Statement Of Policy [2012, Vol. 39, No. 2]; Guide For Manuscript Submission [2012, Vol. 39, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts.


Salmagundi, Gloria Vollmers Jan 2012

Salmagundi, Gloria Vollmers

Accounting Historians Journal

No abstract provided.