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Articles 12301 - 12330 of 16679

Full-Text Articles in Accounting

Departures From Generally Accepted Auditing Standards And Accounting Principles; Practice Review Bulletin, 2, American Institute Of Certified Public Accountants. Practice Review Committee Jan 1968

Departures From Generally Accepted Auditing Standards And Accounting Principles; Practice Review Bulletin, 2, American Institute Of Certified Public Accountants. Practice Review Committee

AICPA Committees

No abstract provided.


Aicpa Personnel Testing Program: An Appraisal, American Institute Of Certified Public Accountants. Committee On Relations With Universities. Subcommittee On Personnel Testing Jan 1968

Aicpa Personnel Testing Program: An Appraisal, American Institute Of Certified Public Accountants. Committee On Relations With Universities. Subcommittee On Personnel Testing

AICPA Committees

No abstract provided.


Auditing & Edp, Gordon B. Davis Jan 1968

Auditing & Edp, Gordon B. Davis

Guides, Handbooks and Manuals

No abstract provided.


Self Discipline Through Education; Practice Review;, Author Unknown Jan 1968

Self Discipline Through Education; Practice Review;, Author Unknown

Guides, Handbooks and Manuals

No abstract provided.


Accounting For Goodwill; Accounting Research Study No. 10, George R. Catlett, Norman O. Olson Jan 1968

Accounting For Goodwill; Accounting Research Study No. 10, George R. Catlett, Norman O. Olson

Guides, Handbooks and Manuals

No abstract provided.


Practical Techniques And Policies For Inventory Control; Management Services Technical Study, No. 6, American Institute Of Certified Public Accountants Jan 1968

Practical Techniques And Policies For Inventory Control; Management Services Technical Study, No. 6, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Techniques For Forecasting Product Demand; Management Services Technical Study, No. 7, American Institute Of Certified Public Accountants Jan 1968

Techniques For Forecasting Product Demand; Management Services Technical Study, No. 7, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


A Letter To Representative Wilbur D. Mills, Chairman, House Ways And Means Committee Regarding H.R. 12663, A Bill To Impose A Tax On Unrelated Debt-Financed Income Of Tax-Exempt Organizations', American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1968

A Letter To Representative Wilbur D. Mills, Chairman, House Ways And Means Committee Regarding H.R. 12663, A Bill To Impose A Tax On Unrelated Debt-Financed Income Of Tax-Exempt Organizations', American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Regulation S-X: Form And Content Of Financial Statements As In Effect September 1, 1968, United States. Securities And Exchange Commission Jan 1968

Regulation S-X: Form And Content Of Financial Statements As In Effect September 1, 1968, United States. Securities And Exchange Commission

Federal Publications

No abstract provided.


Amendment To Rule 1-01 Of Article 1 Of Regulation S-X, United States. Securities And Exchange Commission Jan 1968

Amendment To Rule 1-01 Of Article 1 Of Regulation S-X, United States. Securities And Exchange Commission

Federal Publications

This amendment to Rule 1-01 of Article 1 brings this rule up to date and makes unnecessary amendments to this rule each time an existing form is rescinded or a new form is added.


Uniform System Of Accounts Prescribed For Natural Gas Companies (Class A And B, C, And D) Subject To The Provisions Of The Natural Gas Act In Effect On September 1, 1968, United States. Federal Power Commission Jan 1968

Uniform System Of Accounts Prescribed For Natural Gas Companies (Class A And B, C, And D) Subject To The Provisions Of The Natural Gas Act In Effect On September 1, 1968, United States. Federal Power Commission

Federal Publications

No abstract provided.


Independence Of Accountants Examining A Non-Material Segment Of An International Business, United States. Securities And Exchange Commission Jan 1968

Independence Of Accountants Examining A Non-Material Segment Of An International Business, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today announced the publication of a release in its Accounting Series dealing with Independence of accountants. The release is concerned with a matter which tends to arise more frequently as United States corporations doing business on an international scale increase in number and their respective operations are conducted in an ever-growing number of geographical areas.


In The Matter Of Meyer Weiner, A Certified Public Accountant: Order, United States. Securities And Exchange Commission Jan 1968

In The Matter Of Meyer Weiner, A Certified Public Accountant: Order, United States. Securities And Exchange Commission

Federal Publications

On the basis of information obtained in a nonpublic investigative proceeding, the staff has charged (a) that Meyer Weiner of Reading, Pennsylvania, acting in his capacity as a certified public accountant, willfully aided and abetted in violations of Section 17(a) of the Securities Exchange Act of 1934 and Rule 17 CFR 240.17a-5 thereunder in that (1) he certified without qualification or exception a materially false and misleading statement of financial condition filed with the Commission by William P. Mackay, a broker-dealer doing business as Mackay and Company (Securities Exchange Act Release No. 7343, June 15, 1964), and (2) when he …


Opinions Of The Accounting Principles Board : Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks;Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1968, April 27, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1968

Opinions Of The Accounting Principles Board : Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks;Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1968, April 27, American Institute Of Certified Public Accountants. Accounting Principles Board

Exposure Drafts, Comment Letters, and Statements of Position

The Board believes the Income statement format recommended in Audits of Banks conforms with the principles of income statement presentation which are set forth in APB Opinion No. 9. Accordingly, the last two sentences of paragraph 6 of APB Opinion No. 9 are deleted and such Opinion is therefore applicable to financial statements issued by commercial banks for fiscal periods beginning after December 31, 1968.


Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1968

Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation

Exposure Drafts, Comment Letters, and Statements of Position

This Statement considers the responsibility of a certified public accountant in connection with the use of estimates in the preparation of a Federal tax return which he signs as preparer. A certified public accountant may prepare tax returns involving the use of estimates if either such use is generally acceptable or, under the circumstances, it is impracticable to obtain adequate actual data. When estimates are used, they should be presented in such a manner as to avoid the implication of greater accuracy than exists. The CPA should satisfy himself that estimated amounts are reasonable under the circumstances.


Audits Of Banks (1968); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Bank Accounting And Auditing Jan 1968

Audits Of Banks (1968); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Bank Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Personal Financial Statements (1968); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Personal Financial Statements Jan 1968

Audits Of Personal Financial Statements (1968); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Personal Financial Statements

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Ad Hoc Committee On Independence: Interim Report, American Institute Of Certified Public Accountants. Ad Hoc Committee On Independence Jan 1968

Ad Hoc Committee On Independence: Interim Report, American Institute Of Certified Public Accountants. Ad Hoc Committee On Independence

AICPA Professional Standards

No abstract provided.


Tabulation Of Cpas As Of August 31, 1968, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Tabulation Of Cpas As Of August 31, 1968, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Working With The Revenue Code - 1968, :Paul Farber Jan 1968

Working With The Revenue Code - 1968, :Paul Farber

Guides, Handbooks and Manuals

No abstract provided.


Division Of Federal Taxation, 1968-69, Administrative Manual., American Institute Of Certified Public Accountants. Division Of Federal Taxation Jan 1968

Division Of Federal Taxation, 1968-69, Administrative Manual., American Institute Of Certified Public Accountants. Division Of Federal Taxation

Guides, Handbooks and Manuals

No abstract provided.


Making Of A Cpa, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Making Of A Cpa, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


How To Hire Staff Assistants In Public Accounting Firms, American Institute Of Certified Public Accountants. Ad Hoc Committee On Staff Recruiting Jan 1968

How To Hire Staff Assistants In Public Accounting Firms, American Institute Of Certified Public Accountants. Ad Hoc Committee On Staff Recruiting

Guides, Handbooks and Manuals

No abstract provided.


Average Investor And Those Magic Words "Earnings Per Share": Pattern Speech, American Institute Of Certified Public Accountants Jan 1968

Average Investor And Those Magic Words "Earnings Per Share": Pattern Speech, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Standard Confirmation Inquiry For Life Insurance Policies, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Standard Confirmation Inquiry For Life Insurance Policies, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Financial Statement Provisions In Term-Loan Agreements, National Conference Of Bankers And Certified Public Accountants, American Bankers Association. Credit Policy Committee, American Institute Of Certified Public Accountants. Committee On Relations With Bankers And Other Credit Executives Jan 1968

Financial Statement Provisions In Term-Loan Agreements, National Conference Of Bankers And Certified Public Accountants, American Bankers Association. Credit Policy Committee, American Institute Of Certified Public Accountants. Committee On Relations With Bankers And Other Credit Executives

Guides, Handbooks and Manuals

No abstract provided.


Provisions In Cpa Laws & Regulations, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Provisions In Cpa Laws & Regulations, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting Firms & Practitioners 1968, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Accounting Firms & Practitioners 1968, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Achieving The Profession's Objectives: 1968 Report Of Council To The Membership Of The American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants. Council Jan 1968

Achieving The Profession's Objectives: 1968 Report Of Council To The Membership Of The American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Approach To The Use Of Edp In An Accounting Practice; Computer Research Studies, 6, System Development Corporation Jan 1968

Approach To The Use Of Edp In An Accounting Practice; Computer Research Studies, 6, System Development Corporation

Association Sections, Divisions, Boards, Teams

No abstract provided.