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Articles 6781 - 6810 of 21335

Full-Text Articles in Business

Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section Jan 2004

Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section

Guides, Handbooks and Manuals

No abstract provided.


Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Joint Task Force On Quality Control Standards Jan 2004

Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Joint Task Force On Quality Control Standards

Guides, Handbooks and Manuals

No abstract provided.


Managing Risk In The New Economy, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2004

Managing Risk In The New Economy, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

Guides, Handbooks and Manuals

No abstract provided.


Iso 9001: Quality Management System Manual, Revision J, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Iso 9001: Quality Management System Manual, Revision J, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Guide To Understanding Pcaob Auditing Standard No. 2; Aicpa Audit And Accounting Practice Aid Series;, Michael J. Ramos, Lori West, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants Jan 2004

Auditor's Guide To Understanding Pcaob Auditing Standard No. 2; Aicpa Audit And Accounting Practice Aid Series;, Michael J. Ramos, Lori West, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Valuation Of Privately-Held-Company Equity Securities Issued As Compensation; Aicpa Audit And Accounting Practice Aid Series, American Institute Of Certified Public Accountants Jan 2004

Valuation Of Privately-Held-Company Equity Securities Issued As Compensation; Aicpa Audit And Accounting Practice Aid Series, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Successfully Implementing & Marketing Trust Services For Small- And Medium-Size Practices, Robert Gold, Andrew Brown, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2004

Cpa's Guide To Successfully Implementing & Marketing Trust Services For Small- And Medium-Size Practices, Robert Gold, Andrew Brown, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Work/Life And Women's Initiatives 2004 Research: A Decade Of Changes In The Accounting Profession: Workforce Trends And Human Capital Practices, American Institute Of Certified Public Accountants. Work/Life And Women's Initiatives Executive Committee Jan 2004

Aicpa Work/Life And Women's Initiatives 2004 Research: A Decade Of Changes In The Accounting Profession: Workforce Trends And Human Capital Practices, American Institute Of Certified Public Accountants. Work/Life And Women's Initiatives Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa's Top Technologies 2004, Scott H. Cytron, Anne A. Stanton, American Institute Of Certified Public Accountants. Information Technology Section Jan 2004

Aicpa's Top Technologies 2004, Scott H. Cytron, Anne A. Stanton, American Institute Of Certified Public Accountants. Information Technology Section

Guides, Handbooks and Manuals

No abstract provided.


Audit Risk Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2004

Audit Risk Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force Jan 2004

Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Workplace Justice Without Unions, Hoyt N. Wheeler, Brian S. Klaas, Douglas M. Mahony Jan 2004

Workplace Justice Without Unions, Hoyt N. Wheeler, Brian S. Klaas, Douglas M. Mahony

Upjohn Press

Wheeler, Klaas, and Mahony provide a thorough analysis of organizational justice systems by exploring nonunion systems of workplace justice and comparing them with the union system, American courts, and systems in 11 other countries.


Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2004

Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Aug. 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2004

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Aug. 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED ETHICS RULING NO. 112 UNDER RULE 102: Use of a Third-Party Service Provider to Assist a Member in Providing Professional Services; 2. PROPOSED ETHICS RULING NO. 12 UNDER RULES 201 AND 202: Applicability of General and Technical Standards When Using a Third-Party Service Provider; 3. PROPOSED REVISION OF ETHICS RULING NO. 1 UNDER RULE 301: Use of a Third-Party Service Provider to Provide Professional Services to Clients or Administrative Support Services to the Member Computer Processing of Clients' Returns; 4. PROPOSED DELETION OF ETHICS RULING NO. 5 UNDER RULE 301: Records Retention Agency


Enterprise Risk Management Framework, Exposure Draft For Public Comment, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 2004

Enterprise Risk Management Framework, Exposure Draft For Public Comment, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Performance Of Review Engagements : (Amends Statement On Standards For Accounting And Review Services, No. 1, Compilation And Review Of Financial Statements, Aicpa, Professional Standards, Vol. 2, Ar Sec. 100); Statement On Standards For Accounting And Review Services 10; Statement On Standards For Accounting And Review Services 10, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2004

Performance Of Review Engagements : (Amends Statement On Standards For Accounting And Review Services, No. 1, Compilation And Review Of Financial Statements, Aicpa, Professional Standards, Vol. 2, Ar Sec. 100); Statement On Standards For Accounting And Review Services 10; Statement On Standards For Accounting And Review Services 10, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

Copyright and permission to reprint held by: American Institute of Certified Public Accountants


Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2004

Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force Jan 2004

Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) was issued to assist CPAs in auditing the statement of social insurance. a financial statement required by Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 17, Accounting for Social Insurance, and SFFAS No. 25, Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment. In summary, a statement of social insurance is a long-term projection of the present value of the income to be received from or on behalf of existing and future participants of social insurance programs (for example, Social Security), the present value of the benefits …


Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2004

Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) provides guidance on accounting by insurance enterprises for deferred acquisition costs on internal replacements other than those specifically described in Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of lnvestments. The SOP defines an internal replacement as a modification in product benefits, coverages, or features that occurs by the exchange of a contract for a new contract, amendment, endorsement, or rider to a contract, or the election of a feature within a …


Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2004

Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force Jan 2004

Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 11; Statement On Standards For Accounting And Review Services 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee. Compilation And Review Of Financial Statements Jan 2004

Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 11; Statement On Standards For Accounting And Review Services 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee. Compilation And Review Of Financial Statements

AICPA Professional Standards

No abstract provided.


Employee Benefit Plans Industry Developments - 2004; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2004

Employee Benefit Plans Industry Developments - 2004; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


High-Technology Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2004

High-Technology Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Insurance Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2004

Insurance Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Real Estate Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2004

Real Estate Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 2004

Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2004

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 2004

Common Interest Realty Associations With Conforming Changes As Of May 1, 2004; 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.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, New Edition As Of January 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force Jan 2004

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, New Edition As Of January 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.