Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons™

Open Access. Powered by Scholars. Published by Universities.®

Taxation

Institution
Keyword
Publication Year
Publication
Publication Type
File Type

Articles 11401 - 11430 of 16682

Full-Text Articles in Accounting

What's Next At The Point Of Sale?, William D. Power, David R. Huisjen Jan 1974

What's Next At The Point Of Sale?, William D. Power, David R. Huisjen

Touche Ross Publications

Illustrations not included in Web version


Quality Control Considerations For A Firm Of Independent Auditors; Statement On Auditing Standards, 004, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1974

Quality Control Considerations For A Firm Of Independent Auditors; Statement On Auditing Standards, 004, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Rule 202 of the Rules of Conduct of the Code of Professional Ethics of the American Institute of Certified Public Accountants requires members, when they are associated with financial statements, to comply with the applicable generally accepted auditing standards. Those standards have to do primarily with the characteristics and conduct of individual auditors. A need has arisen to identify policies and procedures of a firm of independent auditors (referred to hereinafter as "a firm" or "the firm") that may affect the quality of work in its audit engagements. This Statement sets forth certain considerations in establishing policies and procedures that …


Committee Handbook, 1974-1976: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants Jan 1974

Committee Handbook, 1974-1976: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Profession Integrates: Report -- December 1974, American Institute Of Certified Public Accountants. Committee On Minority Recruitment And Equal Opportunity Jan 1974

Profession Integrates: Report -- December 1974, American Institute Of Certified Public Accountants. Committee On Minority Recruitment And Equal Opportunity

AICPA Committees

No abstract provided.


Audit Report Criteria: An Empirical Examination; Technical Research Report 3;, Stephen E. Loeb, James P. Bedingfield Jan 1974

Audit Report Criteria: An Empirical Examination; Technical Research Report 3;, Stephen E. Loeb, James P. Bedingfield

Guides, Handbooks and Manuals

No abstract provided.


Discussion Draft : Report Of The Committee On Scope And Structure, American Institute Of Certified Public Accountants. Committee On Scope And Structure Jan 1974

Discussion Draft : Report Of The Committee On Scope And Structure, American Institute Of Certified Public Accountants. Committee On Scope And Structure

AICPA Committees

No abstract provided.


Going Public?, American Institute Of Certified Public Accountants. Special Committee To Study Displacement Of Cpa Firms Jan 1974

Going Public?, American Institute Of Certified Public Accountants. Special Committee To Study Displacement Of Cpa Firms

Guides, Handbooks and Manuals

No abstract provided.


You And The Profession : Some Ways Cpas Are Serving Community Interests, American Institute Of Certified Public Accountants (Aicpa) Jan 1974

You And The Profession : Some Ways Cpas Are Serving Community Interests, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting Education: A Statistical Survey, 1972-73, Doyle Z. Williams Jan 1974

Accounting Education: A Statistical Survey, 1972-73, Doyle Z. Williams

Guides, Handbooks and Manuals

No abstract provided.


Lawyers' Letters, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1974

Lawyers' Letters, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Schools Of Accountancy : A Look At The Issues : Papers, Panelists' Comments, And Discussion, Allen H. Bizzell, Kermit D. Larson, University Of Texas At Austin. Department Of Accounting Jan 1974

Schools Of Accountancy : A Look At The Issues : Papers, Panelists' Comments, And Discussion, Allen H. Bizzell, Kermit D. Larson, University Of Texas At Austin. Department Of Accounting

Guides, Handbooks and Manuals

No abstract provided.


Public Accounting Is Consulting, Wallace E. Olson Jan 1974

Public Accounting Is Consulting, Wallace E. Olson

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Management; Tax Study 4, William L. Raby Jan 1974

Tax Practice Management; Tax Study 4, William L. Raby

Guides, Handbooks and Manuals

No abstract provided.


Working With The Revenue Code 1974, Mario P. Borini Jan 1974

Working With The Revenue Code 1974, Mario P. Borini

Guides, Handbooks and Manuals

No abstract provided.


Accounting For Foreign Currency Translation, May 17, 1974 : Responses To Issues Raised In Fasb Discussion Memorandum, Feb. 21, 1974 (Fasb File Reference 1005); Statement Of Position 74-05;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Accounting For Foreign Currency Translation, May 17, 1974 : Responses To Issues Raised In Fasb Discussion Memorandum, Feb. 21, 1974 (Fasb File Reference 1005); Statement Of Position 74-05;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Statement Of Position On Savings And Loan Subordinated Debt, January 24, 1974;Savings And Loan Subordinated Debt, January 24, 1974 ; Statement Of Position 74-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Statement Of Position On Savings And Loan Subordinated Debt, January 24, 1974;Savings And Loan Subordinated Debt, January 24, 1974 ; Statement Of Position 74-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Statement Of Position On Financial Reporting For Segments Of A Business Enterprise, July 16, 1974;Financial Reporting For Segments Of A Business Enterprise, July 16, 1974; Statement Of Position 74-07; Statement Of Position 74-07, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body Jan 1974

Statement Of Position On Financial Reporting For Segments Of A Business Enterprise, July 16, 1974;Financial Reporting For Segments Of A Business Enterprise, July 16, 1974; Statement Of Position 74-07; Statement Of Position 74-07, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Bylaws As Amended February 1, 1974;Implementing Resolutions Of Council [1974];Objectives Of The Institute [1974];Description Of The Professional Practice Of Certified Public Accountants [1974], American Institute Of Certified Public Accountants Jan 1974

Bylaws As Amended February 1, 1974;Implementing Resolutions Of Council [1974];Objectives Of The Institute [1974];Description Of The Professional Practice Of Certified Public Accountants [1974], American Institute Of Certified Public Accountants

AICPA Professional Standards

This booklet contains the Bylaws of the American Institute of Certified Public Accountants as amended February 1, 1974 and Implementing Resolutions of Council, Objectives of the Institute, and a Descripton of the Professional Practice of Certified Public Accountants.


Audits Of Fire And Casualty Insurance Companies: Revision Of Form Of Auditor's Report; Statement Of Position 1974 July;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1974

Audits Of Fire And Casualty Insurance Companies: Revision Of Form Of Auditor's Report; Statement Of Position 1974 July;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Financial Accounting And Reporting By Face-Amount Certificate Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies With Respect To Face-Amount Certificate Companies. December 10, 1974; Statement Of Position 74-11;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Financial Accounting And Reporting By Face-Amount Certificate Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies With Respect To Face-Amount Certificate Companies. December 10, 1974; Statement Of Position 74-11;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Standards For Systems For The Preparation Of Financial Forecasts; Exposure Draft (American Institute Of Certified Public Accountants), 1974, March 28, American Institute Of Certified Public Accountants. Mas Development And Liaison Subcommittee. Forecasting Task Force Jan 1974

Standards For Systems For The Preparation Of Financial Forecasts; Exposure Draft (American Institute Of Certified Public Accountants), 1974, March 28, American Institute Of Certified Public Accountants. Mas Development And Liaison Subcommittee. Forecasting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The Executive Committee of the Management Advisory Services Division created a task force in 1973 to develop standards for the preparation of financial forecasts. This report represents the results of a study made by the members of that task force. The purpose of this report is to delineate standards which would provide guidance to the preparers of financial forecasts and to the developers of forecasting systems and give increased confidence to the public and the users of forecasts where the standards have been followed. The preparation of a financial forecast is the responsibility of the management of an entity. Management …


Accounting For Leases; Responses To Issues Raised In Fasb Discussion Memorandum, July 2, 1974 (Fasb File Reference 1002); Statement Of Position 74-10;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Accounting For Leases; Responses To Issues Raised In Fasb Discussion Memorandum, July 2, 1974 (Fasb File Reference 1002); Statement Of Position 74-10;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Future Losses : Responses To Issues Raised In Fasb Discussion Memorandum, March 13, 1974 (Fasb File Reference 1006), April 25, 1974); Statement Of Position 74-04;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Accounting For Future Losses : Responses To Issues Raised In Fasb Discussion Memorandum, March 13, 1974 (Fasb File Reference 1006), April 25, 1974); Statement Of Position 74-04;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Code Of Professional Ethics, Effective March 1, 1973; March 1974 Edition;Concepts Of Professional Ethics [1974];Rules Of Professional Ethics [1974];Interpretations Of Rules Of Conduct [1974], American Institute Of Certified Public Accountants Jan 1974

Code Of Professional Ethics, Effective March 1, 1973; March 1974 Edition;Concepts Of Professional Ethics [1974];Rules Of Professional Ethics [1974];Interpretations Of Rules Of Conduct [1974], American Institute Of Certified Public Accountants

AICPA Professional Standards

This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the division of professional ethics. 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 by the division of professional …


Audits Of State And Local Governmental Units (1974); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing Jan 1974

Audits Of State And Local Governmental Units (1974); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.