Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (16491)
- 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 (797)
- 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 (135)
- 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 (1413)
- 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 (552)
- 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 5491 - 5520 of 16682
Full-Text Articles in Accounting
Proposed Statement On Auditing Standards : Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations);Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations);Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) has issued this exposure draft to provide appropriate guidance on the auditor's responsibility regarding communications between predecessor and successor auditors. This proposed Statement provides guidance relating to communications between predecessor and successor auditors when a change of auditors has taken place or is in process. This proposed Statement: 1. Revises the definitions of predecessor and successor auditors to reflect the current proposal environment found in today's practice. 2. Expands the required communications with the predecessor auditor before the successor auditor accepts an engagement to include inquiries about communications made by the predecessor auditor to audit …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED RULINGS UNDER RULE 101: Member Has Significant Influence Over an Entity That Has Significant Influence Over a Client; 2. Member's Investment in Financial Services Products That Invest in Clients; 3. PROPOSED REVISION OF RULING NO. 52 UNDER RULE 101: Unpaid Fees; 4. PROPOSED RULING UNDER RULE 301: Disclosure of Confidential Client Information in Legal Proceedings; 5. PROPOSED REVISION OF INTERPRETATION 501-2 UNDER RULE 501: Discrimination and Harassment in Employment Practices; 6. PROPOSED DELETION OF RULING NO. 82 AND PROPOSED REVISION OF RULING NO. 176 UNDER RULE 502: Newsletter and Member's Association with Newsletters and Publications
Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on the financial reporting of start-up costs. It requires costs of start-up activities to be expensed as incurred. The SOP broadly defines start-up activities and provides examples to help entities determine what costs are and are not within the scope of this SOP. This SOP applies to all nongovernmental entities and is effective for financial statements for fiscal years beginning after December 15, 1997. Earlier application is encouraged in fiscal years for which financial statements previously have not been issued.
Proposed Statement Of Position : Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk;Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk;Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on how to account for insurance and reinsurance contracts that do not transfer insurance risk. It applies to all entities and all insurance and reinsurance contracts that do not transfer insurance risk except for long-duration life and health insurance contracts. The method used to account for insurance and reinsurance contracts that do not transfer insurance risk is referred to in this proposed SOP as deposit accounting. The proposed SOP does not address when deposit accounting should be applied. This proposed SOP specifies the following: 1. Insurance and reinsurance contracts for which the …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Sept. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Sept. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF RULING NO. 3 UNDER RULE 101: Member as Signer or Cosigner of Checks Involvement in Disbursing Client Funds; 2. PROPOSED REVISION OF RULING NO. 31 UNDER RULE 101: Financial Interest in a Performance of Services for Common Interest Realty Associations (CIRAs), Including Cooperatives, Condominium Associations, Planned Unit Developments, Homeowners Associations, and Timeshare Developments , or Other Common Interest Realty Association; 3. PROPOSED DELETION OF RULING NO. 58 UNDER RULE 101: Member as Lessor; 4. PROPOSED REVISION OF RULING NO. 91 UNDER RULE 101: Member Leasing Property To or From a Client; 5. PROPOSED DELETION OF RULING …
Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities, Draft - Not For Public Distribution, February 11, 1997; Exposure Draft (American Institute Of Certified Public Accountants) 1997, February 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities, Draft - Not For Public Distribution, February 11, 1997; Exposure Draft (American Institute Of Certified Public Accountants) 1997, February 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use, November 17, 1997, Draft - For Discussion Only, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Statement Of Position: Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use, November 17, 1997, Draft - For Discussion Only, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards: Management Representations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards: Management Representations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis;, American Institute Of Certified Public Accountants. Accounting Standards Board
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis;, American Institute Of Certified Public Accountants. Accounting Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis ;Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis ;Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is considering the issuance of a Statement on Standards for Attestation Engagements (SSAE) to provide guidance to practitioners who may be engaged to examine or review management's discussion and analysis (MD&A) prepared pursuant to the published rules and regulations of the Securities and Exchange Commission (SEC). The ASB has observed the following since a proposed SSAE was first issued for exposure in 1987, and subsequently deferred: 1. Possible changes may occur in the existing financial reporting model as a result of the Comprehensive Model for Business Reporting proposed by the AICPA Special Committee on Financial …
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Proposed Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards"); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is proposing an amendment to existing standards to provide guidance on obtaining an understanding with the client about the services to be performed. Currently, such guidance is not included in the Statements on Auditing Standards (SASs) or the Statements on Standards for Attestation Engagements (SSAEs). However, the recently-issued Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice, (AICPA, Professional Standards, vol. 2, QC sec.20) requires that a CPA firm provide policies and procedures for obtaining an understanding with the client regarding services to be …
Proposed Statement On Auditing Standards : Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements;Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 9, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) has issued this exposure draft to provide appropriate guidance regarding written management representations to be obtained by an auditor as part of an audit performed in accordance with generally accepted auditing standards. A task force of the ASB reviewed Statement on Auditing Standards (SAS) No. 19, Client Representations (AICPA, Professional Standards, AU sec. 333), and determined that it needed to be updated to reflect changes in auditing practice and the auditing environment since SAS No. 19 was issued. This proposed Statement would supersede SAS No. 19. This proposed Statement: 1. Clarifies the requirement for an …
Proposed Auditing Interpretation : The Use Of Legal Interpretations As Evidential Matter To Support Management's Assertion That A Transfer Of Financial Assets Qualifies As A Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1997, November 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Auditing Interpretation : The Use Of Legal Interpretations As Evidential Matter To Support Management's Assertion That A Transfer Of Financial Assets Qualifies As A Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1997, November 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter On Accounting For Derivative And Similar Financial Instruments And For Hedging Activities, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letter On Accounting For Derivative And Similar Financial Instruments And For Hedging Activities, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Use Of Legal Interpretations As Evidential Matter To Support Management’S Assertion That A Transfer Of Financial Assets Qualifies As A Sale, American Institute Of Certified Public Accountants. Auditing Standards Board. Fasb 125 Audit Issues Task Force
Comment Letters On Use Of Legal Interpretations As Evidential Matter To Support Management’S Assertion That A Transfer Of Financial Assets Qualifies As A Sale, American Institute Of Certified Public Accountants. Auditing Standards Board. Fasb 125 Audit Issues Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Employers' Disclosures About Pensions And Other Postretirement Benefits : An Amendment Of Fasb Statements No. 87, 88, And 106, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters On Employers' Disclosures About Pensions And Other Postretirement Benefits : An Amendment Of Fasb Statements No. 87, 88, And 106, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed The Sop On Deposit Accounting, 3162.Da, American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Proposed The Sop On Deposit Accounting, 3162.Da, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting By Insurance And Other Enterprises For Insurance-Related Assessments, Draft 7/3/97, American Institute Of Certified Public Insurance Companies Committee. Assessment Task Force
Statement Of Position: Accounting By Insurance And Other Enterprises For Insurance-Related Assessments, Draft 7/3/97, American Institute Of Certified Public Insurance Companies Committee. Assessment Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Attestation Standards As Of June 1, 1997, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 1997, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Establishing An Understanding With The Client : (Amends Statement On Standards For Attestation Engagements No. 1, Aicpa, Professional Standards, Vol. 1, At Sec. 100; Statement On Standards For Attestation Engagements 7;, American Institute Of Certified Public Accountants. Auditing Standards Board
Establishing An Understanding With The Client : (Amends Statement On Standards For Attestation Engagements No. 1, Aicpa, Professional Standards, Vol. 1, At Sec. 100; Statement On Standards For Attestation Engagements 7;, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Construction Contractors Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Retail Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Retail Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.