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Full-Text Articles in Accounting

Audits Of Investment Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies Jan 1979

Audits Of Investment Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Annual Report 1978-79, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1979

Annual Report 1978-79, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1979, James H. Macneill, Mary Mcinnes Jan 1979

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1979, James H. Macneill, Mary Mcinnes

AICPA Annual Reports

No abstract provided.


Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee Jan 1979

Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee

Exposure Drafts, Comment Letters, and Statements of Position

An exposure draft of a proposed audit and accounting guide on "Oil and Gas Reserve Information Required by Regulation S-X" accompanies this letter. The proposed guide discusses the auditing procedures to be applied to oil and gas reserve information that is required by the SEC to be included in the notes to the financial statements of entities with oil and gas producing activities . The proposed guide originally was developed because of FASB Statement no . 19 requirements and amendments to Regulation S-X by the Securities and Exchange Commission (ASR nos. 253 and 257) . The FASB has amended FASB …


Accounting By Investors For Distributions Received In Excess Of Their Investment In A Joint Venture; Issues Paper (1979 October 8), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1979

Accounting By Investors For Distributions Received In Excess Of Their Investment In A Joint Venture; Issues Paper (1979 October 8), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Issues Papers

No abstract provided.


Accounting For Allowances For Losses On Certain Real Estate And Loans And Receivables Collaterized By Real Estate; Issues Paper (1979 June 21), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1979

Accounting For Allowances For Losses On Certain Real Estate And Loans And Receivables Collaterized By Real Estate; Issues Paper (1979 June 21), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Issues Papers

No abstract provided.


Accounting For Bulk Purchases Of Mortgages Between Mortgage Bankers; Issues Paper (1979 October 15), American Institute Of Certified Public Accountants. Task Force On Mortgage Banking Jan 1979

Accounting For Bulk Purchases Of Mortgages Between Mortgage Bankers; Issues Paper (1979 October 15), American Institute Of Certified Public Accountants. Task Force On Mortgage Banking

Issues Papers

No abstract provided.


Accounting For Grants Received From Governments; Issues Paper (1979 October 16), American Institute Of Certified Public Accountants. International Technical Standards Subcommittee Jan 1979

Accounting For Grants Received From Governments; Issues Paper (1979 October 16), American Institute Of Certified Public Accountants. International Technical Standards Subcommittee

Issues Papers

No abstract provided.


Accounting For Project Financing Arrangements; Issues Paper (1979 Februrary 26), American Institute Of Certified Public Accountants. Off Balance Sheet Financing Arrangements Jan 1979

Accounting For Project Financing Arrangements; Issues Paper (1979 Februrary 26), American Institute Of Certified Public Accountants. Off Balance Sheet Financing Arrangements

Issues Papers

No abstract provided.


Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations Jan 1979

Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations

Issues Papers

No abstract provided.


Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants Jan 1979

Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants

Issues Papers

No abstract provided.


Meaning Of "In Substance A Repossession Or Foreclosure" And Accounting For Partial Refinancings Of Troubled Real Estate Loans Under Fasb Statement No. 15; Issues Paper (1979 January 15), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting Jan 1979

Meaning Of "In Substance A Repossession Or Foreclosure" And Accounting For Partial Refinancings Of Troubled Real Estate Loans Under Fasb Statement No. 15; Issues Paper (1979 January 15), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting

Issues Papers

No abstract provided.


Push Down Accounting; Issues Paper (1979 October 30), American Institute Of Certified Public Accountants. Task Force On Consolidation Problems Jan 1979

Push Down Accounting; Issues Paper (1979 October 30), American Institute Of Certified Public Accountants. Task Force On Consolidation Problems

Issues Papers

No abstract provided.


Tabulation Of Cpas As Of July 31, 1979, American Institute Of Certified Public Accountants (Aicpa) Jan 1979

Tabulation Of Cpas As Of July 31, 1979, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Aicpa Handbook, American Institute Of Certified Public Accountants Jan 1979

Aicpa Handbook, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Proposals For The Improvement Of Subchapter K, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1979

Proposals For The Improvement Of Subchapter K, American Institute Of Certified Public Accountants. Federal Taxation Division

Guides, Handbooks and Manuals

No abstract provided.


Compilation & Review, American Institute Of Certified Public Accountants. Jan 1979

Compilation & Review, American Institute Of Certified Public Accountants.

Guides, Handbooks and Manuals

No abstract provided.


Conclusions And Recommendations Of The Special Advisory Committee On Reports By Management, American Institute Of Certified Public Accountants. Special Advisory Committee On Reports By Management Jan 1979

Conclusions And Recommendations Of The Special Advisory Committee On Reports By Management, American Institute Of Certified Public Accountants. Special Advisory Committee On Reports By Management

Association Sections, Divisions, Boards, Teams

No abstract provided.


Scope Of Services By Cpa Firms : Public Oversight Board Report, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1979

Scope Of Services By Cpa Firms : Public Oversight Board Report, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fringe Benefits : A Proposal For The Future, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1979

Fringe Benefits : A Proposal For The Future, American Institute Of Certified Public Accountants. Federal Taxation Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission Jan 1979

Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission

Federal Publications

The Commission hereby adopts rules, encompassing certain amendments to Regulation S-X, to modify the financial statement presentation of preferred stocks subject to mandatory redemption requirements or. whose redemption is outside the control of the issuer. The rules adopted do not impact present reporting practices of registrants not having such securities outstanding. Registrants having such securities outstanding are required to present separately, in balance sheets, amounts applicable to the following three general classes of securities: (i) preferred stocks subject to mandatory redemption requirements or whose redemption is outside the control of the issuer; (ii) preferred stocks which are not redeemable or …


Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, And Enrolled Actuaries Before The Internal Revenue Service; 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1978 And Changes As Announced In The Federal Register Dated January 24, 1979 (Vol. 44, No. 17); Treasury Department Circular No. 230 (Revised 6-79) Circular 230 (Revised 6-79), United States. Internal Revenue Service Jan 1979

Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, And Enrolled Actuaries Before The Internal Revenue Service; 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1978 And Changes As Announced In The Federal Register Dated January 24, 1979 (Vol. 44, No. 17); Treasury Department Circular No. 230 (Revised 6-79) Circular 230 (Revised 6-79), United States. Internal Revenue Service

Federal Publications

This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.


Cpa Practitioner, Vol. 2 No. 12, December 1978, American Institute Of Certified Public Accountants (Aicpa) Dec 1978

Cpa Practitioner, Vol. 2 No. 12, December 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, December 1978, American Institute Of Certified Public Accountants (Aicpa) Dec 1978

Cpa Client Bulletin, December 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, November 1978, American Institute Of Certified Public Accountants (Aicpa) Nov 1978

Cpa Client Bulletin, November 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Practitioner, Vol. 2 No. 11, November 1978, American Institute Of Certified Public Accountants (Aicpa) Nov 1978

Cpa Practitioner, Vol. 2 No. 11, November 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Historians Notebook, 1978, Vol. 1, No. 2 (Fall) [Whole Issue] Oct 1978

Accounting Historians Notebook, 1978, Vol. 1, No. 2 (Fall) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians


Cpa Practitioner, Vol. 2 No. 10, October 1978, American Institute Of Certified Public Accountants (Aicpa) Oct 1978

Cpa Practitioner, Vol. 2 No. 10, October 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Practitioner, Vol. 2 No. 9, September 1978, American Institute Of Certified Public Accountants (Aicpa) Sep 1978

Cpa Practitioner, Vol. 2 No. 9, September 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, September 1978, American Institute Of Certified Public Accountants (Aicpa) Sep 1978

Cpa Client Bulletin, September 1978, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.