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Articles 6271 - 6300 of 16682
Full-Text Articles in Accounting
Inquiries Of State Insurance Regulators : 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; Statement Of Position 94-1;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Inquiries Of State Insurance Regulators : 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; Statement Of Position 94-1;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Of Related Entities By Not-For-Profit Organizations : Amendment To Aicpa Industry Audit Guides, Audits Of Voluntary Health And Welfare Organizations And Audits Of Colleges And Universities, Aicpa Audit And Accounting Guide, Audits Of Certain Nonprofit Organizations, And Sop 78-10, Accounting Principles And Reporting Practices For Certain Nonprofit Organizations; Statement Of Position 94-3;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Reporting Of Related Entities By Not-For-Profit Organizations : Amendment To Aicpa Industry Audit Guides, Audits Of Voluntary Health And Welfare Organizations And Audits Of Colleges And Universities, Aicpa Audit And Accounting Guide, Audits Of Certain Nonprofit Organizations, And Sop 78-10, Accounting Principles And Reporting Practices For Certain Nonprofit Organizations; Statement Of Position 94-3;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Statement Of Position 94-5;, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Statement Of Position 94-5;, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Industry Accounting Guide : Insurance Agents And Brokers; Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Feb. 17, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Industry Accounting Guide : Insurance Agents And Brokers; Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Feb. 17, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies);Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies); Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Statement Of Position : Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies);Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies); Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend the Audit and Accounting Guide Audits of Investment Companies (the Guide) to provide guidance on financial reporting by investment companies for certain distribution costs. It would require that: 1. A liability for excess costs should be recognized by a fund with an enhanced 12b-1 plan when the distributor incurs distribution costs, with a corresponding charge to expense. The amount of the liability should be equal to the cumulative costs incurred by the distributor less the sum of (a) the cumulative 12b-1 fees paid to date, (b) the cumulative contingent deferred sales load …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1994, July 26, 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), 1994, July 26, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 102: Client Service and Client Advocacy; 2. PROPOSED INTERPRETATION UNDER RULE 102: Applicability of Rule 102 to Members Performing Educational Services; 3. PROPOSED RULING UNDER RULE 302: Contingent Fees in Connection With an IPO Acquisition; 4. PROPOSED INTERPRETATION UNDER RULE 501: Violation of the Uniform CPA Examination Nondisclosure Statement; 5. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Independence and Attest Engagements
Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, 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 on performing and reporting on agreed-upon procedures engagements. The ASB has observed that there is diversity in practice in performing and reporting on these engagements, and that the existing guidance does not address a number of issues practitioners should consider. In addition, the ASB has concluded that negative assurance should be eliminated from agreed-upon procedures engagements covered by the Statement. The proposed Statement provides guidance to assist the practitioner in understanding: a. Agreed-upon procedures engagements and the …
Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide has been prepared to assist preparers of financial statements of broker-dealers in securities and independent auditors in auditing and reporting on those financial statements. Generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) apply to the financial statements of broker-dealers in securities. This proposed guide would supersede the AICPA Audit and Accounting Guide Audits of Brokers and Dealers in Securities, issued in 1985. This proposed guide does not address the general application of those standards; rather, it focuses on special matters unique to auditing and reporting on the financial statements of broker-dealers. …
Proposed Statement On Auditing Standards : Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, 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 auditing standards to provide guidance to auditors on performing and reporting on applying agreed-upon procedures to specified elements, accounts, or items of a financial statement. The ASB has observed that there is diversity in practice in performing and reporting on these engagements, and that the existing guidance does not address a number of issues auditors should consider. In addition, the ASB has concluded that negative assurance should be eliminated from reports on engagements covered by the Statement. The proposed Statement provides guidance to assist the auditor in …
Proposed Audit And Accounting Guide : Banks And Savings Institutions;Banks And Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 31, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Proposed Audit And Accounting Guide : Banks And Savings Institutions;Banks And Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 31, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Exposure Drafts, Comment Letters, and Statements of Position
This guide supersedes the AICPA Audit and Accounting Guide Audits of Savings Institutions and the AICPA Industry Audit Guide Audits of Banks. This guide applies to audits of the financial statements of banks and savings institutions insured by the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) of the Federal Deposit Insurance Corporation (FDIC), regardless of charter. The guide also should be applied in audits of the financial statements of other banks and savings institutions, although it does not address all matters that may be unique to those institutions due to their charter or the nature of …
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Attestation Standards As Of June 1, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Code Of Professional Conduct As Amended January 14, 1992 [1994];Bylaws And Implementing Resolutions As Amended May 26, 1993 [1994], American Institute Of Certified Public Accountants
Code Of Professional Conduct As Amended January 14, 1992 [1994];Bylaws And Implementing Resolutions As Amended May 26, 1993 [1994], American Institute Of Certified Public Accountants
AICPA Professional Standards
Booklet contains: AICPA Mission Statement Code of professional conduct as amended January 14, 1992 and Bylaws and implementing resolutions of Council as amended May 26, 1993.
Banks And Savings Institutions Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants
Banks And Savings Institutions Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Credit Union Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Credit Union Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1994; 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 - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1994; 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 - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Public Utilities Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants. Public Utilities Committee
Public Utilities Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants. Public Utilities Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1994; 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 - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Banks With Conforming Changes As Of May 1, 1994; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee
Audits Of Banks With Conforming Changes As Of May 1, 1994; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Casinos With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Audits Of Casinos With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.