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Articles 3331 - 3360 of 16679

Full-Text Articles in Accounting

Practicing Cpa, Vol. 30 No. 1, January 2006, American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Practicing Cpa, Vol. 30 No. 1, January 2006, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Auditor's Communication With Those Charged With Governance; Statement On Auditing Standards, 114, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


It's Oysters, Dear! Professor Carnegie's Prescription And The Seeming Fate Of Accounting History In The United States, Vaughan S. Radcliffe Jan 2006

It's Oysters, Dear! Professor Carnegie's Prescription And The Seeming Fate Of Accounting History In The United States, Vaughan S. Radcliffe

Accounting Historians Journal

No abstract provided.


Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue] Jan 2006

Accounting Historians Journal, 2006, Vol. 33, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


Aicpa Committee Handbook For 2005, American Institute Of Certified Public Accountants (Aicpa) Jan 2006

Aicpa Committee Handbook For 2005, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Forensic Procedures And Specialists: Useful Tools And Techniques, American Institute Of Certified Public Accountants. Forensic & Litigation Services Committee. Fraud Task Force Jan 2006

Forensic Procedures And Specialists: Useful Tools And Techniques, American Institute Of Certified Public Accountants. Forensic & Litigation Services Committee. Fraud Task Force

AICPA Committees

No abstract provided.


Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force Jan 2006

Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karin Glupe, Julie Gould Jan 2006

Checklists And Illustrative Financial Statements For Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karin Glupe, Julie Gould

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SSAE: 1. Identifies the body of attest literature. 2. Clarifies the authority of attest publications issued by the AICPA and others. 3. Specifies which attest publications the practitioner must comply with and those he or she should be aware of when conducting an attest engagement. 4. Amends the 11 attestation standards to conform them with the use of terms established in SSAE No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements.


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2006

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …


Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2006

Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following Interpretations are anticipated to be affected: Withdraw Interpretation No. 4, “Discovery of Information After the Date of the Accountant’s Report,” of AR section 100. Amend Interpretation No. 11, “Reporting on Uncertainties” by eliminating the reference to SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern and incorporating guidance specific to compilation and review engagements. Conform Interpretation No. 15, “Differentiating a Financial Statement Presentation From a Trial Balance,” of AR section 100 by deleting the “typical titles” for …


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2006

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2006, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 61, Communication With Audit Committees, as amended. This proposed SAS establishes standards and provides guidance to an auditor on matters to be communicated with those charged with governance.


Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement establishes standards and provides guidance to a practitioner reporting on an entity's internal control over financial reporting (or on an assertion thereon)1,2 as of a point in time or for a period.3 Guidance is provided on examining: a. The design and operating effectiveness of an entity's internal control. b. The design and operating effectiveness of the internal control of a component of an entity, for example, an operating division of an entity or its accounts receivable function. (See paragraph 247.) c. The effectiveness of the design of an entity's internal control, including internal control that has not yet …


Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2006

Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

1. The proposed SAS Omnibus will amend the general and reporting standards that were not amended by SAS No. 105. The proposed SAS Omnibus will also amend those SASs that quote the 10 standards to conform them with the changes in SAS No. 105 and to the changes proposed in this Statement. 2. The proposed amendment to SAS No. 99, Consideration of Fraud in a Financial Statement Audit, adds a footnote to SAS No. 99 that provides a clear link between the auditor’s consideration of fraud and the auditor’s assessment of risk and the auditor’s procedures in response to those …


Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2006

Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee Jan 2006

Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Employee Stock Option Accounting : Fasb 123(R), Sec Sab No. 107 : Other Recent Authoritative Developments; Financial Reporting Alert, Louis P. Le Guyader, Karin Glupe Jan 2006

Employee Stock Option Accounting : Fasb 123(R), Sec Sab No. 107 : Other Recent Authoritative Developments; Financial Reporting Alert, Louis P. Le Guyader, Karin Glupe

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2006

Construction Contractors Industry Developments - 2006/07; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position 06-1;, American Institute Of Certified Public Accountants. Investment Performance Standards Task Force Jan 2006

Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position 06-1;, American Institute Of Certified Public Accountants. Investment Performance Standards Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Health Care Industry Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2006

Health Care Industry Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


High-Technology Industry Developments - 2006-07; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

High-Technology Industry Developments - 2006-07; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Manufacturing Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2006

Manufacturing Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governmental Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2006

State And Local Governmental Developments - 2006; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force Jan 2006

Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2006

Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Casinos With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee Jan 2006

Casinos With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 2006

Construction Contractors With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force Jan 2006

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Federal Government Contractors With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 2006

Federal Government Contractors With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.