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Articles 9751 - 9780 of 34291

Full-Text Articles in Business

Historical Context Of Profesional Ideology And Tension And Strain In The Accounting Profession, Sivakumar Velayutham, M. H. Perera Jan 1995

Historical Context Of Profesional Ideology And Tension And Strain In The Accounting Profession, Sivakumar Velayutham, M. H. Perera

Accounting Historians Journal

A growing literature points to a crisis of confidence in the accounting profession and a lack of commitment by its members to the professional ideology. In this paper the approach developed by MacIntyre is used to place professional ideology in an historical context. The paper argues that the tension and strain in the profession can be related to the changing character of both the contemporary society and professional ideology itself. It concludes by highlighting the need for the profession to develop an ideology to which its members as well as society can relate.


Contents [1995, Vol. 22, No. 2]; Accounting Historians Journal, The [1995, Vol. 22, No. 2]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 2], Academy Of Accounting Historians Jan 1995

Contents [1995, Vol. 22, No. 2]; Accounting Historians Journal, The [1995, Vol. 22, No. 2]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

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


Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted in paragraph 2.


Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

1. This Statement is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws and regulations under Government Auditing Standards (the Yellow Book) or in certain other circumstances involving governmental financial assistance, such as single or organization-wide audits or program-specific audits under certain federal or state audit regulations.


Role Of Accounting In Public Expenditure And Monetary Policy In The First Century Ad Roman Empire, David Oldroyd Jan 1995

Role Of Accounting In Public Expenditure And Monetary Policy In The First Century Ad Roman Empire, David Oldroyd

Accounting Historians Journal

Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public expenditure commitments. This suggests that financial control may have …


Practice Alert 95-1: Revenue Recognition, American Institute Of Certified Public Accountants. Professional Issues Task Force Jan 1995

Practice Alert 95-1: Revenue Recognition, American Institute Of Certified Public Accountants. Professional Issues Task Force

Newsletters

No abstract provided.


Software Connection, Volume 2, Number 1, First Quarter 1994, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Software Connection, Volume 2, Number 1, First Quarter 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Trends And Techniques, 49th Annual Survey, 1995 Edition, American Institute Of Certified Public Accountants Jan 1995

Accounting Trends And Techniques, 49th Annual Survey, 1995 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


General Construction Contractors; Consulting Services Practice Aid, 95-1, Richard B. Donahue, American Institute Of Certified Public Accountants. Mcs Technical And Industry Consulting Practices Subcommittee Jan 1995

General Construction Contractors; Consulting Services Practice Aid, 95-1, Richard B. Donahue, American Institute Of Certified Public Accountants. Mcs Technical And Industry Consulting Practices Subcommittee

Newsletters

No abstract provided.


Illustrations Of Accounting For Postemployment Benefits : A Survey Of The Application Of Fasb Statement No. 112; Financial Report Survey, 54, Leonard Lorensen Jan 1995

Illustrations Of Accounting For Postemployment Benefits : A Survey Of The Application Of Fasb Statement No. 112; Financial Report Survey, 54, Leonard Lorensen

Newsletters

No abstract provided.


Cpa Expert 1995 Premier Issue, American Institute Of Certified Public Accountants Jan 1995

Cpa Expert 1995 Premier Issue, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 1995 Winter, American Institute Of Certified Public Accountants Jan 1995

Cpa Expert 1995 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter, 1995, American Institute Of Certified Public Accountants Jan 1995

Cpa Letter, 1995, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Client Bulletin, January 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Cpa Client Bulletin, January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


In Our Opinion… , Vol. 11 No. 1, March 1995, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1995

In Our Opinion… , Vol. 11 No. 1, March 1995, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


In Our Opinion… , Vol. 11 No. 2, June 1995, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1995

In Our Opinion… , Vol. 11 No. 2, June 1995, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


In Our Opinion… , Vol. 11 No. 3, September 1995, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1995

In Our Opinion… , Vol. 11 No. 3, September 1995, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Practicing Cpa, Vol. 19 No. 3, March 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Practicing Cpa, Vol. 19 No. 3, March 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 19 No. 1, January 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Practicing Cpa, Vol. 19 No. 1, January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Financial Manager's Report, January 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Financial Manager's Report, January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Educators: Fyi, Volume 6, Number 3, January 1995, American Institute Of Certified Public Accountants. Academic And Career Development Division Jan 1995

Accounting Educators: Fyi, Volume 6, Number 3, January 1995, American Institute Of Certified Public Accountants. Academic And Career Development Division

Newsletters

No abstract provided.


Cpa Healthcare Client Letter, Winter 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Cpa Healthcare Client Letter, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1995

Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement amends Statement on Auditing Standards (SAS) No. 58, Reports on Audited Financial Statements, to eliminate the requirement that, when certain criteria are met, the auditor add an uncertainties explanatory paragraph to the auditor's report. It also clarifies and reorganizes the guidance in SAS No. 58 concerning emphasis paragraphs, uncertainties, and disclaimers of opinion. This Statement is effective for reports issued or reissued on or after February 29, 1996. Earlier application of the provisions of this Statement is permissible.


Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 076, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 076, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties described in and meeting the requirements of paragraph 3, 4, or 5 (commonly referred to as "comfort letters") in connection with financial statements and financial statement schedules contained in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the Act) and other securities offerings. In paragraph 9, this Statement also provides guidance to accountants for performing and reporting on the results of engagements to issue letters for certain …


Caqex Candidate Brochure, 1995, American Institute Of Certified Public Accountants. Examinations Division Jan 1995

Caqex Candidate Brochure, 1995, American Institute Of Certified Public Accountants. Examinations Division

Examinations and Study

No abstract provided.


Uniform Cpa Examination, 1996, Edition Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, James D. Blum, Charles A. Rhuda, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1995

Uniform Cpa Examination, 1996, Edition Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, James D. Blum, Charles A. Rhuda, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


High-Technology Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1995

High-Technology Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 29 (1995), American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Codification Of Statements On Auditing Standards, Numbers 1 To 29 (1995), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Aicpa Committees, 1995-96: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants Jan 1995

Aicpa Committees, 1995-96: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Minority Firms, Rev. Ed 1995, American Institute Of Certified Public Accountants. Minority Educational Initiators Committee Jan 1995

Minority Firms, Rev. Ed 1995, American Institute Of Certified Public Accountants. Minority Educational Initiators Committee

AICPA Committees

No abstract provided.