Business Commons^™

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

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

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

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

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

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

Association Sections, Divisions, Boards, Teams

No abstract provided.

Statement Of The American Institute Of Certified Public Accountants On Estimates, Forecasts And Projections Of Economic Performance Before The Securities And Exchange Commission, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

Standing Audit Committees Composed Of Outside Directors, United States. Securities And Exchange Commission

Federal Publications

As far back as 1917 it was urged that auditors in the United States should be appointed or selected by the stockholders in accordance with the practice in Great Britain and in Canada, and that state laws or company by-laws should contain a provision for an independent report on the affairs of the company by an auditor appointed by the stockholders.

Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission

Federal Publications

The Commission today adopted a general revision of Article 9 of Regulation S-X pertaining to the form and content of financial statements of bank holding companies and banks. The revision was issued for public comment on August 20, 1971 as part of a general revision of Regulation S-X but, because a number of unexpected problems arose, its adoption was deferred when other portions of the proposed revision were adopted on June 23, 1972.

A Comparative Study Of The Truth In Lending Act, Robert R. Riggins

Honors Theses

Less than two generations ago America discovered mass production. Scarcely one generation ago America discovered mass distribution. In the present generation America is discovering mass finance. But since this adage was written, some forty years ago, America has rapidly progressed out of the discovery stage--it is not well into the application stage.

While many people may regard consumer credit as a relatively new concept, such is not the case. It probably began in the United States early in the nineteenth century (a few years after it was initiated in England), but it has only in recent years acquired such a …

Whither Black Capitalism, John T. Baker

Articles by Maurer Faculty

No abstract provided.

Advertisement: Hotel George Washington [Sale Offering], Buckman, Ulmer & Mitchell, Inc.

Tourism

Buckman, Ulmer & Mitchell, Inc. Real Estate - Property Management - Mortgage Loans. Broker Cooperation Invited. The flyer lists the land statistics, building statistics, asking price, and terms for purchasing the Hotel George Washington located at the corner of Julia and Adams Street in downtown Jacksonville, circa 1972.

Provisions In Cpa Laws & Regulation, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Pro Rata Stock Distributions To Shareholders, United States. Securities And Exchange Commission

Federal Publications

Several instances have come to the attention of the Commission in which registrants have made pro rata stock distributions which were misleading. These situations arise particularly when a registrant makes distributions at a time when its retained earnings or its current earnings are substantially less than the fair value of the shares distributed. Under present generally accepted accounting rules, if the ratio of distribution is less than 25 percent of shares of the same class outstanding, the fair value of the shares issued must be transferred from retained earnings to other capital accounts. Failure to make this transfer in connection …

1972 Faculty Meeting Minutes, Morehead State University

Faculty Senate Records

Faculty meeting minutes of Morehead State University for 1972.

The Effects Of Advertising On Inter-Industry Growth Rates, Norman K. Plummer

Masters Theses

No abstract provided.

Annual Report 1971-1972, Houston Academy Of Medicine-Texas Medical Center Library

Annual Reports: 1943 - Present

The file contains the annual report for the library from 1971-1972.

Ua1d Frank Moxley Personnel File, Wku Human Relations

WKU Archives Records

Personnel file of Frank Moxley, one of the first African Americans to be hired in a faculty position.

Book Review. Massive Industrial Size, Classical Economics, And The Search For Humanistic Value, Joseph F. Brodley

Articles by Maurer Faculty

No abstract provided.

National Automated Accounting Research System (Naars): Official Listing Of The Corporations Comprising The 1972 Annual Report File, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Businessman's Information Guide, Illinois Society Of Certified Public Accountants. Committee On Business Opportunities, American Institute Of Certified Public Accountants. Committee On Economic Opportunity, United States. Office Of Minority Business Enterprise

Guides, Handbooks and Manuals

No abstract provided.

European Challenge: How Can American Business Meet It?, Walter J. Oliphant

Guides, Handbooks and Manuals

No abstract provided.

Auditor's Reporting Obligation : The Meaning And Implementation Of The Fourth Standard Of Reporting; Auditing Research Monograph, 1, D. R. Carmichael

Guides, Handbooks and Manuals

No abstract provided.

Reporting Foreign Operations Of U. S. Companies In U. S. Dollars; Accounting Research Study No. 12, Leonard Lorensen

Guides, Handbooks and Manuals

No abstract provided.

Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. Committee On State Legislation

Guides, Handbooks and Manuals

No abstract provided.

Managing Public School Dollars, American Institute Of Certified Public Accountants (Aicpa), Peat, Marwick, Mitchell & Co

Guides, Handbooks and Manuals

No abstract provided.

Political Action Committee: A Guide For Professional Accountancy, Americanamerican Institute Of Certified Public Accountants.Committee On State Legislation

Guides, Handbooks and Manuals

No abstract provided.

Auditor's Approach To Statistical Sampling, Volume 5. (Supplementary Section) Ratio And Difference Estimation, American Institute Of Certified Public Accountants. Professional Development Division. Individual Study Program

Guides, Handbooks and Manuals

No abstract provided.

Auditor's Approach To Statistical Sampling, Volume 5. Ratio And Difference Estimation, American Institute Of Certified Public Accountants. Professional Development Division. Individual Study Program

Guides, Handbooks and Manuals

No abstract provided.