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Articles 391 - 420 of 459
Full-Text Articles in Business
Tribulations Of A Proposed Apb Opinion On The Extractive Industries, James F. Dunn
Tribulations Of A Proposed Apb Opinion On The Extractive Industries, James F. Dunn
Haskins and Sells Publications
No abstract provided.
What People Are Writing About, James M. Krueger
What People Are Writing About, James M. Krueger
Management Adviser
No abstract provided.
Backward Look At Forward Planning, Thomas S. Dudick
Backward Look At Forward Planning, Thomas S. Dudick
Management Adviser
No abstract provided.
People, Events, Techniques, American Institute Of Certified Public Accountants
People, Events, Techniques, American Institute Of Certified Public Accountants
Management Adviser
No abstract provided.
Developing Systematic Reporting Structures, William L. Kendig, Thomas G. Johnson
Developing Systematic Reporting Structures, William L. Kendig, Thomas G. Johnson
Management Adviser
No abstract provided.
Early Extinguishment Of Debt; Opinions Of The Accounting Principles Board 26;Apb Opinion 26;, American Institute Of Certified Public Accountants. Accounting Principles Board
Early Extinguishment Of Debt; Opinions Of The Accounting Principles Board 26;Apb Opinion 26;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting Profession, A Time Of Great Events, American Institute Of Certified Public Accountants
Accounting Profession, A Time Of Great Events, American Institute Of Certified Public Accountants
AICPA Annual Reports
Includes photos of: Walter J. Oliphant, Wallace E. Olson, Francis M. Wheat, John C. Biegler, David Solomons, Arnold I. Levine, Thomas C. Pryor, Roger B. Smith, Philip L. Defliese, Thomas Holton, James E. Seitz, Robert G. Skinner, Elmer G. Beamer, Lincoln J. Harrison, Arthur B. Toan, Robert Boyer, LeRoy Layton
Time For Change In Changing Times. Address Before Aicpa Council Meeting, Denver, Sept. 30, 1972., Wallace E. Olson
Time For Change In Changing Times. Address Before Aicpa Council Meeting, Denver, Sept. 30, 1972., Wallace E. Olson
AICPA Annual Reports
No abstract provided.
Unofficial Answers To The Uniform Certified Public Accountants Examination, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Unofficial Answers To The Uniform Certified Public Accountants Examination, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Uniform Certified Public Accountant Examinations, May 1969 To November 1971; Uniform Cpa Examination Questions, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Certified Public Accountant Examinations, May 1969 To November 1971; Uniform Cpa Examination Questions, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
1972 Faculty Meeting Minutes, Morehead State University
1972 Faculty Meeting Minutes, Morehead State University
Faculty Senate Records
Faculty meeting minutes of Morehead State University for 1972.
The Ethical Investor By John G. Simon, Charles W. Powers And Jon P. Gunnemann, Howard Hunter
The Ethical Investor By John G. Simon, Charles W. Powers And Jon P. Gunnemann, Howard Hunter
Research Collection Yong Pung How School Of Law
No abstract provided.
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
Proposals to amend Articles 1, 2, 3, 4, 5, 9, 11 and Rules 12-01 to 12-16 (exclusive of 12-06A), and to omit Rules 12-17 and 12-32 of Regulation S-X were issued for public comment on August 20, 1971 in Securities Act Release No. 5177 (Securities Exchange Act Release No. 9264, Public Utility Holding Company Act Release No. 17215 and Investment Company Act Release No. 6645).
Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series on the subject of the independence of the certifying accountant. The primary purpose of this release is to set forth presently existing guidelines employed by the Commission in resolving the various independence questions that come before it. This release, therefore, is not intended to supersede Accounting Series Release No. 47 issued on January 25, 1944, or No. 81 issued on December 11, 1958, but should be read as complementing and implementing further the policy developed in those prior releases. However, to the extent …
In The Matter Of Martin L. Sanchez, 300 North Center Street, Casper, Wyoming: Rules Of Practice - Rule 2(E): Notice That Initial Decision Has Become Final, United States. Securities And Exchange Commission
In The Matter Of Martin L. Sanchez, 300 North Center Street, Casper, Wyoming: Rules Of Practice - Rule 2(E): Notice That Initial Decision Has Become Final, United States. Securities And Exchange Commission
Federal Publications
Accordingly, notice is hereby given, pursuant to Rule 17(f) of the Commission's Rules of Practice, that the hearing examiner's initial decision with respect to Martin L. Sanchez has become the final decision of the Commission. The examiner's order disqualifying Sanchez from appearing or practicing before the Commission is hereby declared effective.
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
Federal Publications
On April 6, 1912, the Commission instituted an injunctive action in the United States District Court for the Northeastern District of Ohio alleging, among other things, that Barry L. Kessler, an accountant, violated antifraud provisions of the Securities Exchange Act of 1934 by recommending to his clients and others the purchase of orange grove investment contracts of American Agronomics Corporation ("Agronomics") without disclosing that he was paid a substantial fee for each sale consummated. Without admitting or denying the allegations in the Commission's complaint, Kessler consented to entry of a permanent injunction in that action enjoining him from fraudulent conduct …
Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission
Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission
Federal Publications
In recent months, the Commission has noted an increasing number of business combinations which appear to meet the individual requirements for pooling-of-interests accounting set forth in Accounting Principles Board Opinion No. 16 but which do not conform with the overriding thrust of that Opinion which requires that a combination represent a sharing of rights and risks among constituent stockholder groups if it is to be a pooling of interests. Paragraphs 28, 45 and 47 of that Opinion clearly provide that such a sharing of risk is an essential element in poolings, and the specific requirements set forth in paragraphs 46, …
Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission
Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission
Federal Publications
A few recent filings with the Commission have indicated that potential liabilities for the registrant exist under Economic Stabilization Regulations (6 CFR). This disclosure has generally not been included in the notes to the financial statements but in the narrative section of the filings, and in most cases little or no quantitative data in regard to the amounts of the contingencies are disclosed.
In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
Federal Publications
Robert Trivison, an accountant, has submitted an offer to resign from practice before the Commission. Having been advised by the Commission that it was contemplating the institution of administrative proceedings pursuant to Rule 2(e) of its Rules of Practice, based on the allegations in a pending injunctive action, to determine whether he should be temporarily or permanently denied the privilege of appearing or practicing before it, Trivison agreed to resign on condition that no administrative action be brought against him, and that, if his offer of resignation were accepted, he would, without admitting or denying the allegations in the injunctive …
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section Ii; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section Ii; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Association Sections, Divisions, Boards, Teams
May 15, 16, and 217, 1972, The Americana Hotel, New York, New York
Motivating Employees To Overcome Marginal And Unsatisfactory Performance: Academic Preachments And Practical Considerations, William P. Baker
Motivating Employees To Overcome Marginal And Unsatisfactory Performance: Academic Preachments And Practical Considerations, William P. Baker
All Master's Theses
Research related to five theories of motivation is examined in a search for solutions to managing marginal or unsatisfactory employees. The study reconciles practical truth and theory, and suggests ways by which the manager can cope with the problem of marginal performance. "Maintenance-Motivation" theory and "Psychological Advantage" theory when coupled with the "Systems Management" approach merit consideration when dealing with employee motivation.
Proposed Apb Opinion : Reporting The Effects Of Extraordinary Events And Transactions;Reporting The Effects Of Extraordinary Events And Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Reporting The Effects Of Extraordinary Events And Transactions;Reporting The Effects Of Extraordinary Events And Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion provides more definitive criteria for determining whether an event or transaction should be reported as an extraordinary item. To be reported as extraordinary, an event or transaction must be clearly unrelated to the ordinary activities of the entity in the context of the environment in which it operates and must be of a type that is not expected to recur in the foreseeable future. Material unusual events or transactions which do not qualify as extraordinary items are, nevertheless, to be fully disclosed.
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion establishes minimum acceptable standards of reporting for both complete interim financial statements and for summarized interim financial data. It also outlines the applicability of generally accepted accounting principles to interim financial information and indicates types of disclosure necessary to report on a meaningful basis for a period of less than a full year.
Proposed Apb Opinion : Accounting For Income Taxes-- Special Areas;Accounting For Income Taxes-- Special Areas; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Jan. 4, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Income Taxes-- Special Areas;Accounting For Income Taxes-- Special Areas; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Jan. 4, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion proposes that differences between taxable income and pretax accounting income relating to undistributed earnings of subsidiaries, Domestic International Sales Corporations, corporate joint ventures, general reserves of savings and loan associations, and policyholders' surplus of stock life insurance companies are of such a nature that tax allocation would not ordinarily be required. However, earnings of a non-subsidiary investee taken up under the equity method (APB Opinion No. 18) would be considered a timing difference and tax allocation would be required under the provisions of APB Opinion No. 11.
Proposed Apb Opinion: Early Extinguishment Of Debt;Early Extinguishment Of Debt; Proposed Apb Opinion;Exposure Draft (American Institute Of Certified Public Accountants), 1972, June 15, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion: Early Extinguishment Of Debt;Early Extinguishment Of Debt; Proposed Apb Opinion;Exposure Draft (American Institute Of Certified Public Accountants), 1972, June 15, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Procedure : Reports On Internal Control Based On Criteria Established By Regulatory Agencies;Reports On Internal Control Based On Criteria Established By Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Sept. 26, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Proposed Statement On Auditing Procedure : Reports On Internal Control Based On Criteria Established By Regulatory Agencies;Reports On Internal Control Based On Criteria Established By Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Sept. 26, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Exposure Drafts, Comment Letters, and Statements of Position
Following the issuance of Statement on Auditing Procedure No. 49, "Reports on Internal Control," some regulatory agencies* have commenced or completed audit guides, questionnaires, or other publications that set forth criteria for evaluation of the adequacy for their purposes of internal control procedures of organizations with which they are concerned. Other agencies have been encouraged to do so in Suggested Guidelines for the Structure and Content of Audit Guides Prepared by Federal Agencies for Use by CPAs which was issued by American Institute of CPAs Committee on Auditing for Federal Agencies in March 1972. The purpose of this Statement is …
Proposed Apb Opinion : Accounting For Nonmonetary Transactions;Accounting For Nonmonetary Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Dec. 29, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Nonmonetary Transactions;Accounting For Nonmonetary Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Dec. 29, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion provides that the accounting for exchanges of nonmonetary assets and for nonreciprocal transfers of assets either to or from the enterprise should be based generally on the fair values of the assets involved. However, the general principle of recording fair values is modified for some transactions in order to accommodate problems of measuring fair values or recognizing revenue before the earning process is complete. Specifically, carrying values of assets should be used to record (1) an exchange or nonreciprocal transfer if fair values are not determin-able; (2) an exchange involving inventory-type items or similar productive assets; and …
Disclosure Of Accounting Policies; Opinions Of The Accounting Principles Board 22;Apb Opinion 22;, American Institute Of Certified Public Accountants. Accounting Principles Board
Disclosure Of Accounting Policies; Opinions Of The Accounting Principles Board 22;Apb Opinion 22;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Apb Accounting Principles: Volume 1: Current Text As Of September 1, 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Apb Accounting Principles: Volume 1: Current Text As Of September 1, 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Letters From John Lawler To Members Of Council, May 12, 1972 And October 20, 1972, John Lawler
Letters From John Lawler To Members Of Council, May 12, 1972 And October 20, 1972, John Lawler
Association Sections, Divisions, Boards, Teams
No abstract provided.