Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (16487)
- Universitas Indonesia (30)
- Singapore Management University (25)
- San Jose State University (24)
- University of Dar es Salaam (17)
-
- Johnson & Wales University (6)
- University of Arkansas, Fayetteville (6)
- Bryant University (4)
- Central Bank of Nigeria (4)
- Central Washington University (4)
- University of New Hampshire (4)
- City University of New York (CUNY) (3)
- Georgia Southern University (3)
- Liberty University (3)
- Providence College (3)
- University of Malaya (3)
- Bowling Green State University (2)
- Claremont Colleges (2)
- Department of Primary Industries and Regional Development, Western Australia (2)
- Kennesaw State University (2)
- Lingnan University (2)
- Montclair State University (2)
- Northeastern Illinois University (2)
- Technological University Dublin (2)
- University for Business and Technology in Kosovo (2)
- University of Northern Iowa (2)
- West Virginia University (2)
- Wilfrid Laurier University (2)
- Andrews University (1)
- Bellarmine University (1)
- Keyword
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (796)
- Etc (521)
- Manuals (484)
- Accounting -- Periodicals; Tax planning -- Periodicals (374)
-
- Ross (364)
- Accounting firms -- Management (340)
- Questions (248)
- Income tax -- United States (231)
- Accounting -- Bibliographies (220)
- Touche (201)
- Taxation -- United States (191)
- Etc. (189)
- Accounting -- Examinations (188)
- Auditing -- Standards -- United States (183)
- Finance (168)
- Bailey & Smart. New York Office; Touche (157)
- Bailey & Smart. Detroit Office; Touche (151)
- Bailey & Smart. Chicago Office; Touche (145)
- Laws (145)
- Estate planning -- United States (134)
- Bailey & Smart. San Francisco Office; Touche (126)
- Auditing (123)
- Financial planners -- United States -- Periodicals; Finance (120)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (120)
- Bailey & Smart. Los Angeles Office; Touche (118)
- Bailey & Smart. Minneapolis Office; Touche (118)
- Bailey & Smart. Boston Office; Touche (117)
- Bailey & Smart. Dayton Office; Touche (117)
- Tax administration and procedure -- United States (117)
- Publication Year
- Publication
-
- Newsletters (2382)
- Tax Adviser (2054)
- Haskins and Sells Publications (1780)
- Guides, Handbooks and Manuals (1411)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1206)
-
- Accounting Historians Notebook (949)
- Accounting Historians Journal (892)
- Touche Ross Publications (844)
- Association Sections, Divisions, Boards, Teams (763)
- Exposure Drafts, Comment Letters, and Statements of Position (687)
- Journal of Accountancy (550)
- AICPA Committees (428)
- AICPA Professional Standards (338)
- Federal Publications (298)
- AICPA Annual Reports (281)
- Woman C.P.A. (274)
- Proceedings of the University of Kansas Symposium on Auditing Problems (194)
- Individual and Corporate Publications (182)
- American Institute of Accountants (170)
- Statements on Auditing Standards (148)
- Examinations and Study (133)
- The Pace Student (133)
- State Publications (96)
- Accounting Trends and Techniques (92)
- Issues Papers (57)
- Deloitte, Haskins and Sells Publications (54)
- Publications of Accounting Associations, Societies, and Institutes (43)
- Accountants' Index (31)
- Jurnal Akuntansi dan Keuangan Indonesia (26)
- Research Collection School Of Accountancy (23)
- Publication Type
- File Type
Articles 13261 - 13290 of 16678
Full-Text Articles in Accounting
By-Laws, Rules Of Professional Ethics, Numbered Opinions Of The Committee On Professional Ethics, Objectives Of The Institute Adopted By Council, 1962, American Institute Of Accountants
By-Laws, Rules Of Professional Ethics, Numbered Opinions Of The Committee On Professional Ethics, Objectives Of The Institute Adopted By Council, 1962, American Institute Of Accountants
AICPA Professional Standards
No abstract provided.
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
The Board therefore believes that the "investment credit" should be reflected in income over the productive life of the acquired facilities rather than in the year of their acquisition. Accordingly, the Board is of the opinion that the amount of the "investment credit" should be applied to reduce the recorded cost of the acquired facilities, either directly or by inclusion in an offsetting account which would be deducted from the cost of the facilities for purposes of both balance-sheet presentation and calculation of periodic depreciation.
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Referendum, January 5, 1962, American Institute Of Certified Public Accountants
Referendum, January 5, 1962, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Accounting And Other Requirements For The Sale Of Foreign Securities In The U.S. Capital Market. Revised 1962, American Institute Of Certified Public Accountants
Accounting And Other Requirements For The Sale Of Foreign Securities In The U.S. Capital Market. Revised 1962, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Audits By Certified Public Accountants, Their Nature And Significance (1962), American Institute Of Certified Public Accountants
Audits By Certified Public Accountants, Their Nature And Significance (1962), American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Comments On Proposed Regulations Under Section 274(D) Of The Internal Revenue Code Relating To Substantiation Requirements For Expenditures For Traveling, Entertainment And Gifts; Formally Presented To The Internal Revenue Service, December 4, 1962., American Institute Of Certified Public Accountants. Committee On Federal Taxation
Comments On Proposed Regulations Under Section 274(D) Of The Internal Revenue Code Relating To Substantiation Requirements For Expenditures For Traveling, Entertainment And Gifts; Formally Presented To The Internal Revenue Service, December 4, 1962., American Institute Of Certified Public Accountants. Committee On Federal Taxation
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Savings And Loan Associations (1962); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Auditing
Audits Of Savings And Loan Associations (1962); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Reporting Of Leases In Financial Statements; Accounting Research Study No. 04, John H. Myers
Reporting Of Leases In Financial Statements; Accounting Research Study No. 04, John H. Myers
Guides, Handbooks and Manuals
No abstract provided.
Review Of The Insurance Coverage Of The Small Business; Management Services By Cpas, 7, American Institute Of Certified Public Accountants
Review Of The Insurance Coverage Of The Small Business; Management Services By Cpas, 7, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Public Relations Clinic: Memorandum: To: Members Of The Oregon Society Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa)
Public Relations Clinic: Memorandum: To: Members Of The Oregon Society Of Certified Public Accountants, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
1962 List Of Accounting Firms And Individual Practitioners, American Institute Of Certified Public Accountants (Aicpa)
1962 List Of Accounting Firms And Individual Practitioners, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Statement Of Comments On Amendments Proposed By The Treasury Department On May 10, 1962, To Sections 13, 15, 16 And 20 Of H.R 10650, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Statement Of Comments On Amendments Proposed By The Treasury Department On May 10, 1962, To Sections 13, 15, 16 And 20 Of H.R 10650, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Guides, Handbooks and Manuals
No abstract provided.
Working With The Revenue Code - 1962, T. T. Shaw
Working With The Revenue Code - 1962, T. T. Shaw
Guides, Handbooks and Manuals
No abstract provided.
Certification Of Income Statements, United States. Securities And Exchange Commission
Certification Of Income Statements, United States. Securities And Exchange Commission
Federal Publications
It has come to the attention of the Commission that wide variations have developed in certificates of independent accountants contained in registration statements filed under the Securities Act of 1933 with respect to representations concerning the verification of inventories of prior years in first audits. This development has been noted particularly in situations involving the offering of securities of closely held corporations which have failed to maintain and preserve accounting records and data necessary to permit verification of financial statements. In some cases a question arises whether the certifying accountant intended to limit his opinion as to the fairness of …
Accounting Profession, Where Is It Headed? A Summary Of Views On The Profession's Future;, John L. Carey
Accounting Profession, Where Is It Headed? A Summary Of Views On The Profession's Future;, John L. Carey
Guides, Handbooks and Manuals
No abstract provided.
Accounting Practice Management Handbook;, James H. Macneill
Accounting Practice Management Handbook;, James H. Macneill
Guides, Handbooks and Manuals
No abstract provided.
New Depreciation Guidelines And Rules; Opinions Of The Accounting Principles Board 01;Apb Opinion 01;, American Institute Of Certified Public Accountants. Accounting Principles Board
New Depreciation Guidelines And Rules; Opinions Of The Accounting Principles Board 01;Apb Opinion 01;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Statement For Press Release By The Accounting Principles Board, American Institute Of Certified Public Accountants. Accounting Principle Board
Statement For Press Release By The Accounting Principles Board, American Institute Of Certified Public Accountants. Accounting Principle Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Tentative Set Of Broad Accounting Principles For Business Enterprises; Accounting Research Study No. 03, Robert Thomas Sprouse, Maurice Moonitz
Tentative Set Of Broad Accounting Principles For Business Enterprises; Accounting Research Study No. 03, Robert Thomas Sprouse, Maurice Moonitz
Guides, Handbooks and Manuals
No abstract provided.
Regulation S-X: Form And Content Of Financial Statements As In Effect July 15, 1962, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect July 15, 1962, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission has adopted regulations governing the filing of annual reports pursuant to Section 15(d) of the Securities Exchange Act of 1934 relating to employee stock purchase, savings and similar plans. Proposed regulations relating to the filing of such reports were published for comment on June 13, 1961 (Securities Exchange Act Release 6576). As a result of further consideration of these proposals and the comments and suggestions received in regard thereto, certain changes have been made in the proposed regulations.
List Of Units Of Property For Use In Connection With Uniform System Of Accounts Prescribed For Public Utilities And Licensees. Effective January 1, 1961, United States. Federal Power Commission
List Of Units Of Property For Use In Connection With Uniform System Of Accounts Prescribed For Public Utilities And Licensees. Effective January 1, 1961, United States. Federal Power Commission
Federal Publications
No abstract provided.
Accounting For Real Estate Transactions Where Circumstances Indicate That Profits Were Not Earned At The Time The Transactions Were Recorded, United States. Securities And Exchange Commission
Accounting For Real Estate Transactions Where Circumstances Indicate That Profits Were Not Earned At The Time The Transactions Were Recorded, United States. Securities And Exchange Commission
Federal Publications
A number of recent cases have come to the attention of the Commission in which the gross profits on certain real estate transactions were taken into income under circumstances which indicate that they were not realized in the period in which the transactions were recorded.
In The Matter Of Arthur Levison And Levison And Company: File No. 4-99: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Arthur Levison And Levison And Company: File No. 4-99: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant certified materially false and misleading financial statements including statements filed with the Commission and stated in his certificates that he had examined the companies' financial accounts and records and that such examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and other auditing procedures as he considered necessary under the circumstances, when in fact he had not even seen the companies' books and records but relied instead entirely on statements which another certified public accountant either had prepared or the accountant assumed he had prepared; and …
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant, on basis solely of information supplied on telephone which was materially false and misleading, prepared balance sheet for proposed corporation and sent it to client with covering letter addressed to corporation's "Board of Directors" stating that balance sheet had been prepared from corporation's books and records, held, accountant engaged in unethical and improper professional conduct warranting suspension of his privilege to practice before the Commission. Where junior partner of accounting firm improperly prepared and transmitted balance sheet wholly without authority or approval of senior partner contrary to firm's rules, but junior partner was demoted to employee …
In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission
In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission
Federal Publications
It is ordered that respondent's resignation from appearance or practice of any kind before this Commission be, and the same is hereby accepted, and that no further proceedings be had in this matter.
Comments On Proposed Regulations Under Section 6046 Of The Internal Revenue Code Regarding Returns As To Organization Or Reorganization Of Foreign Corporations, Etc. Dec. 1962?, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Comments On Proposed Regulations Under Section 6046 Of The Internal Revenue Code Regarding Returns As To Organization Or Reorganization Of Foreign Corporations, Etc. Dec. 1962?, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Guides, Handbooks and Manuals
No abstract provided.
Public Relations Clinic: Notes For Discussion Leaders, American Institute Of Certified Public Accountants (Aicpa)
Public Relations Clinic: Notes For Discussion Leaders, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Statement Of Comments On Sections 2,3,5,6,7, And 9 Of The Discussion Draft Of The Revenue Act Of 1961, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Statement Of Comments On Sections 2,3,5,6,7, And 9 Of The Discussion Draft Of The Revenue Act Of 1961, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Committees
No abstract provided.