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Articles 10801 - 10830 of 16682

Full-Text Articles in Accounting

Report Of Tentative Conclusions: Letters Of Comment, Commission On Auditors' Responsibilities; Cohen Commission Jan 1977

Report Of Tentative Conclusions: Letters Of Comment, Commission On Auditors' Responsibilities; Cohen Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comments For The Department Of Labor Regarding Reporting And Disclosure Under The Employee Retirement Income Security Act Of 1974, American Institute Of Certified Public Accountants. Task Force On Pension Plans Jan 1977

Comments For The Department Of Labor Regarding Reporting And Disclosure Under The Employee Retirement Income Security Act Of 1974, American Institute Of Certified Public Accountants. Task Force On Pension Plans

Association Sections, Divisions, Boards, Teams

No abstract provided.


Response By The American Institute Of Certified Public Accountants To The Study By The Subcommittee On Reports, Accounting And Management, U.S. Senate Committee Of Governmental Affairs, Entitled "The Accounting Establishment", April 1977;Institute Responds, American Institute Of Certified Public Accountants Jan 1977

Response By The American Institute Of Certified Public Accountants To The Study By The Subcommittee On Reports, Accounting And Management, U.S. Senate Committee Of Governmental Affairs, Entitled "The Accounting Establishment", April 1977;Institute Responds, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Effect Of Litigation On Independent Auditors : A Research Study, Henry R. Jaenicke, ;Commission On Auditors' Responsibilities;Cohen Commission, Commission On Auditors' Responsibilities, Cohen Commission Jan 1977

Effect Of Litigation On Independent Auditors : A Research Study, Henry R. Jaenicke, ;Commission On Auditors' Responsibilities;Cohen Commission, Commission On Auditors' Responsibilities, Cohen Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Testimony Of The American Institute Of Certified Public Accountants Before The Subcommittee On Reports, Accounting And Management Of The Committee On Governmental Affairs, United States Senate, April 19, 1977, Michael N. Chetkovich, American Institute Of Certified Public Accountants Jan 1977

Testimony Of The American Institute Of Certified Public Accountants Before The Subcommittee On Reports, Accounting And Management Of The Committee On Governmental Affairs, United States Senate, April 19, 1977, Michael N. Chetkovich, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Commission On Auditors' Responsibilities: Report Of Tentative Conclusions, Commission On Auditors' Responsibilities, Manuel F. Cohen Jan 1977

Commission On Auditors' Responsibilities: Report Of Tentative Conclusions, Commission On Auditors' Responsibilities, Manuel F. Cohen

Association Sections, Divisions, Boards, Teams

No abstract provided.


University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Management Advisory Services University Education Task Force Jan 1977

University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Management Advisory Services University Education Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.


Cpa Client Bulletin, November 1976, American Institute Of Certified Public Accountants (Aicpa) Nov 1976

Cpa Client Bulletin, November 1976, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Toastmasters Can Help You Get Ready, Charles G. Steele, Frank Bozo Jan 1976

Toastmasters Can Help You Get Ready, Charles G. Steele, Frank Bozo

Haskins and Sells Publications

No abstract provided.


Successful Candidates In The Cpa Examination, November 1975, Anonymous Jan 1976

Successful Candidates In The Cpa Examination, November 1975, Anonymous

Haskins and Sells Publications

No abstract provided.


Washington Report, Vol. 4 No. 48, January 26, 1976, American Institute Of Certified Public Accountants, Wade S. Williams Jan 1976

Washington Report, Vol. 4 No. 48, January 26, 1976, American Institute Of Certified Public Accountants, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 5 No.1, March 1, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.1, March 1, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 5 No.40, November 29, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.40, November 29, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 5 No.9, April 26, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.9, April 26, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 5 No.44, December 27, 1976, American Institute Of Certified Public Accountants., Wade S. Williams Jan 1976

Washington Report, Vol. 5 No.44, December 27, 1976, American Institute Of Certified Public Accountants., Wade S. Williams

Newsletters

No abstract provided.


Guidelines For Development And Implementation Of Computer-Based Application Systems; Management Advisory Services Guideline Series, No. 4, American Institute Of Certified Public Accountants Jan 1976

Guidelines For Development And Implementation Of Computer-Based Application Systems; Management Advisory Services Guideline Series, No. 4, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Statement On Auditing Standards, 012, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1976

Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Statement On Auditing Standards, 012, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement provides guidance on the procedures an independent auditor should consider for identifying litigation, claims, and assessments and for satisfying himself as to the financial accounting and reporting for such matters when he is performing an examination in accordance with generally accepted auditing standards.


Special Reports; Statement On Auditing Standards, 014, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1976

Special Reports; Statement On Auditing Standards, 014, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

1. This Statement applies to auditors' reports issued in connection with a. Financial statements that are prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs 2-8). b. Specified elements, accounts, or items of a financial statement (paragraphs 9-17). c. Compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements (paragraphs 18-19). d. Financial information presented in prescribed forms or schedules that require a prescribed form of auditor's report (paragraphs 20-21). Reports that meet the foregoing criteria are special reports or special purpose reports.


Remembering Arthur B. Foye, Michael N. Chetkovich, Howard A. Rusk, John W. Queenan, Luis Nieto, Roy Stevens Jan 1976

Remembering Arthur B. Foye, Michael N. Chetkovich, Howard A. Rusk, John W. Queenan, Luis Nieto, Roy Stevens

Haskins and Sells Publications

No abstract provided.


Falcon Forecast: A Better Way To Serve Clients, Anonymous Jan 1976

Falcon Forecast: A Better Way To Serve Clients, Anonymous

Haskins and Sells Publications

No abstract provided.


Client Profile: Hughes Tool Company, Anonymous, Marc St. Gil Jan 1976

Client Profile: Hughes Tool Company, Anonymous, Marc St. Gil

Haskins and Sells Publications

No abstract provided.


Your Insurance Program, Carlton Smith Jan 1976

Your Insurance Program, Carlton Smith

Haskins and Sells Publications

No abstract provided.


New Garden State: A Study Of The Newark Office And Its Practice, Anonymous, Roy Stevens Jan 1976

New Garden State: A Study Of The Newark Office And Its Practice, Anonymous, Roy Stevens

Haskins and Sells Publications

No abstract provided.


Speaking And Writing, Anonymous Jan 1976

Speaking And Writing, Anonymous

Haskins and Sells Publications

No abstract provided.


H&S Scene; Shower For Nancy, Anonymous, Arnold Zann Jan 1976

H&S Scene; Shower For Nancy, Anonymous, Arnold Zann

Haskins and Sells Publications

No abstract provided.


Pacific Gas And Electric Company: A Report On A West Coast Client, Anonymous, Charles Moore Jan 1976

Pacific Gas And Electric Company: A Report On A West Coast Client, Anonymous, Charles Moore

Haskins and Sells Publications

No abstract provided.


Discussant's Response To An Examination Of The Status Of Probability Sampling In The Courts, Kenneth P. Johnson Jan 1976

Discussant's Response To An Examination Of The Status Of Probability Sampling In The Courts, Kenneth P. Johnson

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Direct Costing Vs. Absorption Costing: A Historical Review, Gyan Chandra, Jacob Bernard Paperman Jan 1976

Direct Costing Vs. Absorption Costing: A Historical Review, Gyan Chandra, Jacob Bernard Paperman

Accounting Historians Journal

Various accounting practices, based on the same accounting concepts and principles, have been developed to satisfy the multiple and changing needs of the users of accounting reports. Direct and absorption costing are two such accounting practices. Controversy continues to exist as to which of these two costing methods is better for decision making purposes and for reporting to the users of accounting information. The objective of this paper is to dwell upon the historical nature of the controversy and build a case for a method of costing that rests on economic logic and realities of the market place.


In All My Years -- Classification Of Accounting Services, Ralph Stanley Johns Jan 1976

In All My Years -- Classification Of Accounting Services, Ralph Stanley Johns

Accounting Historians Journal

The idea of a classification of accounting services originated with John R. Wildman who was the senior technical partner for the firm of Haskins & Sells during the 1920's and under whose direction the writer was employed fifty years ago. Haskins & Sells has continued the use of classification of accountancy services, originally adopted in 1925, to this date modified as required by the enactment of the Federal Securities Acts.


Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni Jan 1976

Tribute To Federigo Melis, S. Paul Garner, Giovanni Padroni

Accounting Historians Journal

The many scholarly works of the late Professor Federigo Melis are perhaps not as well known in the English speaking world as on the Continent. This special tribute, reflecting the combined skills of three outstanding accounting historians, Dean Emeritus S. Paul Garner, The University of Alabama, Professor Giovanni Padroni, University of Pisa, and Professor Alvaro Martinelli, Appalachian State University, affords students of accounting history an opportunity to become acquainted with the accomplishments of a profound talent. We express our appreciation to the contributors and trust our members will find this feature useful.