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Articles 3151 - 3180 of 16678
Full-Text Articles in Accounting
Focus, Vol. 3, No. 4, July/August 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3, No. 4, July/August 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Focus, Vol. 3 No. 3, May/June 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Focus, Vol. 3 No. 3, May/June 2007, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Newsletters
No abstract provided.
Accounting Trends And Techniques, 61st Annual Survey 2007 Edition, Matthew C. Calderisi, Doug Bowman, David Cohen
Accounting Trends And Techniques, 61st Annual Survey 2007 Edition, Matthew C. Calderisi, Doug Bowman, David Cohen
Accounting Trends and Techniques
No abstract provided.
Patterns Of Prejudice: Social Exclusion And Racial Demarcation In Professional Accountancy In Kenya, S. Sian
Patterns Of Prejudice: Social Exclusion And Racial Demarcation In Professional Accountancy In Kenya, S. Sian
Accounting Historians Journal
Racial demarcation and social exclusion were common features in the organization of racially diverse colonial societies. British settlement in colonial Kenya and the import of immigrant workers resulted in the creation of a hierarchical society in which the Europeans enjoyed privileges to the exclusion of the immigrant Asians and the indigenous Africans. This study sets out to show how changes in the organization of this society and commonly held prejudices within it were reflected and even amplified in the organization of the accountancy profession. Drawing from archival and oral history data, the study traces the patterns of participation in accountancy …
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Sec Preempts The Accounting Principles Board In 1965: The Classification Of The Deferred Tax Credit Relating To Installment Sales, Stephen A. Zeff
Accounting Historians Journal
In 1959, the Accounting Principles Board (APB) replaced the Committee on Accounting Procedure because the latter was unable to deal forthrightly with a series of important issues. But during the APB's first half-dozen years, its record of achievement was no more impressive than its predecessor's. The chairman of the Securities and Exchange Commission (SEC), Manuel F. Cohen, criticized the APB's slow pace and unwillingness to tackle difficult issues. This article discusses the circumstances attending the SEC's issuance of an Accounting Series Release in late 1965 to demonstrate forcefully to the APB that, when it is unable to carry out its …
Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Statement On Standards For Accounting And Review Services 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Statement On Standards For Accounting And Review Services 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Committees
No abstract provided.
Aicpa Volunteer Handbook All Committees,Panels, Boards, And Task Forces Year 2006-2007 As Of October 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Volunteer Handbook All Committees,Panels, Boards, And Task Forces Year 2006-2007 As Of October 1, 2007, American Institute Of Certified Public Accountants (Aicpa)
AICPA Committees
No abstract provided.
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, 2007, Linda C. Delahanty
Accounting Trends & Techniques, Employee Benefit Plans : Financial Statement Reporting And Disclosure Practices, 2007, Linda C. Delahanty
Accounting Trends and Techniques
No abstract provided.
Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, December 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Douglas Bowman
Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, December 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Douglas Bowman
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Christopher Cole
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Single Audit Working Group
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Government Auditing Standards And Circular A-133 Audits - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants
Government Auditing Standards And Circular A-133 Audits - 2007/08; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 2007 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Committee recognizes that specific threats to meeting the objectives of the fundamental principles may arise when providing professional services to clients and employers. Because it is impossible to address in the Code every situation that creates such threats and specify the appropriate safeguards to mitigate or eliminate those threats, the proposed Framework provides guidance to members when faced with making decisions on ethical matters that are not explicitly addressed by the Code. Under no circumstances, however, may the proposed Framework be used to justify noncompliance with the prohibitions or requirements contained in the rules, interpretations, and rulings in the …
Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force
Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This guide does the following: (1) Identifies certain requirements set forth in pronouncements in levels a, b, and c of the hierarchy of sources of GAAP. In these instances, entities are required to apply those requirements based on their standing in levels a, b, or c of the hierarchy rather than because of their inclusion in this guide. (2) Describes AcSEC’s understanding of prevalent or sole industry practice concerning certain issues. In addition, this guide may indicate that AcSEC expresses a preference for the prevalent or sole industry practice, or it may indicate that AcSEC expresses a preference for another …
Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2006, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board
Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) As Of December 2006, American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board
AICPA Professional Standards
No abstract provided.
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2007, October 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2007, October 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Statement On Standards For Accounting And Review Services, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Omnibus Statement On Standards For Accounting And Review Services, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The most significant conclusions to come from the work of the above task forces were (1) a recommendation to merge the two peer review programs and (2) a recommendation to reengineer the reporting process to be more understandable and usable in light of the growing mandate that the results of peer reviews be made more widely available. The PRB has issued this exposure draft to propose those recommendations and incorporate other revisions to the Standards and related Interpretations (AICPA Professional Standards, PR Section 100) that are expected to result in a more efficient and effective Program. To ensure Program integrity …
Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Proposed revision of ET section 92: Definintion of Firm; Proposed addition to ET section 92: Definition of network; Proposed interpretation of 101-17, , Networks and Network Firms
Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SSARS defines two categories of professional requirements: (1) Unconditional requirements. The accountant is required to comply with an unconditional requirement in all cases in which the circumstances exist to which the requirement applies. An unconditional requirement is indicated by the words must or is required. (2) Presumptively mandatory requirements. The accountant is also required to comply with a presumptively mandatory requirement in all cases in which the circumstances exist to which the requirement applies. The accountant may depart from a presumptively mandatory requirement provided that he or she justifies the departure and how alternative procedure(s) performed in the …
Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board
Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards: Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Exposure Draft (American Institute Of Certified Public Accountants), 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Exposure Draft (American Institute Of Certified Public Accountants), 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposal Of Professional Ethics Division: Proposed Interpretation 501-8 Under Rule 501: "Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnication And Limitation Of Liability Agreements With A Client"; Exposure Draft (American Institute Of Certified Public Accountants), 2007, December 3, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposal Of Professional Ethics Division: Proposed Interpretation 501-8 Under Rule 501: "Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnication And Limitation Of Liability Agreements With A Client"; Exposure Draft (American Institute Of Certified Public Accountants), 2007, December 3, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force
Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenue Steering Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.