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Articles 5971 - 6000 of 16682
Full-Text Articles in Accounting
Implementing A Legal Liability Gap Analysis Study: A Guide For State Societies, American Institute Of Certified Public Accountants. Accountants' Legal Liability Subcommittee
Implementing A Legal Liability Gap Analysis Study: A Guide For State Societies, American Institute Of Certified Public Accountants. Accountants' Legal Liability Subcommittee
Guides, Handbooks and Manuals
No abstract provided.
Good News For Good Samaritans : A Guide To Deducting Charitable Contributions, American Institute Of Certified Public Accountants. Communications Division
Good News For Good Samaritans : A Guide To Deducting Charitable Contributions, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
How Do I Know If My Organizations' Internal Controls Are Working? Some Common Sense Questions For Senior Executives And Directors, Committee Of Sponsoring Organizations Of The Treadway Commission
How Do I Know If My Organizations' Internal Controls Are Working? Some Common Sense Questions For Senior Executives And Directors, Committee Of Sponsoring Organizations Of The Treadway Commission
Guides, Handbooks and Manuals
No abstract provided.
Foreign Accountancy Institutes, July 1995, American Institute Of Certified Public Accountants (Aicpa)
Foreign Accountancy Institutes, July 1995, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Flat Taxes And Consumption Taxes : A Guide To The Debate;, Martin A. Sullivan, American Institute Of Certified Public Accountants. Tax Division
Flat Taxes And Consumption Taxes : A Guide To The Debate;, Martin A. Sullivan, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Flat Taxes And Consumption Taxes : A Guide To The Debate;, Martin A. Sullivan, American Institute Of Certified Public Accountants. Tax Division
Flat Taxes And Consumption Taxes : A Guide To The Debate;, Martin A. Sullivan, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Accounting And Reporting By Limited Liability Companies And Limited Liability Partnerships; Practice Bulletin, 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting And Reporting By Limited Liability Companies And Limited Liability Partnerships; Practice Bulletin, 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Taming Your Taxes: 1995 Filing Tips From Cpas, American Institute Of Certified Public Accountants. Communications Division;
Taming Your Taxes: 1995 Filing Tips From Cpas, American Institute Of Certified Public Accountants. Communications Division;
Guides, Handbooks and Manuals
No abstract provided.
Tax Saving Solutions For 1995: A Cpas Guide For Small Businesses, American Institute Of Certified Public Accountants. Communications Division
Tax Saving Solutions For 1995: A Cpas Guide For Small Businesses, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Auditing In Common Computer Environments; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Auditing In Common Computer Environments; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Guide To Registering As An Investment Adviser; The Pfp Library, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guide To Registering As An Investment Adviser; The Pfp Library, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Pfp Practice Handbook, 1995, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Pfp Practice Handbook, 1995, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Agribusiness Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Agribusiness Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
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 1995 Edtion, American Institute Of Certified Public Accountants. Technical Information Division, Luis E. Cabrera
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 1995 Edtion, American Institute Of Certified Public Accountants. Technical Information Division, Luis E. Cabrera
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Not-For-Profit Organizations Receiving Federal Awards : Amendment To Aicpa Audit And Accounting Guides, Audits Of Providers Of Health Care Services, Audits Of Voluntary Health And Welfare Organizations, Audits Of Colleges And Universities, And Audits Of Certain Nonprofit Organizations; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Audits Of Not-For-Profit Organizations Receiving Federal Awards : Amendment To Aicpa Audit And Accounting Guides, Audits Of Providers Of Health Care Services, Audits Of Voluntary Health And Welfare Organizations, Audits Of Colleges And Universities, And Audits Of Certain Nonprofit Organizations; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 95-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 95-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditor's Reporting On Statutory Financial Statements Of Insurance Enterprises : Supersedes Statement Of Position 90-10, Reports On Audited Financial Statements Of Property And Liability Insurance Companies, And Amends Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Statement Of Position 95-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Auditor's Reporting On Statutory Financial Statements Of Insurance Enterprises : Supersedes Statement Of Position 90-10, Reports On Audited Financial Statements Of Property And Liability Insurance Companies, And Amends Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Statement Of Position 95-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters, Personal Financial Planning Exposure Draft 8/15/95: Proposed Statement On Responsibilities In Personal Financial Planning Practice: Developing A Basis For Recommendations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters, Personal Financial Planning Exposure Draft 8/15/95: Proposed Statement On Responsibilities In Personal Financial Planning Practice: Developing A Basis For Recommendations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Exposure Draft, Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Exposure Draft, Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Certain Insurance Activities Of Mutual Life Insurance Enterprises; Statement Of Position 95-1;, American Institute Of Certified Public Accountants. Mutual Life Insurance Task Force
Accounting For Certain Insurance Activities Of Mutual Life Insurance Enterprises; Statement Of Position 95-1;, American Institute Of Certified Public Accountants. Mutual Life Insurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995;Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995;Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. This proposed Statement would amend various sections of the SASs and the SSAEs. Among its more significant provisions are amendments that would: 1. Clarify the requirement to prepare a written audit program for every audit. 2. Preclude the auditor from using conditional language in a going-concern explanatory paragraph. 3. Preclude an AICPA accounting or audit guide or auditing interpretation …
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report ;Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report ;Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. The ASB is proposing changes to SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 31 9), to replace the SAS No. 55 definition and description of the internal control structure with the definition and description in Internal Control — Integrated Framework, published by the Committee of …
Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force
Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Guide applies to organizations whose principal operations consist of providing or agreeing to provide health care services and that derive all or almost all of their revenues from the sale of goods or services; it also applies to organizations whose primary activities are the planning, organization, and oversight of such organizations, such as parent or holding companies of health care providers. This Guide applies to health care organizations that are either (a) investor-owned businesses or (b) not-for-profit organizations that have no ownership interest and are essentially self-sustaining from fees charged for goods and services, as defined in Financial Accounting …
Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
This AICPA Audit and Accounting Guide has been prepared to assist nongovernmental not-for-profit organizations in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. This Guide applies to organizations that meet the definition of a not-for-profit organization included in appendix D of Financial Accounting Standards Board (FASB) Statement No. 117, Financial Statements of Not-for-Profit Organizations. Some organizations that have traditionally been considered to be not-for-profit organizations and that have been covered by American Institute of Certified Public Accountants (AICPA) Industry Audit Guides or Audit and …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF DEFINITION UNDER ET SECTION 92: Financial Statements; 2. PROPOSED RULING UNDER RULE 203: Applicability of Rule 203 to Members Performing Litigation Support Services; 3. PROPOSED RULING UNDER RULE 102: Client Advocacy and Expert Witness Services ? PROPOSED RULING UNDER RULE 101: Member's Indemnification of a Client
Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force
Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) consists of two Parts: (1) a nonauthoritative discussion of major federal legislation dealing with pollution control (responsibility) laws and environmental remediation (cleanup) laws and the need to consider various individual state and other non-United States government requirements and (2) authoritative guidance on specific accounting issues that are present in the recognition, measurement, display, and disclosure of environmental remediation liabilities. This SOP does not provide guidance on accounting for pollution control costs with respect to current operations or on accounting for costs of future site restoration or closure that are required upon the cessation of operations …
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning (PFP) services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Audit and Accounting Guide Guide for Prospective Financial Information. The issuance of this exposure draft was approved by the PFP Executive Committee. This …
Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice ;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Monitoring A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 18, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice ;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Monitoring A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 18, 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 two Statements on Quality Control Standards (SQCSs) to provide a CPA firm with improved guidance for establishing a quality control system for its accounting and auditing practice. The AICPA Division for CPA Firms SEC Practice Section Peer Review Committee and Private Companies Practice Section Peer Review Committee and the AICPA Peer Review Board (collectively the AICPA practice-monitoring committees) have observed that there is a diversity in practice and existing guidance does not address a number of issues CPA firms should consider in establishing a quality control system and suggested the …
Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Continuing Professional Education (Cpe) Network, August 31, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995 Aug. 31, American Institute Of Certified Public Accountants. Cpe Planning Committee
Continuing Professional Education (Cpe) Network, August 31, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995 Aug. 31, American Institute Of Certified Public Accountants. Cpe Planning Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.