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Articles 11701 - 11730 of 16682
Full-Text Articles in Accounting
Long-Term Investments (Supersedes Statement On Auditing Procedure No. 34); Statement On Auditing Procedure, No. 51, American Institute Of Accountants. Committee On Auditing Procedure
Long-Term Investments (Supersedes Statement On Auditing Procedure No. 34); Statement On Auditing Procedure, No. 51, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Reports On Internal Control Based On Criteria Established By Governmental Agencies; Statement On Auditing Procedure, No. 52, American Institute Of Accountants. Committee On Auditing Procedure
Reports On Internal Control Based On Criteria Established By Governmental Agencies; Statement On Auditing Procedure, No. 52, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Reporting On Consistency And Accounting Changes (Supersedes Chapter 8 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 53, American Institute Of Accountants. Committee On Auditing Procedure
Reporting On Consistency And Accounting Changes (Supersedes Chapter 8 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 53, American Institute Of Accountants. Committee On Auditing Procedure
American Institute of Accountants
committee members are: article
Probate Another Farm Cost, J Ripley
Probate Another Farm Cost, J Ripley
Journal of the Department of Agriculture, Western Australia, Series 4
Death duties are too big a cost to be ignored on most farms, because most farms have substantial assets in land, stock, buildings and machinery. The saying "a wise man does not lay up treasures, the more he gives to others the more he keeps for his own" seems true of the types of estate planning outlined in the following article.
Pro Rata Stock Distributions To Shareholders, United States. Securities And Exchange Commission
Pro Rata Stock Distributions To Shareholders, United States. Securities And Exchange Commission
Federal Publications
Several instances have come to the attention of the Commission in which registrants have made pro rata stock distributions which were misleading. These situations arise particularly when a registrant makes distributions at a time when its retained earnings or its current earnings are substantially less than the fair value of the shares distributed. Under present generally accepted accounting rules, if the ratio of distribution is less than 25 percent of shares of the same class outstanding, the fair value of the shares issued must be transferred from retained earnings to other capital accounts. Failure to make this transfer in connection …
Touche Ross In Brazil, Anonymous
Touche Ross In Brazil, Anonymous
Touche Ross Publications
Illustration not included in Web version
Health Care Delivery: The Hmo Alternative, Thomas B. Johnson
Health Care Delivery: The Hmo Alternative, Thomas B. Johnson
Touche Ross Publications
No abstract provided.
Operations Management: The Key To Cost Containment, Kenneth G. Myers
Operations Management: The Key To Cost Containment, Kenneth G. Myers
Touche Ross Publications
No abstract provided.
Financing Hospital Expansion, Robert C. Mccormack, J. Thomas Presby
Financing Hospital Expansion, Robert C. Mccormack, J. Thomas Presby
Touche Ross Publications
No abstract provided.
Mexico, Touche Ross International
Computer Controls And Audit, Management Summary Edition, Touche Ross & Co.
Computer Controls And Audit, Management Summary Edition, Touche Ross & Co.
Touche Ross Publications
Originally published by: Touche Ross & Co.;
Interpretations Of Apb Opinions 16 And 17: Business Combinations And Intangible Assets, Touche Ross & Co.
Interpretations Of Apb Opinions 16 And 17: Business Combinations And Intangible Assets, Touche Ross & Co.
Touche Ross Publications
Originally published by: Touche Ross & Co.;
Clients In Community Services, Anonymous
Clients In Community Services, Anonymous
Touche Ross Publications
No abstract provided.
Hospital Trustee: An Insider's Look, Evelyn M. Schneider, Saul Steinberg, Alan Sagner, Frank Lautenberg
Hospital Trustee: An Insider's Look, Evelyn M. Schneider, Saul Steinberg, Alan Sagner, Frank Lautenberg
Touche Ross Publications
No abstract provided.
Accounting For Income Taxes : Investments In Common Stock Accounted For By The Equity Method (Other Than Subsidiaries And Corporate Joint Ventures); Opinions Of The Accounting Principles Board 24; Apb Opinion 24, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For Income Taxes : Investments In Common Stock Accounted For By The Equity Method (Other Than Subsidiaries And Corporate Joint Ventures); Opinions Of The Accounting Principles Board 24; Apb Opinion 24, American Institute Of Certified Public Accountants. Accounting Principles Board
AICPA Committees
No abstract provided.
Accounting For Income Taxes : Special Areas; Opinions Of The Accounting Principles Board 23; Apb Opinion 23, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For Income Taxes : Special Areas; Opinions Of The Accounting Principles Board 23; Apb Opinion 23, American Institute Of Certified Public Accountants. Accounting Principles Board
AICPA Committees
No abstract provided.
Accounting For Lease Transactions By Manufacturer Or Dealer Lessors; Opinions Of The Accounting Principles Board 27; Apb Opinion 27, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For Lease Transactions By Manufacturer Or Dealer Lessors; Opinions Of The Accounting Principles Board 27; Apb Opinion 27, American Institute Of Certified Public Accountants. Accounting Principles Board
AICPA Committees
No abstract provided.
Accounting For Stock Issued To Employees; Opinions Of The Accounting Principles Board 25; Apb Opinion 25, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For Stock Issued To Employees; Opinions Of The Accounting Principles Board 25; Apb Opinion 25, American Institute Of Certified Public Accountants. Accounting Principles Board
AICPA Committees
No abstract provided.
Committee Handbook, 1972-73: Officers And Council, Committees And Boards, Committee Structure, Cpa Gold Medal Awards, Institute Presidents, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants
Committee Handbook, 1972-73: Officers And Council, Committees And Boards, Committee Structure, Cpa Gold Medal Awards, Institute Presidents, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Reporting Foreign Operations Of U. S. Companies In U. S. Dollars; Accounting Research Study No. 12, Leonard Lorensen
Reporting Foreign Operations Of U. S. Companies In U. S. Dollars; Accounting Research Study No. 12, Leonard Lorensen
Guides, Handbooks and Manuals
No abstract provided.
Suggested Guidelines For The Structure And Content Of Audit Guides Prepared By Federal Agencies For Use By Cpas: A Report, American Institute Of Certified Public Accountants. Committee On Auditing For Federal Agencies
Suggested Guidelines For The Structure And Content Of Audit Guides Prepared By Federal Agencies For Use By Cpas: A Report, American Institute Of Certified Public Accountants. Committee On Auditing For Federal Agencies
AICPA Committees
No abstract provided.
Standing Audit Committees Composed Of Outside Directors, United States. Securities And Exchange Commission
Standing Audit Committees Composed Of Outside Directors, United States. Securities And Exchange Commission
Federal Publications
As far back as 1917 it was urged that auditors in the United States should be appointed or selected by the stockholders in accordance with the practice in Great Britain and in Canada, and that state laws or company by-laws should contain a provision for an independent report on the affairs of the company by an auditor appointed by the stockholders.
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Commission today adopted a general revision of Article 9 of Regulation S-X pertaining to the form and content of financial statements of bank holding companies and banks. The revision was issued for public comment on August 20, 1971 as part of a general revision of Regulation S-X but, because a number of unexpected problems arose, its adoption was deferred when other portions of the proposed revision were adopted on June 23, 1972.
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
Federal Publications
On April 6, 1912, the Commission instituted an injunctive action in the United States District Court for the Northeastern District of Ohio alleging, among other things, that Barry L. Kessler, an accountant, violated antifraud provisions of the Securities Exchange Act of 1934 by recommending to his clients and others the purchase of orange grove investment contracts of American Agronomics Corporation ("Agronomics") without disclosing that he was paid a substantial fee for each sale consummated. Without admitting or denying the allegations in the Commission's complaint, Kessler consented to entry of a permanent injunction in that action enjoining him from fraudulent conduct …
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Federal Publications
No abstract provided.
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
Proposals to amend Articles 1, 2, 3, 4, 5, 9, 11 and Rules 12-01 to 12-16 (exclusive of 12-06A), and to omit Rules 12-17 and 12-32 of Regulation S-X were issued for public comment on August 20, 1971 in Securities Act Release No. 5177 (Securities Exchange Act Release No. 9264, Public Utility Holding Company Act Release No. 17215 and Investment Company Act Release No. 6645).
Unofficial Answers To The Uniform Certified Public Accountants Examination, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Unofficial Answers To The Uniform Certified Public Accountants Examination, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Uniform Certified Public Accountant Examinations, May 1969 To November 1971; Uniform Cpa Examination Questions, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Certified Public Accountant Examinations, May 1969 To November 1971; Uniform Cpa Examination Questions, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. Committee On State Legislation
Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. Committee On State Legislation
Guides, Handbooks and Manuals
No abstract provided.
National Automated Accounting Research System (Naars): Official Listing Of The Corporations Comprising The 1972 Annual Report File, American Institute Of Certified Public Accountants (Aicpa)
National Automated Accounting Research System (Naars): Official Listing Of The Corporations Comprising The 1972 Annual Report File, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.