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Articles 6241 - 6270 of 16682

Full-Text Articles in Accounting

Tips For Trimming Your 1994 Taxes, American Institute Of Certified Public Accountants. Communications Division Jan 1994

Tips For Trimming Your 1994 Taxes, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Why Graduate Study For A Career As A Certified Public Accountant?, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Why Graduate Study For A Career As A Certified Public Accountant?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Wordperfect Shortcuts For Accountants : Merge And Macros In One Hour, Carol L. Schlein Jan 1994

Wordperfect Shortcuts For Accountants : Merge And Macros In One Hour, Carol L. Schlein

Guides, Handbooks and Manuals

No abstract provided.


Accounting Education: A Statistical Survey, 1992-93, Doyle Z. Williams Jan 1994

Accounting Education: A Statistical Survey, 1992-93, Doyle Z. Williams

Guides, Handbooks and Manuals

No abstract provided.


Accounting For Preconfirmation Contingencies In Fresh-Start Reporting; Practice Bulletin, 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1994

Accounting For Preconfirmation Contingencies In Fresh-Start Reporting; Practice Bulletin, 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Reporting Separate Investment Fund Option Information Of Defined-Contribution Pension Plans; Practice Bulletin, 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1994

Reporting Separate Investment Fund Option Information Of Defined-Contribution Pension Plans; Practice Bulletin, 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Direct-Response Advertising And Probable Future Benefits : An Interpretation Of Sop 93-7, Reporting On Advertising Costs; Practice Bulletin, 13, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1994

Direct-Response Advertising And Probable Future Benefits : An Interpretation Of Sop 93-7, Reporting On Advertising Costs; Practice Bulletin, 13, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Marketing Advantage : How To Get And Keep The Clients You Want, Colette P. Nassutti, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee Jan 1994

Marketing Advantage : How To Get And Keep The Clients You Want, Colette P. Nassutti, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Settling An Estate: Understanding Probate And Estate Administration, Stephan R. Leimberg, Phyllis Bernstein Jan 1994

Settling An Estate: Understanding Probate And Estate Administration, Stephan R. Leimberg, Phyllis Bernstein

Guides, Handbooks and Manuals

No abstract provided.


State Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. State Legislation Committee Jan 1994

State Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. State Legislation Committee

Guides, Handbooks and Manuals

4th ed. rev


Succession Planning For Small Business Owners: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1994

Succession Planning For Small Business Owners: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Tax Planning Tips For The Small Business Owner: A Speech For Cpas To Deliver To Small Business Owers, American Institute Of Certified Public Accountants. Communications Division Jan 1994

Tax Planning Tips For The Small Business Owner: A Speech For Cpas To Deliver To Small Business Owers, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Tax-Saving Ideas For 1994: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1994

Tax-Saving Ideas For 1994: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Tax-Trimming Tips For Small Businesses: A Guide From Cpas, American Institute Of Certified Public Accountants. Communications Division Jan 1994

Tax-Trimming Tips For Small Businesses: A Guide From Cpas, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Business Entities: Understanding Different Forms Of Organization For Your Businesw; Business Advice From Cpas;, Author Unknown Jan 1994

Business Entities: Understanding Different Forms Of Organization For Your Businesw; Business Advice From Cpas;, Author Unknown

Guides, Handbooks and Manuals

Business advice from CPAs


Auditing With Computers; Auditing Procedure Study;, American Institute Of Certified Public Accountants Jan 1994

Auditing With Computers; Auditing Procedure Study;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Guide To Planning For Divorce; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1994

Guide To Planning For Divorce; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Denmark; Professional Accounting In Foreign Country Series, Ernst & Young, Steven F. Moliterno Jan 1994

Accounting Profession In Denmark; Professional Accounting In Foreign Country Series, Ernst & Young, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Audits Of Airlines With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 1994

Audits Of Airlines With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Statement Of Position 94-2;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1994

Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Statement Of Position 94-2;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1994

Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Disclosure Of Certain Significant Risks And Uncertainties; Statement Of Position 94-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1994

Disclosure Of Certain Significant Risks And Uncertainties; Statement Of Position 94-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Monitoring And Updating Engagements : Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 4, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1994

Monitoring And Updating Engagements : Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 4, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Proposed Statement On Responsibilities In Personal Financial Planning Practice : Monitoring And Updating Engagements -- Functions And Responsibilities;Monitoring And Updating Engagements -- Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 8, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee Jan 1994

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Monitoring And Updating Engagements -- Functions And Responsibilities;Monitoring And Updating Engagements -- Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 8, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee

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 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 Guide for Prospective Financial Statements. The issuance of this exposure draft was approved by the PFP Executive Committee. This proposed SRPFP provides guidance to …


Proposed Statement Of Position : Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises ;Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 20, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures Jan 1994

Proposed Statement Of Position : Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises ;Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 20, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) requires insurance enterprises, where applicable, to make the following disclosures in their financial statements prepared in conformity with generally accepted accounting principles (GAAP): 1. Information about their regulatory risk-based capital (RBC). 2. The accounting methods used in their statutory financial statements that are permitted by state insurance departments that are not prescribed statutory accounting practices. 3. Information about their liabilities for unpaid property and casualty insurance claims and claim adjustment expenses. The SOP would be effective for financial statements issued for fiscal years ending after December 15, 1994.


Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is issuing this proposed statement on auditing standards to revise the guidance contained in Statement on Auditing Standards (SAS) No. 68, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance (AICPA, Professional Standards, vol. 1, AU sec. 801). This proposed Statement would provide generic guidance to practitioners engaged to perform compliance audits of governmental entities and other recipients of governmental financial assistance. In addition, this proposed Statement would not require frequent revision and updating because it does not identify compliance requirements or specify the form of reporting. This proposed Statement: a. Recognizes …


Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1994

Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) addresses auditors' considerations in reporting on statutory financial statements of insurance enterprises. The proposed SOP: 1. Rescinds SOP 90-10, Reports on Audited Financial Statements of Property and Liability Insurance Companies. 2. Discusses matters auditors should include in their reports when issuing limited or general distribution reports on statutory financial statements. 3. Discusses matters auditors should evaluate when considering issuing limited distribution reports on statutory financial statements. 4. Clarifies auditors' reporting on the statutory financial statements of mutual life insurance enterprises. This SOP would be applied to audits of financial statements for years ended on …


Proposed Statement Of Position : Reporting By Real Estate Companies Of Supplemental Current-Value Information;Reporting By Real Estate Companies Of Supplemental Current-Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 10, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1994

Proposed Statement Of Position : Reporting By Real Estate Companies Of Supplemental Current-Value Information;Reporting By Real Estate Companies Of Supplemental Current-Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 10, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance for the optional reporting of supplemental current-value information by real estate entities, substantially all of whose assets are real estate and substantially all of whose operations consist of real estate activities. Supplemental current-value information may be reported in a separate supplemental balance sheet or may be presented on the face of the entity's general-purpose, historical-cost balance sheet if the information is clearly identified as supplemental information prepared on the basis of current value to the entity. Current value to the entity, as used in this proposed SOP, refers to the estimated value …


Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1994

Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.