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Articles 11191 - 11220 of 16682

Full-Text Articles in Accounting

Accounting For Depreciable Assets; Accounting Research Monograph 1, Charles William Lamden, Dale L. Gerboth, Thomas Walter Mcrae Jan 1975

Accounting For Depreciable Assets; Accounting Research Monograph 1, Charles William Lamden, Dale L. Gerboth, Thomas Walter Mcrae

Guides, Handbooks and Manuals

No abstract provided.


Behavior Of Major Statistical Estimators In Sampling Accounting Populations : An Empirical Study; Auditing Research Monograph, 2, John Neter, James K. Loebbecke Jan 1975

Behavior Of Major Statistical Estimators In Sampling Accounting Populations : An Empirical Study; Auditing Research Monograph, 2, John Neter, James K. Loebbecke

Guides, Handbooks and Manuals

No abstract provided.


Accounting Practices In The Broadcasting Industry : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-5;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1975

Accounting Practices In The Broadcasting Industry : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-5;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting Practices Of Real Estate Investment Trusts : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1975

Accounting Practices Of Real Estate Investment Trusts : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Statement Of Position On Revenue Recognition When Right Of Return Exists;Revenue Recognition When Right Of Return Exists; Statement Of Position 75-1; Statement Of Position 75-1, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body Jan 1975

Statement Of Position On Revenue Recognition When Right Of Return Exists;Revenue Recognition When Right Of Return Exists; Statement Of Position 75-1; Statement Of Position 75-1, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Presentation And Disclosure Of Financial Forecasts; Statement Of Position 75-4;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1975

Presentation And Disclosure Of Financial Forecasts; Statement Of Position 75-4;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards : Related Party Transactions;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1975, March 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1975

Proposed Statement On Auditing Standards : Related Party Transactions;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1975, March 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides guidance on procedures that should be considered to attempt to determine the existence of related parties and to examine identified related party transactions. It also provides guidance on considerations that might affect the auditor's evaluation of the adequacy of disclosure of related party transactions.


Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing Jan 1975

Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Questions Concerning Profit Recognition On Sales Of Real Estate : Proposal To To Financial Accounting Standards Board To Clarify Aicpa Industry Accounting Guide On Accounting For Profit Recognition On Sales Of Real Estate; Statement Of Position 75-6;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1975

Questions Concerning Profit Recognition On Sales Of Real Estate : Proposal To To Financial Accounting Standards Board To Clarify Aicpa Industry Accounting Guide On Accounting For Profit Recognition On Sales Of Real Estate; Statement Of Position 75-6;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards : Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments;Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1975, Oct. 24, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1975

Proposed Statement On Auditing Standards : Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments;Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1975, Oct. 24, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

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


Audits Of Savings And Loan Associations (1975); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Accounting And Auditing Jan 1975

Audits Of Savings And Loan Associations (1975); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Colleges And Universities (1975); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On College And University Accounting And Auditing Jan 1975

Audits Of Colleges And Universities (1975); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On College And University Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of September 1, 1975, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1975

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of September 1, 1975, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Value-Added Tax; Statement Of Tax Policy 2, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1975

Value-Added Tax; Statement Of Tax Policy 2, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Code Of Professional Ethics, Effective March 1, 1973; March 1975 Edition;Concepts Of Professional Ethics [1975];Rules Of Conduct [1975];Interpretations Of Rules Of Conduct [1975], American Institute Of Certified Public Accountants Jan 1975

Code Of Professional Ethics, Effective March 1, 1973; March 1975 Edition;Concepts Of Professional Ethics [1975];Rules Of Conduct [1975];Interpretations Of Rules Of Conduct [1975], American Institute Of Certified Public Accountants

AICPA Professional Standards

This document consists of three parts. The first part, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted, after exposure to state societies and state …


Aicpa Professional Standards: Statements Of Management Advisory Services As Of September 1, 1975, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1975

Aicpa Professional Standards: Statements Of Management Advisory Services As Of September 1, 1975, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Audits Of Government Contractors (1975); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies Jan 1975

Audits Of Government Contractors (1975); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office Jan 1975

Using Auditing To Improve Efficiency & Economy: A Case Study Of An Efficiency And Economy Audit Of A Local Government Activity, United States. General Accounting Office

Federal Publications

No abstract provided.


Accounting For Treasury Stock At Cost, Instructions For Transactions With Affiliates And Charges To Be Just And Reasonable (49 C.F. R. 1201-1210) No. 36057, United States. Interstate Commerce Commission Jan 1975

Accounting For Treasury Stock At Cost, Instructions For Transactions With Affiliates And Charges To Be Just And Reasonable (49 C.F. R. 1201-1210) No. 36057, United States. Interstate Commerce Commission

Federal Publications

We find that parts 1201 through 1210 of Chapter X of Title 49 of the Code of Federal Regulations should be amended as detailed in the appended statement of changes; and that such rules are reasonable and necessary to the effective enforcement of the provisions of part I, II, III and IV of the Interstate Commerce Act, as amended; that such rules are otherwise lawful and, to the extent so found in this report, consistent with the public interest and the national transportation policy; and that this decision is not a major Federal action significantly affecting the quality of the …


Aicpa Annual Report 1974-75, American Institute Of Certified Public Accountants Jan 1975

Aicpa Annual Report 1974-75, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1975, Daniel Lincolm Sweeney Jan 1975

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1975, Daniel Lincolm Sweeney

AICPA Annual Reports

No abstract provided.


Tabulation Of Cpas As Of July 31, 1975, American Institute Of Certified Public Accountants (Aicpa) Jan 1975

Tabulation Of Cpas As Of July 31, 1975, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Information For Cpa Candidates (1975), American Institute Of Certified Public Accountants. Board Of Examiners Jan 1975

Information For Cpa Candidates (1975), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Working With The Revenue Code - 1975, Dominic Tarantino Jan 1975

Working With The Revenue Code - 1975, Dominic Tarantino

Guides, Handbooks and Manuals

No abstract provided.


Auditing Standards Established By The Gao--Their Meaning And Significance For Cpas: A Report, American Institute Of Certified Public Accountants. Committee On Relations With The General Accounting Office Jan 1975

Auditing Standards Established By The Gao--Their Meaning And Significance For Cpas: A Report, American Institute Of Certified Public Accountants. Committee On Relations With The General Accounting Office

Guides, Handbooks and Manuals

No abstract provided.


Auditing Standards Division: Responsibilities, Authority & Structure & Projects..., American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1975

Auditing Standards Division: Responsibilities, Authority & Structure & Projects..., American Institute Of Certified Public Accountants. Auditing Standards Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report Of The Special Committee On Equity Funding : The Adequacy Of Auditing Standards And Procedures Currently Applied In The Examination Of Financial Statements, American Institute Of Certified Public Accountants. Special Committee On Equity Funding Jan 1975

Report Of The Special Committee On Equity Funding : The Adequacy Of Auditing Standards And Procedures Currently Applied In The Examination Of Financial Statements, American Institute Of Certified Public Accountants. Special Committee On Equity Funding

Association Sections, Divisions, Boards, Teams

No abstract provided.


Statement Of Issues : Scope And Organization Of The Study Of Auditors' Responsibilities, Commission On Auditors' Responsibilities;Cohen Commission Jan 1975

Statement Of Issues : Scope And Organization Of The Study Of Auditors' Responsibilities, Commission On Auditors' Responsibilities;Cohen Commission

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 Jan 1975

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.


Statement On Regulation Of Tax Return Perpararers, American Institute Of Certified Public Accountants. Federal Tax Division Jan 1975

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

Association Sections, Divisions, Boards, Teams

No abstract provided.