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Articles 211 - 234 of 234
Full-Text Articles in Business
Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Certain Prescribed Forms;Financial Statements Included In Certain Prescribed Forms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Sept. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Certain Prescribed Forms;Financial Statements Included In Certain Prescribed Forms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Sept. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement, which will amend certain paragraphs of SSARS 1, makes it clear that the accountant's reporting obligation, discussed in paragraphs 5 through 7, of SSARS 1, extends to the compilation or review of financial statements included in a prescribed form but it provides a modified form of standard compilation report when the prescribed form or related instructions call for departure from generally accepted accounting principles (including disclosures) or, where applicable, from a comprehensive basis of accounting other than generally accepted principles.
Proposed Statement Of Position : Accounting For Mortgage Guaranty Insurance ;American Institute Of Certified Public Accountants. Insurance Companies Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 15, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position : Accounting For Mortgage Guaranty Insurance ;American Institute Of Certified Public Accountants. Insurance Companies Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 15, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
Mortgage guaranty insurance was excluded from SOP 78-6 because it is significantly different from other forms of property and liability insurance in that the coverage is long-term in nature and most policies do not have level annual premiums. This Statement discusses issues relating to accounting for mortgage guaranty insurance with the exception of (a) whether loss reserves should be discounted and (b) whether anticipated investment income should be considered in computing premium deficiencies
Proposed Audit Guide: Audits Of Airlines ;Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 31, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Proposed Audit Guide: Audits Of Airlines ;Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 31, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
This audit guide presents recommendations of the AICPA Civil Aeronautics Subcommittee regarding the application of generally accepted auditing standards to audits of financial statements of entities in the airline industry. It represents the considered opinion of the subcommittee on the best auditing practice in the industry and has been reviewed by members of the AICPA Auditing Standards Board for consistency with existing auditing standards. AICPA members may have to justify departures from the recommendations contained in the guide if their work is challenged. Descriptions of current financial accounting and reporting practices for the airline industry are included in the audit …
Proposed Statement On Auditing Standards : Audit Sampling;Audit Sampling; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Audit Sampling;Audit Sampling; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SAS provides guidance on the use of sampling in an audit of financial statements. The Statement includes guidance for planning, performing, and evaluating the two general approaches to audit sampling: nonstatistical and statistical. The proposed SAS recognizes that the auditor often is aware of information that allows him to concentrate his effort on account balances and transactions that may be more likely to contain errors or irregularities. The guidance in this proposed SAS should be especially helpful to the auditor who is planning procedures to test balances and transactions about which the auditor has no special knowledge.
Proposed Statement On Auditing Standards : Interim Financial Information Required By Sec Regulation S-K ;Interim Financial Information Required By Sec Regulation S-K; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Nov. 20, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Interim Financial Information Required By Sec Regulation S-K ;Interim Financial Information Required By Sec Regulation S-K; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Nov. 20, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards consists of revisions of SAS No. 24, Review of Interim Financial Information. The revisions are in response to recently adopted changes in Regulation S-K of the Securities and Exchange Commission. The changes proposed in this exposure draft are primarily technical in nature and are not expected to result in major changes in reporting practices.
Proposed Audit Guide : Audits Of Banks;Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Dec. 4, American Institute Of Certified Public Accountants. Banking Committee
Proposed Audit Guide : Audits Of Banks;Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Dec. 4, American Institute Of Certified Public Accountants. Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This guide has been prepared to assist the independent CPA in examining and reporting on financial statements of commercial banks, savings banks and bank holding companies. Furthermore, it should provide officers and directors of banks and other interested persons with a better understanding of the nature and scope of bank audits conducted by independent CPAs. In the last decade, many changes have occurred within the banking industry. Bank supervisory authorities have taken substantial steps to improve reporting by banks. Bank holding companies have become a major force within the industry, and the range of services offered by banking institutions has …
Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Real Estate Acquisition, Development, And Construction Costs : Proposal To The Financial Accounting Standards Board. December 22, 1980; Statement Of Position 80-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Real Estate Acquisition, Development, And Construction Costs : Proposal To The Financial Accounting Standards Board. December 22, 1980; Statement Of Position 80-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audit Approaches For A Computerized Inventory System; Computer Services Guidelines, Computerized Inventory Systems Task Force (American Institute Of Certified Public Accountants)
Audit Approaches For A Computerized Inventory System; Computer Services Guidelines, Computerized Inventory Systems Task Force (American Institute Of Certified Public Accountants)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Public Service Award Program For Certified Public Accountants 1980, American Institute Of Certified Public Accountants (Aicpa)
Public Service Award Program For Certified Public Accountants 1980, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tax Planning Tips 1980 From The Tax Adviser, Irvin F. Diamond, Mike Walker
Tax Planning Tips 1980 From The Tax Adviser, Irvin F. Diamond, Mike Walker
Guides, Handbooks and Manuals
No abstract provided.
Accounting Terminology Guide;, American Institute Of Certified Public Accountants
Accounting Terminology Guide;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Tax-Planning Techniques For Individuals; Studies In Federal Taxation 2, Stuart R. Josephs, J. Michael Pusey
Tax-Planning Techniques For Individuals; Studies In Federal Taxation 2, Stuart R. Josephs, J. Michael Pusey
Guides, Handbooks and Manuals
No abstract provided.
Company Productivity: Measurement For Improvement, Irving Herbert Siegel
Company Productivity: Measurement For Improvement, Irving Herbert Siegel
Upjohn Press
Reviews what productivity is and how it's measured, along with examples of company productivity measurements.
Report Of The Special Committee On Small And Medium Sized Firms, American Institute Of Certified Public Accountants. Special Committee On Small And Medium Sized Firms
Report Of The Special Committee On Small And Medium Sized Firms, American Institute Of Certified Public Accountants. Special Committee On Small And Medium Sized Firms
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1980, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1980, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Businessman's Information Guide, Illinois Society Of Certified Public Accountants. Business Counseling And Education Committee, American Institute Of Certified Public Accountants. Small Business Development Committee
Businessman's Information Guide, Illinois Society Of Certified Public Accountants. Business Counseling And Education Committee, American Institute Of Certified Public Accountants. Small Business Development Committee
Guides, Handbooks and Manuals
No abstract provided.
Guide To Federal Tax Elections; Studies In Federal Taxation 3, Irvin F. Diamond, Roger L. Miller
Guide To Federal Tax Elections; Studies In Federal Taxation 3, Irvin F. Diamond, Roger L. Miller
Guides, Handbooks and Manuals
No abstract provided.
Suggested Guidelines For Cpa Participation In The American Bankers Association Preferred Group Bonding Plan, American Institute Of Certified Public Accountants. Banking Committee
Suggested Guidelines For Cpa Participation In The American Bankers Association Preferred Group Bonding Plan, American Institute Of Certified Public Accountants. Banking Committee
Guides, Handbooks and Manuals
No abstract provided.
Tax Recommendations To Aid Small Business, American Institute Of Certified Public Accountants. Federal Taxation Division
Tax Recommendations To Aid Small Business, American Institute Of Certified Public Accountants. Federal Taxation Division
Guides, Handbooks and Manuals
No abstract provided.
Suggested Guidelines For Cpa Participation In The American Bankers Association Preferred Group Bonding Pla, American Institute Of Certified Public Accountants. Banking Committee
Suggested Guidelines For Cpa Participation In The American Bankers Association Preferred Group Bonding Pla, American Institute Of Certified Public Accountants. Banking Committee
Guides, Handbooks and Manuals
No abstract provided.
Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Election Campaign Guide Task Force
Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Election Campaign Guide Task Force
Guides, Handbooks and Manuals
No abstract provided.
Recommended Tax Law Changes : Recommendations For Amendments To The Internal Revenue Code, American Institute Of Certified Public Accountants. Federal Taxation Division
Recommended Tax Law Changes : Recommendations For Amendments To The Internal Revenue Code, American Institute Of Certified Public Accountants. Federal Taxation Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Remarks By Philip B. Chenok, National Joint Ethics Enforcement Conference, Philip B. Chenok
Remarks By Philip B. Chenok, National Joint Ethics Enforcement Conference, Philip B. Chenok
Guides, Handbooks and Manuals
No abstract provided.