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Full-Text Articles in Accounting

New Global Realities And Their Impact On The Accounting Profession, Edward A. Kangas Jan 1990

New Global Realities And Their Impact On The Accounting Profession, Edward A. Kangas

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Discussant's Response To "Expert Systems And Ai-Based Decision Support In Auditing: Progress And Perspectives", Dana A. Madalon, Frederick W. Rook Jan 1990

Discussant's Response To "Expert Systems And Ai-Based Decision Support In Auditing: Progress And Perspectives", Dana A. Madalon, Frederick W. Rook

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


With Firmness In The Right, Frederick L. Neumann Jan 1990

With Firmness In The Right, Frederick L. Neumann

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Analytical Procedure Results As Substantive Evidence, William R. Kinney, Christine M. Hanes Jan 1990

Analytical Procedure Results As Substantive Evidence, William R. Kinney, Christine M. Hanes

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.


Annual Report 1989-1990, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1990

Annual Report 1989-1990, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Aicpa Annual Report 1989-90; Strategies & Strength: Charting A New Decade, American Institute Of Certified Public Accountants Jan 1990

Aicpa Annual Report 1989-90; Strategies & Strength: Charting A New Decade, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Health Care Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Health Care Industry Developments - 1990; 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, 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Investment Companies Industry Developments, 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Savings Institutions Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Savings Institutions Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Securities Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Securities Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


1990 Small Business Survey Report, May 1, 1990, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1990

1990 Small Business Survey Report, May 1, 1990, American Institute Of Certified Public Accountants. Private Companies Practice Section

AICPA Annual Reports

No abstract provided.


Aicpa Committees, 1990-91: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meetings, American Institute Of Certified Public Accountants Jan 1990

Aicpa Committees, 1990-91: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meetings, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Report Of The Special Committee On Governance And Structure, American Institute Of Certified Public Accountants. Special Committee On Governance And Structure Jan 1990

Report Of The Special Committee On Governance And Structure, American Institute Of Certified Public Accountants. Special Committee On Governance And Structure

AICPA Committees

No abstract provided.


Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1990 November, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1990

Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1990 November, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.


Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1990 January, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1990

Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1990 January, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.


National Cpe Curriculum: A Pathway To Excellence, American Institute Of Certified Public Accountants. National Cpe Curriculum Subcommittee Jan 1990

National Cpe Curriculum: A Pathway To Excellence, American Institute Of Certified Public Accountants. National Cpe Curriculum Subcommittee

AICPA Committees

No abstract provided.


Introduction To Natural Language Processing : A Special Report Developed For Cpas Seeking To Become Familiar With Natural Language Processing Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants Jan 1990

Introduction To Natural Language Processing : A Special Report Developed For Cpas Seeking To Become Familiar With Natural Language Processing Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Accounting Literature Awards, 1966-1990, American Institute Of Certified Public Accountants. Joint Aaa/Aicpa Accountig Literature Awards Commitee Jan 1990

Accounting Literature Awards, 1966-1990, American Institute Of Certified Public Accountants. Joint Aaa/Aicpa Accountig Literature Awards Commitee

AICPA Committees

No abstract provided.


Guide For The Use Of Real Estate Appraisal Information As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1990

Guide For The Use Of Real Estate Appraisal Information As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Of Emerging Issues Task Force Consensuses : An Accounting And Reporting Practice Aid, March 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin, J. Byrne Kelly Jan 1990

Checklist Of Emerging Issues Task Force Consensuses : An Accounting And Reporting Practice Aid, March 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli Jan 1990

Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Journey To Financial Independence, American Institute Of Certified Public Accountants. Communications Division Jan 1990

Journey To Financial Independence, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Design Issues In A Credit Method Value-Added Tax For The United States, Lorence L. Bravenec, American Institute Of Certified Public Accountants. Tax Division Jan 1990

Design Issues In A Credit Method Value-Added Tax For The United States, Lorence L. Bravenec, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division Jan 1990

Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1989/90, American Institute Of Certified Public Accountants. Tax Division Jan 1990

Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1989/90, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Directory Of Member Firms, January 1, 1990, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1990

Directory Of Member Firms, January 1, 1990, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


An Explanation Of Fasb #96, Michael R. Armbrecht Jan 1990

An Explanation Of Fasb #96, Michael R. Armbrecht

Presidential Scholars Theses (1990 – 2006)

Deferred taxes exist because Generally Accepted Accounting Principles CGAAP and tax laws differ. These differing rules require companies to prepare two sets of financial statements, one for their stockholders and other financial statement users (GAAP) and one for the Internal Revenue Service. The two sets of financial records result in a net income for GAAP purposes which differs from the income on which the tax is computed. Since 1967, the reconciliation of these two sets of books was prescribed by Accounting Principle Board Opinion #11. The reconciIiation is necessary because expenses are usually recognized faster and revenue recognized later under …


Practicing Cpa On Practice Development : A Collection Of Articles From The Aicpa Local Firms Newsletter, Graham G. Goddard Jan 1990

Practicing Cpa On Practice Development : A Collection Of Articles From The Aicpa Local Firms Newsletter, Graham G. Goddard

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Quality Review Program Manual As Of January 1 1990, American Institute Of Certified Public Accountants. Quality Review Executive Committee Jan 1990

Aicpa Quality Review Program Manual As Of January 1 1990, American Institute Of Certified Public Accountants. Quality Review Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Managing Credit: Avoiding The Debt Trap, American Institute Of Certified Public Accountants. Communications Division Jan 1990

Managing Credit: Avoiding The Debt Trap, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.