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Full-Text Articles in Accounting

Education For Expanding Computer Curriculums : A Symposium, Daniel L. Sweeney, American Institute Of Certified Public Accountants (Aicpa), American Accounting Association Jan 1976

Education For Expanding Computer Curriculums : A Symposium, Daniel L. Sweeney, American Institute Of Certified Public Accountants (Aicpa), American Accounting Association

Association Sections, Divisions, Boards, Teams

No abstract provided.


Discussion Draft: Board On Standards For Programs And Schools Of Professional Accounting, American Institute Of Certified Public Accountant. Board On Standards For Programs And Schools Of Professional Accounting Jan 1976

Discussion Draft: Board On Standards For Programs And Schools Of Professional Accounting, American Institute Of Certified Public Accountant. Board On Standards For Programs And Schools Of Professional Accounting

Association Sections, Divisions, Boards, Teams

No abstract provided.


An Analysis Of The Impact Of Property Tax Credit/Rebate Programs On State Revenues And Tax Equity, Robert Barry Rogow Jan 1976

An Analysis Of The Impact Of Property Tax Credit/Rebate Programs On State Revenues And Tax Equity, Robert Barry Rogow

Graduate Theses and Dissertations

The primary aim of this study was to examine the impact of shifting tax burdens between income groups following the implementation of alternative real residential property tax credit/rebate programs. Specifically, the objectives of this study were:

1. To analyze the real residential property tax level and vertical equity between income groups before and after implementing alternative credit/rebate programs;

2. To determine the potential total revenues lost to the state after implementing a credit/rebate program;

3. To analyze the tax level and vertical equity of three state-levied taxes—the personal income, sales, and motor fuel tax— and the property tax before and …


Personal Management: Individual Retirement Account, Jean E. Krieger Oct 1975

Personal Management: Individual Retirement Account, Jean E. Krieger

Woman C.P.A.

No abstract provided.


Statement On The Regulation Of Tax Return Preparers, American Institute Of Certified Public Accountants. Federal Tax Division Jul 1975

Statement On The Regulation Of Tax Return Preparers, American Institute Of Certified Public Accountants. Federal Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Statement On Tax Reform, American Institute Of Certified Public Accountants. Federal Tax Division Jul 1975

Statement On Tax Reform, American Institute Of Certified Public Accountants. Federal Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Tax Forum: Highlights Of The Tax Reduction Act Of 1975, Mable W. Kitchen Jul 1975

Tax Forum: Highlights Of The Tax Reduction Act Of 1975, Mable W. Kitchen

Woman C.P.A.

No abstract provided.


When Your Tax Return Is Questioned [Pattern Speech], American Institute Of Certified Public Accountants (Aicpa) Jul 1975

When Your Tax Return Is Questioned [Pattern Speech], American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Forum: The Plight Of The Homeowners’ Associations, Mable W. Kitchen Apr 1975

Tax Forum: The Plight Of The Homeowners’ Associations, Mable W. Kitchen

Woman C.P.A.

No abstract provided.


Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 005, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1975

Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Statement On Auditing Standards, 005, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to explain the meaning of the phrase "present fairly... in conformity with generally accepted accounting principles" in the independent auditor's report.


Washington Report, Vol. 4 No. 14, June 2, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams Jan 1975

Washington Report, Vol. 4 No. 14, June 2, 1975, American Institute Of Certified Public Accountants. Federal Information, Wade S. Williams

Newsletters

No abstract provided.


Washington Report, Vol. 4 No. 42, December 15, 1975, American Institute Of Certified Public Accountants, Wade S. Williams Jan 1975

Washington Report, Vol. 4 No. 42, December 15, 1975, American Institute Of Certified Public Accountants, Wade S. Williams

Newsletters

No abstract provided.


What's Going On, (September, 1975), American Institute Of Certified Public Accountants Jan 1975

What's Going On, (September, 1975), American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson Jan 1975

Book Reviews [1975, Vol. 2, Nos.1-4], Hans Johnson

Accounting Historians Journal

Books reviewed are: Axel Grandell, Redovisningens utvecklingshistoria fran bildskrit tii dator, reviewed by Sandor Aszely; John B. Inglis, My Life and Times, reviewed by Richard A. Scott; Hanns-Martin W. Schoenfeld, Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe, reviewed by M. C. Wells; Thomas J. Burns, Editor, Accounting in Transition: Oral Histories of Recent U.S. Experience, reviewed by Paul Frishkoff; William Woodruff, America's lmpact on the World: A Study of the Role of the United States in the World Economy, 1750-1970, reviewed by Robert MacKenzie;Janet Pryce-Jones, (compiler) and R. H. Parker, (annotator), …


Cpa Letter, 1975, American Institute Of Certified Public Accountants Jan 1975

Cpa Letter, 1975, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Illustrations Of The Summary Of Operations And Related Management Discussion And Analysis : A Survey Of The Application Of Rules 14a-3 And 14c-3 Of The Securities Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 06, Hortense Goodman, Leonard Lorensen Jan 1975

Illustrations Of The Summary Of Operations And Related Management Discussion And Analysis : A Survey Of The Application Of Rules 14a-3 And 14c-3 Of The Securities Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 06, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.


Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1975

Using The Work Of A Specialist; Statement On Auditing Standards, 011, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or auditing. Examples of such specialists include actuaries, appraisers, attorneys, engineers, and geologists.


People In H&S: John M. Crawford, Anonymous Jan 1975

People In H&S: John M. Crawford, Anonymous

Haskins and Sells Publications

No abstract provided.


Training Director, Anonymous Jan 1975

Training Director, Anonymous

Haskins and Sells Publications

No abstract provided.


Office Profile: The Tri-Cities, Minneapolis, St Paul, Bloomington, Anonymous, Roy Stevens Jan 1975

Office Profile: The Tri-Cities, Minneapolis, St Paul, Bloomington, Anonymous, Roy Stevens

Haskins and Sells Publications

No abstract provided.


Speaking And Writing, Anonymous Jan 1975

Speaking And Writing, Anonymous

Haskins and Sells Publications

No abstract provided.


Small Business Services, Anonymous, Rod Hanna Jan 1975

Small Business Services, Anonymous, Rod Hanna

Haskins and Sells Publications

No abstract provided.


Detroit: Welcome Aboard Senior Accountants!, Anonymous, Roy Stevens Jan 1975

Detroit: Welcome Aboard Senior Accountants!, Anonymous, Roy Stevens

Haskins and Sells Publications

No abstract provided.


Office Profile: Houston, Anonymous, Roy Stevens, Frank Bozo Jan 1975

Office Profile: Houston, Anonymous, Roy Stevens, Frank Bozo

Haskins and Sells Publications

No abstract provided.


H&S Scene, Anonymous Jan 1975

H&S Scene, Anonymous

Haskins and Sells Publications

No abstract provided.


Eo Research Department -- Ready To Supply The Answers, Anonymous Jan 1975

Eo Research Department -- Ready To Supply The Answers, Anonymous

Haskins and Sells Publications

No abstract provided.


Office Profile -- Rochester, Walter M. Bone, Roy Stevens Jan 1975

Office Profile -- Rochester, Walter M. Bone, Roy Stevens

Haskins and Sells Publications

No abstract provided.


In Case Of Accident, Nancy Q. Keefe Jan 1975

In Case Of Accident, Nancy Q. Keefe

Haskins and Sells Publications

No abstract provided.


Speaking And Writing, Anonymous Jan 1975

Speaking And Writing, Anonymous

Haskins and Sells Publications

No abstract provided.


Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin Jan 1975

Accounting For Foreign Currency Translation: Current Problems In Historical Perspective, Konrad W. Kubin

Accounting Historians Journal

The historical review of the evolution of accounting principles for foreign currency translation reveals that current practice is based on principles which have been developed during periods characterized by (1) wars and political instability, (2) major upheavals of the international monetary system, (3) run-away inflation with significant differences in the inflation rates of various countries, (4) relatively minor international operations in comparison with today's multitude of significant multinational business linkages, and (5) a perception of international operations as being "foreign"-in the original sense of that word-to U. S. companies.