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Articles 10561 - 10590 of 16682
Full-Text Articles in Accounting
Proposed Statement Of Position On Accounting For Product Repurchase Agreements ;Accounting For Product Repurchase Agreements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Accounting For Product Repurchase Agreements ;Accounting For Product Repurchase Agreements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
A number of methods have been developed whereby an entity finances inventory of product or materials without reporting in its balance sheet the liability or the related inventory. For example, a company transfers ("sells") a product to another party and simultaneously agrees to repurchase the product at a specified price over a specified period. For transactions of that type, the accounting standards division believes guidance is necessary to determine whether the company that "sells" the product and simultaneously agrees to repurchase the product has, in substance, transferred all the risks and rewards of ownership of the product. Based on that …
Proposed Statement Of Position On Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides;Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides;Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
Since a large number of nonprofit organizations are not covered by any of the industry audit guides (Hospital, Colleges and Universities, Voluntary Health and Welfare Organizations, and State and Local Governmental Units), this statement of position is issued to recommend financial accounting principles and reporting practices for all other nonprofit organizations that prepare financial statements in conformity with generally accepted accounting principles.
Proposed Audit And Accounting Guide: Computer Assisted Audit Techniques; Exposure Draft (American Institute Of Certified Public Accountants), 1978, June, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Proposed Audit And Accounting Guide: Computer Assisted Audit Techniques; Exposure Draft (American Institute Of Certified Public Accountants), 1978, June, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The objectives of this guide are to: 1. Describe audit tools and techniques available to the auditor when a client uses electronic data processing (EDP) to process accounting data. 2. Relate EDP audit tools and techniques to audit objectives (for example, understanding the system, compliance tests of controls, tests of details of transactions and balances, and analytical review). 3. Describe an approach to planning and implementing the various tools and techniques.
Accounting For Product Financing Arrangements, December 26, 1978; Proposal To Financial Accounting Standards Board; Statement Of Position 78-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Product Financing Arrangements, December 26, 1978; Proposal To Financial Accounting Standards Board; Statement Of Position 78-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Auditing As Of July 1, 1978, American Institute Of Certified Public Accountants
Aicpa Professional Standards: Auditing As Of July 1, 1978, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Hospital Audit Guide (1978); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Hospital Audit Guide (1978); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Considerations In Electronic Funds Transfer Systems; Computer Services Guidelines, Dana R. Richardson
Audit Considerations In Electronic Funds Transfer Systems; Computer Services Guidelines, Dana R. Richardson
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Rules Of Conduct As Amended March 31, 1978;Bylaws And Implementing Resolutions Of Council As Amended March 31, 1978, American Institute Of Certified Public Accountants
Rules Of Conduct As Amended March 31, 1978;Bylaws And Implementing Resolutions Of Council As Amended March 31, 1978, American Institute Of Certified Public Accountants
AICPA Professional Standards
This booklet reflects amendments to the rules of conduct and bylaws of the Institute approved by the membership effective March 31, 1978. The code of professional ethics consists of three parts: concepts of professional ethics, a philosophical essay approved by the professional ethics division the rules of conduct, which constitute enforceable standards approved by the membership and interpretations of rules of conduct, which have been adopted by the executive committee of the professional ethics division as guidelines, following exposure to state CPA societies and boards of accountancy. The full code of professional ethics, plus interpretations and ethics rulings summarizing application …
Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1978, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1978, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
AICPA Professional Standards
No abstract provided.
Accounting For Property And Liability Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Fire And Casualty Insurance Companies; Statement Of Position 78-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Property And Liability Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Fire And Casualty Insurance Companies; Statement Of Position 78-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1978, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1978, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Uniform Cpa Examination Questions May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination Questions May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Aicpa Annual Report 1977-78, American Institute Of Certified Public Accountants
Aicpa Annual Report 1977-78, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1978, James H. Macneill, Beatrice Sanders
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1978, James H. Macneill, Beatrice Sanders
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of July 31, 1978, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of July 31, 1978, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Proposed Statement Of Position On Presentation And Disclosure Of Supplementary Current Value Information;Presentation And Disclosure Of Supplementary Current Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 27, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Presentation And Disclosure Of Supplementary Current Value Information;Presentation And Disclosure Of Supplementary Current Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 27, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position is being issued because the subject is receiving increased attention. Although supplementary current value information is not required for presentation of financial position, results of operations, or changes in financial position in conformity with generally accepted accounting principles, a few companies are now presenting such information (in addition to that disclosed pursuant to the requirements of the Securities and Exchange Commission for certain replacement cost information) in annual reports to shareholders.
Proposed Statement Of Position On Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies;Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 5, American Institute Of Certified Public Accountants. Auditing Standards Division
Proposed Statement Of Position On Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies;Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 5, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
The audit guide suggests confirmation of insurance policies in force directly with policyholders; however, the audit guide does not discuss circumstances when confirmation would be appropriate and, as a result, practice has varied. The purpose of the Statement of Position is to identify those circumstances in which the independent auditor ordinarily should confirm insurance policies in force. This Statement of Postiion is applicable to both stock and mutual life insurance companies.
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Termination Indemnities; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Termination Indemnities; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Accounting Standards Division
Issues Papers
No abstract provided.
Accounting For Involuntary Conversions; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Task Force On Involuntary Conversions
Accounting For Involuntary Conversions; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Task Force On Involuntary Conversions
Issues Papers
No abstract provided.
Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division
Issues Papers
No abstract provided.
Uncertainties; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Uncertainties; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Issues Papers
No abstract provided.
Uniform Cpa Examination Unofficial Answers May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination Unofficial Answers May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Tax Guide For Incorporating A Closely Held Business; Studies In Federal Taxation 1, Ralph Steinman
Tax Guide For Incorporating A Closely Held Business; Studies In Federal Taxation 1, Ralph Steinman
Guides, Handbooks and Manuals
No abstract provided.
Securities Acts And Independent Auditors : What Did Congress Intend? A Research Study, Jeremy L. Wiesen, Commission On Auditors' Responsibilities, Cohen Commission
Securities Acts And Independent Auditors : What Did Congress Intend? A Research Study, Jeremy L. Wiesen, Commission On Auditors' Responsibilities, Cohen Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Commission On Auditors' Responsibilities: Report, Conclusions, And Recommendations; Cohen Commission Report, Commission On Auditors' Responsibilities, Manuel F. Cohen
Commission On Auditors' Responsibilities: Report, Conclusions, And Recommendations; Cohen Commission Report, Commission On Auditors' Responsibilities, Manuel F. Cohen
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Client Bulletin, December 1977, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 1977, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, November 1977, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 1977, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, October 1977, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, October 1977, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.