Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting (14923)
- Taxation (8323)
- Education (2810)
- Arts and Humanities (2072)
- Higher Education (1905)
-
- Sports Management (1575)
- Social and Behavioral Sciences (1451)
- History (1172)
- Tourism and Travel (970)
- Physical Sciences and Mathematics (852)
- Life Sciences (832)
- Medicine and Health Sciences (737)
- Law (735)
- Hospitality Administration and Management (617)
- Food and Beverage Management (598)
- Engineering (585)
- Cultural History (528)
- Advertising and Promotion Management (475)
- Business and Corporate Communications (345)
- United States History (313)
- Finance and Financial Management (235)
- Nonprofit Administration and Management (205)
- Agribusiness (178)
- Labor History (167)
- Social History (163)
- Business Administration, Management, and Operations (162)
- Labor Relations (157)
- Plant Sciences (157)
- Appalachian Studies (153)
- Institution
-
- University of Mississippi (15225)
- Nova Southeastern University (1142)
- Morehead State University (736)
- Technological University Dublin (610)
- Utah State University (494)
-
- California State University, Monterey Bay (389)
- Lindenwood University (283)
- Santa Clara University (255)
- Department of Primary Industries and Regional Development, Western Australia (211)
- University of San Diego (173)
- Eastern Illinois University (158)
- Wright State University (142)
- American Dental Association (119)
- Wydział Zarządzania Uniwersytetu Warszawskiego/Faculty of Management University of Warsaw (90)
- Portland State University (65)
- Kennesaw State University (60)
- Southern Adventist University (54)
- Case Western Reserve University School of Law (48)
- Institute of Business Administration (46)
- Illinois Math and Science Academy (44)
- Cleveland State University (42)
- Pittsburg State University (41)
- Stonehill College (41)
- Georgia Southern University (38)
- W.E. Upjohn Institute for Employment Research (38)
- University of Nevada, Las Vegas (36)
- University of Northern Iowa (34)
- Old Dominion University (31)
- Otterbein University (31)
- University of Alabama in Huntsville (28)
- Keyword
-
- American Institute of Certified Public Accountants (1067)
- Etc (922)
- Accounting -- Law and Legislation -- Periodicals (883)
- Nova Knights (860)
- Accounting firms -- Management (672)
-
- Athletics (637)
- Nova Southeastern University (NSU) (609)
- Manuals (599)
- College sports (531)
- Nova Southeastern University (492)
- American Institute of Accountants (478)
- Auditing -- Standards -- United States (391)
- Accounting -- Periodicals; Tax planning -- Periodicals (383)
- Questions (339)
- Accounting -- Examinations (333)
- Finance (324)
- Accounting -- Societies (287)
- Corporate newsletter (282)
- McDonnell Douglas (280)
- Restaurant (272)
- Menus (267)
- Baseball (264)
- Softball (238)
- Agriculture (223)
- Accounting -- Law and legislation -- United States -- States (219)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (214)
- Basketball (210)
- Accounting -- Vocational guidance (204)
- Accountants -- Professional ethics (192)
- Accounting -- Study and teaching (191)
- Publication Year
- Publication
-
- Newsletters (4310)
- Association Sections, Divisions, Boards, Teams (2883)
- Guides, Handbooks and Manuals (2683)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1455)
- Exposure Drafts, Comment Letters, and Statements of Position (1071)
-
- NSU Athletics Press Releases (959)
- AICPA Committees (487)
- AICPA Professional Standards (458)
- Morehead State Sports Team Programs (428)
- Menus of the 21st Century (413)
- Jon M. Huntsman School of Business News Collection (392)
- AICPA Annual Reports (336)
- Postcards, 2-sided (335)
- McDonnell / McDonnell Douglas Corporate Newsletters (283)
- Accounting Hall of Fame Brochures (247)
- Proceedings of the University of Kansas Symposium on Auditing Problems (227)
- Examinations and Study (203)
- Statements on Auditing Standards (180)
- Township and Range Surveys - BLM (174)
- NSU Athletics Sports Programs and Media Guides (164)
- Arthur Kilgore Mine Scrip Collection (152)
- Santa Clara Magazine (140)
- The Pace Student (133)
- The Santa Clara (113)
- National Center Newsletters (109)
- Accounting Trends and Techniques (105)
- Menu Collection (88)
- Monografie/Monographs (88)
- Lupin Logic (87)
- Menus of the 20th Century (81)
- File Type
Articles 12511 - 12540 of 21486
Full-Text Articles in Business
Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission
Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June 1991, American Institute Of Certified Public Accountants (Aicpa)
Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June 1991, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Proposed Statement On Auditing Standards : Reports On The Processing Of Transactions By Service Organizations;Reports On The Processing Of Transactions By Service Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Feb. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reports On The Processing Of Transactions By Service Organizations;Reports On The Processing Of Transactions By Service Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Feb. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provide guidance to practitioners engaged to audit the financial statements of an entity that uses a service organization in connection with the processing of transactions. This proposed Statement also provides guidance to auditors who issue reports for use by other auditors on procedures performed at service organizations. Examples of such service organizations include bank trust departments that invest and hold assets for employee benefit plans and electronic data processing service centers that process transactions and related data for user organizations. This proposed Statement provides guidance to …
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provide expanded guidance to accountants in performing reviews of, or procedures on, interim financial information. This proposed Statement: 1. Clarifies the knowledge of the entity's internal control structure that the accountant needs to obtain when the accountant is engaged to review interim financial information but has not audited the most recent annual financial statements. 2. Incorporates additional guidance on accounting estimates and performing analytical procedures in connection with a review of interim financial information. 3. Requires the accountant, in performing a review of interim financial information, …
Comment Letters On Proposed Industry Accounting Guide For Insurance Agents And Brokers Dated August 15, 1991, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Comment Letters On Proposed Industry Accounting Guide For Insurance Agents And Brokers Dated August 15, 1991, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Financial Accounting Foundation (FAF) has oversight responsibilities for the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). In late 1989, the FAF determined that "an entity subject to the jurisdiction of one board should not be required to change its reporting principles as a result of a standard issued by the other board." In making this determination, the FAF recognized that the existing hierarchy of generally accepted accounting principles (GAAP) contained in AICPA Professional Standards, volume 1, AU section 411, "The Meaning of 'Present Fairly in Conformity With Generally Accepted Accounting Principles' in the Independent …
Proposed Revision Of Ethics Interpretations 101-1.A.4 And 101-5 : Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence;Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revision Of Ethics Interpretations 101-1.A.4 And 101-5 : Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence;Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Professional Ethics Executive Committee recently considered existing pronouncements on independence in the AlCPA's Code of Conduct regarding loans to members from clients. The ethics committee concluded that in the circumstances of today's practice environment these pronouncements permitted financial relationships between the member and the client that could impair the appearance of independence. Accordingly, the ethics committee proposes a revision of the existing pronouncements that, in effect, will prohibit a member or a member's firm from having a loan to or from a client. However, the following loans will be grandfathered under the proposed revision: fully secured mortgage loans (including …
Proposed Statement Of Position : Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies;Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Feb. 10, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Statement Of Position : Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies;Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Feb. 10, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on financial reporting, by investment companies, for distributions to shareholders, including returns of capital. Although the proposed SOP recognizes that financial statements of investment companies are prepared on the basis of generally accepted accounting principles (GAAP), it recommends that, to avoid shareholder confusion, the term tax return of capital be used to report portions of shareholders' distributions that are in excess of tax-basis current and accumulated earnings and profits.
Comment Letters On On The Exposure Draft Of The Proposed Statement On Auditing Standards, Reports On The Processing Of Transactions By Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On On The Exposure Draft Of The Proposed Statement On Auditing Standards, Reports On The Processing Of Transactions By Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Construction Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Credit Union Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Credit Union Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Finance Companies Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Finance Companies Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Property And Liability Insurance Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Property And Liability Insurance Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Savings Institutions Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Savings Institutions Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Savings Institutions As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Audits Of Savings Institutions As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Common Interest Realty Associations As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Audits Of Common Interest Realty Associations As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Guide For The Use Of Real Estate Appraisal Information (1991); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee
Guide For The Use Of Real Estate Appraisal Information (1991); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Stock Life Insurance Companies (1991); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Audits Of Stock Life Insurance Companies (1991); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Agribusiness Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Agribusiness Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, October 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, October 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jack Hauptman
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jack Hauptman
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reoorting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli, Martin S. Safran
Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reoorting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli, Martin S. Safran
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Banks : A Financial Accounting And Reporting Practice Aid, September 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden
Checklists And Illustrative Financial Statements For Banks : A Financial Accounting And Reporting Practice Aid, September 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, September 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Martin S. Safran
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, September 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Martin S. Safran
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Risk Alert - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Audit Risk Alert - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Casino Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Casino Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.