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Articles 5791 - 5820 of 16682

Full-Text Articles in Accounting

Tabulation Of Cpas As Of August 1, 1996, American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Tabulation Of Cpas As Of August 1, 1996, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Proposed Statement Of Position : Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments ;Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Proposed Statement Of Position : Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments ;Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) would provide guidance on accounting by insurance and other enterprises for guaranty-fund and certain other insurance-related assessments. The SOP provides: 1. Guidance for determining when an insurance enterprise should recognize a liability for guaranty-fund and other assessments. 2. Guidance on how to measure the liability and allows for the discounting of the liability, if the amount and timing of the cash payments are fixed and reliably determinable. 3. Criteria for when an asset may be recognized for a portion or all of the assessment liability or paid assessment that can be recovered through premium …


Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen Jan 1996

Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen

Faculty Publications

No abstract provided.


Impact Of Tax Reform On International Competitiveness, Annette M. Nellen Jan 1996

Impact Of Tax Reform On International Competitiveness, Annette M. Nellen

Faculty Publications

No abstract provided.


Gender Count By State (Members Only, No Assoc.), American Institute Of Certified Public Accountants (Aicpa) Jan 1996

Gender Count By State (Members Only, No Assoc.), American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Uniform Certified Public Accountant Examination Candidate Brochure, November 1996, American Institute Of Certified Public Accountants Jan 1996

Uniform Certified Public Accountant Examination Candidate Brochure, November 1996, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.


Information For Canadian Chartered Accountant Cpa Candidate, Third Edition, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1996

Information For Canadian Chartered Accountant Cpa Candidate, Third Edition, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants Jan 1996

Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 1996, American Institute Of Certified Public Accountants. Tax Division Jan 1996

Tax Practice Guides And Checklists 1996, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch Jan 1996

History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch

Individual and Corporate Publications

No abstract provided.


Cpa Pfs: Personal Financial Candidates'handbook: A Guide To Accreditation For The Cpa Financial Planner, American Institute Of Certified Public Accountants Jan 1996

Cpa Pfs: Personal Financial Candidates'handbook: A Guide To Accreditation For The Cpa Financial Planner, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Practice Guide To Irs International Tax Forms, American Institute Of Certified Public Accountants. International Taxation Committee Jan 1996

Practice Guide To Irs International Tax Forms, American Institute Of Certified Public Accountants. International Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.


Biting Into Your Tax Bill 1996: A Cpa's Guide For Taxpayers, American Institute Of Certified Public Accountants. Pr/Communications Team Jan 1996

Biting Into Your Tax Bill 1996: A Cpa's Guide For Taxpayers, American Institute Of Certified Public Accountants. Pr/Communications Team

Guides, Handbooks and Manuals

No abstract provided.


Report On Minority Accounting Graduates, Enrollment, And Public Accounting Professionals, 1996 : For Academic Year 1994-95, Gregory Johnson, Leticia R. Romeo Jan 1996

Report On Minority Accounting Graduates, Enrollment, And Public Accounting Professionals, 1996 : For Academic Year 1994-95, Gregory Johnson, Leticia R. Romeo

Association Sections, Divisions, Boards, Teams

No abstract provided.


401(K) Plan Practice Guide, American Institute Of Certified Public Accountants. Tax Division Jan 1996

401(K) Plan Practice Guide, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Communicating In Litigation Services : Reports : A Nonauthoritative Guide; Consulting Services Practice Aid, 96-3, American Institute Of Certified Public Accountants. Management Consulting Services Team Jan 1996

Communicating In Litigation Services : Reports : A Nonauthoritative Guide; Consulting Services Practice Aid, 96-3, American Institute Of Certified Public Accountants. Management Consulting Services Team

Association Sections, Divisions, Boards, Teams

No abstract provided.


Communicating The Results Of Consulting Services Engagements; Consulting Services Practice Aid, 96-2, American Institute Of Certified Public Accountants. Management Consulting Services Team; American Institute Of Certified Public Accountants. Mas Practice Standards And Administration Subcommittee Jan 1996

Communicating The Results Of Consulting Services Engagements; Consulting Services Practice Aid, 96-2, American Institute Of Certified Public Accountants. Management Consulting Services Team; American Institute Of Certified Public Accountants. Mas Practice Standards And Administration Subcommittee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control Issues In Derivatives Usage : An Information Tool For Considering The Coso Internal Control - Integrated Framework In Derivatives Applications, Committee Of Sponsoring Organizations Of The Treadway Commission;, Deloitte & Touche (Organization) Jan 1996

Internal Control Issues In Derivatives Usage : An Information Tool For Considering The Coso Internal Control - Integrated Framework In Derivatives Applications, Committee Of Sponsoring Organizations Of The Treadway Commission;, Deloitte & Touche (Organization)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Asb Meeting Minutes, 1996, December 17-18, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Asb Meeting Minutes, 1996, December 17-18, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Survey Of Practitioner Attitudes Toward The Irs, American Institute Of Certified Public Accountants. Tax Division Jan 1996

Survey Of Practitioner Attitudes Toward The Irs, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Directory Of Members Of The Division For Cpa Firms, As Of July 1, 1996, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1996

Directory Of Members Of The Division For Cpa Firms, As Of July 1, 1996, American Institute Of Certified Public Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.


Firm-On-Firm Review Directory, January 1996, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1996

Firm-On-Firm Review Directory, January 1996, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


Cpa Client Bulletin, December 1995, American Institute Of Certified Public Accountants (Aicpa) Dec 1995

Cpa Client Bulletin, December 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 19 No. 12, December 1995, American Institute Of Certified Public Accountants (Aicpa) Dec 1995

Practicing Cpa, Vol. 19 No. 12, December 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, November 1995, American Institute Of Certified Public Accountants (Aicpa) Nov 1995

Cpa Client Bulletin, November 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 19 No. 11, November 1995, American Institute Of Certified Public Accountants (Aicpa) Nov 1995

Practicing Cpa, Vol. 19 No. 11, November 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Report Of The 1994-95 Strategic Planning Committee, November 1995, American Institute Of Certified Public Accountants. Strategic Planning Committee Nov 1995

Report Of The 1994-95 Strategic Planning Committee, November 1995, American Institute Of Certified Public Accountants. Strategic Planning Committee

AICPA Annual Reports

No abstract provided.


Message From The President [1995, Vol. 18, No. 2]; Schedule Of Academy Functions [1995, Vol. 18, No. 2], Maureen Helena Berry Oct 1995

Message From The President [1995, Vol. 18, No. 2]; Schedule Of Academy Functions [1995, Vol. 18, No. 2], Maureen Helena Berry

Accounting Historians Notebook

No abstract provided.


History Papers Presented At The Aaa, Academy Of Accounting Historians Oct 1995

History Papers Presented At The Aaa, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.


Accounting Firms Histories In Teaching Auditing And Financial Accounting, Daniel T. Simon Oct 1995

Accounting Firms Histories In Teaching Auditing And Financial Accounting, Daniel T. Simon

Accounting Historians Notebook

This article does not attempt to provide a complete remedy for the lack of historical awareness of accounting history by either students or professors. Instead it provides a few pedagogical examples of how the history of accounting can be incorporated into conventional lectures on financial accounting and auditing in a way that will both introduce students to a historical perspective on accounting and contribute to an improved understanding of the basic subject matter. A rich source of accounting history is found in the official or semi-official histories of large accounting firms. Beginning in 1951 and continuing until the early 1980s, …