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Articles 10771 - 10800 of 16682
Full-Text Articles in Accounting
University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Mas University Education Task Force
University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Mas University Education Task Force
Exposure Drafts, Comment Letters, and Statements of Position
While the AICPA is concerned with management consulting as performed by CPA firms, the suggested learning objectives described in this document generally pertain to the application of consulting skills in many different environments, including business and government as well as consulting organizations. Clearly, assimilating the suggested learning objectives into programs offered to students majoring in accounting, business, engineering, science, and other subjects would tend to improve the overall management, analytical, and communications skills of graduates. This document is intended for both educators and management consulting practitioners. It should help them to focus on what can be accomplished and encourage them …
Accounting For Service Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1977, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Service Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1977, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Because of the wide variety of types of service transactions and the different characteristics of each type, diverse accounting methods have evolved to apply the fundamental principles to service revenues and costs. Furthermore, diverse accounting methods are used by entities engaging in similar transactions. The Division believes that the range of alternative accounting methods should be narrowed.
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 1, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 1, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Accounting Standards Division has noted that diverse practices are followed in accounting for both costs to sell and costs to rent real estate projects. It has also noted that diverse practices are followed in accounting for costs and revenues during the initial operating period of a rental project, before occupancy stabilizes (sometimes referred to as the "rent-up" period). The Division believes that narrowing the range of those practices is desirable. This Statement of Position sets forth the Division's recommendations on accounting for costs to sell and costs to rent real estate projects and for initial rental operations of such …
Proposed Statement On Auditing Standards : Planning And Supervision;Planning And Supervision; 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 : Planning And Supervision;Planning And Supervision; 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 the auditor making an examination in accordance with generally accepted auditing standards on the considerations and procedures applicable to planning and supervision, including preparing audit programs, obtaining knowledge of the entity's business, and dealing with differences of opinion among firm personnel. The Statement, if adopted, would require an auditor to prepare a written audit program that sets forth in reasonable detail the audit procedures that the auditor believes are necessary to accomplish the objectives of the examination. It would also require the auditor to obtain a knowledge of matters that relate to the nature …
Proposed Statement On Auditing Standards : Auditor's Report When There Are Contingencies;Auditor's Report When There Are Contingencies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Auditor's Report When There Are Contingencies;Auditor's Report When There Are Contingencies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement applies to auditor's reports issued in connection with examinations of financial statements prepared in conformity with generally accepted accounting principles. Its purpose is to describe the auditor's reporting considerations when there are contingencies that may have a material effect on the financial statements being examined.
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, accountants, investors, and other users of financial statements have expressed concern over the acceptability of alternative accounting methods for similar business transactions. The Accounting Standards Division believes that it is not desirable to have acceptable alternative accounting methods in the property and liability insurance industry. Therefore, the Division is expressing in this Statement its position on preferable accounting methods in each of the areas in which alternative:; exist, except for the issue of discounting loss reserves as more fully described on page 11, and the issue of using anticipated investment income in the computation of premium deficiencies …
Proposed Statement Of Position On Accounting For Advance Refundings Of Debt;Accounting For Advance Refundings Of Debt; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 27, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Advance Refundings Of Debt;Accounting For Advance Refundings Of Debt; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 27, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
A refunding of debt is the replacement of old debt with new debt and takes place to obtain a preceived economic adavantage. This statement of position addresses accounting for advance refundings. It is not intended to modify APB Opinion 26, Early Extinguishment of Debt, or FASB Statement 4, Reporting Gains and Losses from Extinguishment of Debt. This statement of position should be applied to regulated companies that are subject to the rate-making process in accordance with the provisions of the Addendum.
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Positions Contrary To Treasury Department Or Internal Revenue Service Interpretations Of The Code; Statements On Responsibilities In Tax Practice 10, American Institute Of Certified Public Accountants. Federal Taxation Division
Positions Contrary To Treasury Department Or Internal Revenue Service Interpretations Of The Code; Statements On Responsibilities In Tax Practice 10, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Audits Of Brokers And Dealers In Securities (1977); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Stockbrokerage Auditing
Audits Of Brokers And Dealers In Securities (1977); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Stockbrokerage Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Investment Companies (1977); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies
Audits Of Investment Companies (1977); 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.
Management, Control, And Audit Of Advanced Edp Systems; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing Advanced Edp Systems Task Force
Management, Control, And Audit Of Advanced Edp Systems; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing Advanced Edp Systems Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1977, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1977, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Auditing As Of July 1, 1977, American Institute Of Certified Public Accountants
Aicpa Professional Standards: Auditing As Of July 1, 1977, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Code Of Professional Ethics, May 1, 1977 Edition;Concepts Of Professional Ethics [1977];Rules Of Conduct, Effective March 1, 1973 [1977];Interpretations Of Rules Of Conduct [1977];Ethics Rulings [1977], American Institute Of Certified Public Accountants
Code Of Professional Ethics, May 1, 1977 Edition;Concepts Of Professional Ethics [1977];Rules Of Conduct, Effective March 1, 1973 [1977];Interpretations Of Rules Of Conduct [1977];Ethics Rulings [1977], American Institute Of Certified Public Accountants
AICPA Professional Standards
There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct and is not intended to establish enforceable standards. The second category, Rules of Conduct, consists* of enforceable ethical standards and required the approval of the membership before the Rules became effective. The same is true of the Bylaws of the Institute. The third category, Interpretations of Rules …
Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1977, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1977, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Ethics, Bylaws, Quality Control, As Of July 1, 1977, American Institute Of Certified Public Accountants
Aicpa Professional Standards: Ethics, Bylaws, Quality Control, As Of July 1, 1977, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Testimony Before The House Ways And Means Committee, Subcommittee On Miscellaneous Revenue Measures, Hearings On H. R. 7320, July 15, 1977, William C. Penick, American Institute Of Certified Public Accountants. Federal Tax Division
Testimony Before The House Ways And Means Committee, Subcommittee On Miscellaneous Revenue Measures, Hearings On H. R. 7320, July 15, 1977, William C. Penick, American Institute Of Certified Public Accountants. Federal Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Guide For Audits Of Head Start Program Grants, United States. Department Of Health, Education, And Welfare. Audit Agency
Guide For Audits Of Head Start Program Grants, United States. Department Of Health, Education, And Welfare. Audit Agency
Federal Publications
No abstract provided.
Aicpa Annual Report 1976-77, American Institute Of Certified Public Accountants
Aicpa Annual Report 1976-77, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1977, Beth Woolf, Beatrice Sanders
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1977, Beth Woolf, Beatrice Sanders
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of July 31, 1977, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of July 31, 1977, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Arizona Biltmore Hotel, Phoenix, Arizona, May 9-11, 1977, American Institute Of Certified Public Accountants. Council
Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Arizona Biltmore Hotel, Phoenix, Arizona, May 9-11, 1977, American Institute Of Certified Public Accountants. Council
AICPA Annual Reports
No abstract provided.
Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Exposure Drafts, Comment Letters, and Statements of Position
Savings and loan associations are corporations chartered either by the state in which they operate or the Federal Home Loan Bank Board (FHLBB). All associations chartered by the FHLBB are known as "federal" associations and have the word "Federal" in their corporate names. The majority of the savings and loan associations are mutual institutions; they are owned by the savers who, together with the borrowers, are members entitled to vote at annual meetings. Most states provide for the organization of mutual associations. In addition, several states provide for capital stock associations that are authorized by state charter to issue and …
Aicpa Technical Practice Aids As Of July 1, 1977, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of July 1, 1977, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Evaluation Conference -- Cost Accounting Standards; Evaluation Conference -- Transcript Of Proceedings, January 12-13, 1977, Cost Accounting Standards Board
Evaluation Conference -- Cost Accounting Standards; Evaluation Conference -- Transcript Of Proceedings, January 12-13, 1977, Cost Accounting Standards Board
Individual and Corporate Publications
No abstract provided.
Accounting Firms And Practitioners 1977, American Institute Of Certified Public Accountants (Aicpa)
Accounting Firms And Practitioners 1977, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Testimony Of Manuel F. Cohen, Chairman, Commission On Auditors' Responsibilities, Before The Subcommittee On Reports, Accounting And Management Of The Committee On Governmental Affairs, United States Senate, 95th Congress 1st Session, June 9, 1977, Manuel F. Cohen
Association Sections, Divisions, Boards, Teams
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.