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Articles 10741 - 10770 of 16682
Full-Text Articles in Accounting
Measurement Of Corporate Social Performance : Determining The Impact Of Business Actions On Areas Of Social Concern, American Institute Of Certified Public Accountants. Committee On Social Measurement
Measurement Of Corporate Social Performance : Determining The Impact Of Business Actions On Areas Of Social Concern, American Institute Of Certified Public Accountants. Committee On Social Measurement
AICPA Committees
No abstract provided.
Energy Conservation Studies: Including Energy Audits; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Energy Conservation Studies: Including Energy Audits; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Environmental Cost/Benefit Studies : A Summary Report On A Workshop; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Environmental Cost/Benefit Studies : A Summary Report On A Workshop; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Report To The Sec Advisory Committee On Corporate Disclosure, American Institute Of Certified Public Accountants. Special Committee On The Sec Disclosure Study
Report To The Sec Advisory Committee On Corporate Disclosure, American Institute Of Certified Public Accountants. Special Committee On The Sec Disclosure Study
AICPA Committees
No abstract provided.
Auditor's Study And Evaluation Of Internal Control In Edp Systems (1977); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Auditor's Study And Evaluation Of Internal Control In Edp Systems (1977); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Management Audit For Small Retailers, John Williams Wingate, Elmer O. Schaller
Management Audit For Small Retailers, John Williams Wingate, Elmer O. Schaller
Federal Publications
No abstract provided.
Sample Quality Control Documents For Local Cpa Firms, American Institute Of Certified Public Accountants
Sample Quality Control Documents For Local Cpa Firms, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Attitudes Of Accountants Toward The Advertising Of Their Services And Fees, John R. Darling, Donald W. Hackett
Attitudes Of Accountants Toward The Advertising Of Their Services And Fees, John R. Darling, Donald W. Hackett
Guides, Handbooks and Manuals
No abstract provided.
Public Relations And Ethics For Cpa State Societies, American Institute Of Certified Public Accountants (Aicpa)
Public Relations And Ethics For Cpa State Societies, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
21 Ways You Benefit From Membership In The Aicpa, American Institute Of Certified Public Accountants (Aicpa)
21 Ways You Benefit From Membership In The Aicpa, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpa As Tax Advisor, December, 1977-April, 1978: National Public Relations Program For State Societies, American Institute Of Certified Public Accountants (Aicpa)
Cpa As Tax Advisor, December, 1977-April, 1978: National Public Relations Program For State Societies, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpa: Advisor To Business, Government, The Family (National Public Relations Program For State Societies), American Institute Of Certified Public Accountants (Aicpa)
Cpa: Advisor To Business, Government, The Family (National Public Relations Program For State Societies), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Roster, Supplement Ii, As Of February 28, 1977, American Woman's Society Of Certified Public Accountants
Roster, Supplement Ii, As Of February 28, 1977, American Woman's Society Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Recommendations For Erisa Amendments, American Institute Of Certified Public Accountants. Committee On Employee Benefit Plans And Erisa
Recommendations For Erisa Amendments, American Institute Of Certified Public Accountants. Committee On Employee Benefit Plans And Erisa
Guides, Handbooks and Manuals
No abstract provided.
Working With The Revenue Code - 1977, Irvin F. Diamond
Working With The Revenue Code - 1977, Irvin F. Diamond
Guides, Handbooks and Manuals
No abstract provided.
Pac Handbook : A Guide For The Development Of The Cpa Political Action Committee, American Institute Of Certified Public Accountants. State Legislation Committee
Pac Handbook : A Guide For The Development Of The Cpa Political Action Committee, American Institute Of Certified Public Accountants. State Legislation Committee
Guides, Handbooks and Manuals
No abstract provided.
Federal Grants-In-Aid : Accounting And Auditing Practices, Cornelius E. Tierney
Federal Grants-In-Aid : Accounting And Auditing Practices, Cornelius E. Tierney
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Fire And Casualty Insurance Companies (1977); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Audits Of Fire And Casualty Insurance Companies (1977); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Chapter 2 of the AICPA Industry Audit Guide,, Audits of State and Local Governmental Units, includes accounting guidelines for four categories of interfund transfers. The first category includes transactions that would be treated as revenues or expenditures had they been conducted with outsiders. These transfers are accounted for as revenues of the recipient fund and expenditures of the disbursing fund. The second category includes reimbursements of expenditures made by one fund for another. The reimbursement reduces the expenditures of the recipient fund. The third category includes recurring annual transfers between two or more budgetary funds and shifts resources from a …
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.
Accounting For Investments In Real Estate Ventures; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July 22, American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Accounting For Investments In Real Estate Ventures; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July 22, American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
The accompanying exposure draft has been prepared by the Committee on Real Estate Accounting of the AICPA's Accounting Standards Division to obtain the comments of interested persons and organizations. It is intended to help focus attention on the issues considered and foster the interchange of ideas among those interested in improving accounting and reporting standards. The Committee urges respondents to give particular attention to paragraph 7 of the exposure draft. Paragraph 7 describes two alternative methods of reporting noncontrolling investors' equity in real estate general partnerships: (1) reporting the investor's equity as a single investment amount in the balance sheet; …
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Industry Audit Guide, Hospital Audit Guide, does not specifically address the financial accounting and reporting practices of hospitals that are operated by a governmental unit, but states that the practices it discusses apply to all hospitals. The AICPA Industry Audit Guide on Audits of State and Local Governmental Units refers specifically to government operated hospitals as being within the scope of the Guide. This ambiguity has caused questions to be raised as to the financial accounting and reporting practices that should be followed by hospitals that are operated by governmental units.
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Committee On Accounting
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Committee On Accounting
Exposure Drafts, Comment Letters, and Statements of Position
Questions have arisen with respect to the application of the general principles and specific conclusions set forth in the AICPA Industry Accounting Guide, Accounting for Profit Recognition on Sales of Real Estate, issued in 1973. The Division addressed some of those questions in Statement of Position No. 75-6, issued on December 29, 1975. This Statement presents recommendations as a result of questions concerning the application of the deposit, installment, and cost recovery methods, which are described in paragraphs 34 to 37 of the Guide, in accounting for sales of real estate. The Guide does not specifically address the application of …
Proposed Statement On Auditing Standards : Segment Information ;Segment Information; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Segment Information ;Segment Information; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement provides guidance to an auditor in examining and reporting on financial statements that are required to include segment information in conformity with FASB Statement No. 14, "Financial Reporting for Segments of a Business Enterprise." According to the proposed Statement, an examination made for the purpose of expressing an opinion on financial statements taken as a whole ordinarily would not be sufficient to enable the auditor to express a separate opinion on the segment information. It states that the objective of auditing procedures applied to segment information should be to provide the auditor with a reasonable basis for …
Proposed New Rule 502 Passed By Aicpa Council 9/17/77 (Awaiting Mail Vote Of Aicpa Membership); Exposure Draft (American Institute Of Certified Public Accountants), 1977, Sept. 28, American Institute Of Certified Public Accountants. Task Force On Advertising
Proposed New Rule 502 Passed By Aicpa Council 9/17/77 (Awaiting Mail Vote Of Aicpa Membership); Exposure Draft (American Institute Of Certified Public Accountants), 1977, Sept. 28, American Institute Of Certified Public Accountants. Task Force On Advertising
Exposure Drafts, Comment Letters, and Statements of Position
It was apparent to the Task Force that its initial task was to evaluate and attempt to perceive the public interest and the changes that may have occurred in it. This included consideration of the positions and statements of various consumer groups as they could be ascertained by the Task Force. In the course of its deliberations the Task Force considered actions such as that by the Federal Trade Commission against the American Medical Association, the Justice Department against the American Bar Association and investigation of the AICPA by both these regulatory bodies. It also considered the Supreme Court decision …
Proposed Statement Of Position On Accounting By Cable Television Companies;Accounting By Cable Television Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Nov. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Accounting By Cable Television Companies;Accounting By Cable Television Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Nov. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Cable television (CATV) companies have developed diverse specialized industry accounting practices over a period of years, with the result that their financial statements lack comparability. This statement of position summarizes CATV companies' current specialized industry accounting practices. A study of those accounting practices by the AICPA accounting standards division indicates a need for clarification and narrowing of alternative accounting practices within the industry.
Proposed Statement Of Position On Accounting Practices Of Real Estate Investment Trusts : An Amendment Of Position 75-2 ;Accounting Practices Of Real Estate Investment Trusts : An Amendment Of Position 75-2; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 20, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting Practices Of Real Estate Investment Trusts : An Amendment Of Position 75-2 ;Accounting Practices Of Real Estate Investment Trusts : An Amendment Of Position 75-2; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 20, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
The recommended accounting for real estate loans and foreclosed properties in Statement of Position (SOP) 75-2, Accounting Practices of Real Estate Investment Trusts, issued June 27, 1975, is inconsistent with certain provisions of Statement of Financial Accounting Standards (SFAS) no. 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings, issued by the Financial Standards Board in June 1977. The accounting standards division believes that SOP 75-2 should be amended to conform its recommendations to the provisions of SFAS no. 15.
Board On Standards For Programs And Schools Of Professional Accounting : Final Report, American Institute Of Certified Public Accountants. Board On Standards For Programs And School Of Professional Accounting
Board On Standards For Programs And Schools Of Professional Accounting : Final Report, American Institute Of Certified Public Accountants. Board On Standards For Programs And School Of Professional Accounting
AICPA Professional Standards
No abstract provided.
Financial Accounting And Reporting By Investment Companies, April 15, 1977 : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies; Statement Of Position 77-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Investment Companies, April 15, 1977 : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies; Statement Of Position 77-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.