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Articles 8401 - 8430 of 16682
Full-Text Articles in Accounting
Washington Report, Vol. 15 No.21, July 21, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.21, July 21, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.28, September 15, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.28, September 15, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.29, September 22, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.29, September 22, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.20, July 14, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.20, July 14, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.32, October 13, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.32, October 13, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.35, November 3, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.35, November 3, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.34, October 27, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.34, October 27, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.4, March 31, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.4, March 31, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.6, April 6, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.6, April 6, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Cpa Letter, 1986, American Institute Of Certified Public Accountants
Cpa Letter, 1986, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Washington Report, Vol. 15 No.39, December 1, 1986, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.39, December 1, 1986, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Financial Statements Prepared For Use In Other Countries; Statement On Auditing Standards, 051, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance for an independent auditor practicing in the United States who is engaged to report on the financial statements of a U.S. entity that have been prepared in conformity with accounting principles generally accepted in another country for use outside the United States. A "U.S. entity" is an entity that is either organized or domiciled in the United States.
Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Reports On The Application Of Accounting Principles; Statement On Auditing Standards, 050, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This statement provides guidance that an accountant in public practice (reporting accountant), either in connection with a proposal to obtain a new client or otherwise, should apply. 3a. When preparing a written report on the application of accounting principles to specified transactions, either completed or proposed (specific transactions). b. When requested to provide a written report on the type of opinion that may be rendered on a specific entity's financial statements. c. When preparing a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a particular principal (hypothetical transactions).
Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1986), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 49 (1986), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
What's Going On, Edition 86-7 (December, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-7 (December, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Shaker Accounting Records At Pleasant Hill: 1830-1850, Larry Kreiser, Philip N. Dare
Shaker Accounting Records At Pleasant Hill: 1830-1850, Larry Kreiser, Philip N. Dare
Accounting Historians Journal
Shakertown at Pleasant Hill, Kentucky was the third largest of nineteen Shaker communities which existed in eight states during the nineteenth century. Many of the accounting records used by the Pleasant Hill Shakers are still in existence. An analysis of these records indicates that the same care and attention to detail which came to be associated with the Pleasant Hill Shakers in agriculture, mechanics, and architecture is also evident in their accounting records.
Evolution Of Financial Statement Indexation In Brazil, Timothy S. Doupnik
Evolution Of Financial Statement Indexation In Brazil, Timothy S. Doupnik
Accounting Historians Journal
Accounting for inflation is one of the more controversial topics in financial reporting. This paper traces the evolution of the system of inflation accounting used in one of the most highly inflationary economies in the world: Brazil. The history of inflation accounting in Brazil (known as monetary correction) is divided into three time periods: pre-1964, 1964 to 1976, and 1976 to the present. The events pertinent to the system of monetary correction in each of these periods are first discussed and then evaluated. It is shown that the system of monetary correction has been subject to massive political pressures since …
In Our Opinion… , Vol. 2 No. 4, October, 1986, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 2 No. 4, October, 1986, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Case For Partial Tax Allocation: Will Enhance Comparability And Add Relevance, Jerry G. Kreuze, Daphne Main
Case For Partial Tax Allocation: Will Enhance Comparability And Add Relevance, Jerry G. Kreuze, Daphne Main
Woman C.P.A.
No abstract provided.
William O. Douglas On The Transfer Of The Securities And Exchange Commission's Authority For The Development Of Rules For Financial Reporting, Robert Chatov
Accounting Historians Journal
As an SEC Commissioner, William O. Douglas favored active SEC participation in the development of rules of accounting for financial reporting under the Securities Acts. A retrospective letter dated September 29, 1973 indicates that the pre-War SEC Commission did not contemplate the virtually complete transfer to the private sector of the authority for development of corporate financial reporting that characterizes the position of today's SEC.
Recent History Of Corporate Audit Committees, Brenda S. Birkett
Recent History Of Corporate Audit Committees, Brenda S. Birkett
Accounting Historians Journal
This article explores factors in the financial, legal and social environments that have significantly influenced the development of corporate audit committees. Particular emphasis is given to the actions of the Securities and Exchange Commission and the American Institute of Certified Public Accountants.
Chronological Review Of The Authoritative Literature On Interperiod Tax Allocation: 1940-1985, Frank R. Rayburn
Chronological Review Of The Authoritative Literature On Interperiod Tax Allocation: 1940-1985, Frank R. Rayburn
Accounting Historians Journal
In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the liability, deferred or net-of-tax methods of partial allocation to the deferred method of comprehensive allocation. The FASB's recent endorsement of the liability method of comprehensive allocation suggests a major theoretical shift from accounting policy followed since 1967.
Where's The R In Debit?, W. Richard Sherman
Where's The R In Debit?, W. Richard Sherman
Accounting Historians Journal
The common abbreviation for the accounting term debit is a puzzling one: Dr. Today, particularly with our depersonalized treatment of the accounting or bookkeeping debit, there is no obvious clue as to why there is an r in debit at all. An investigation of the history and evolution of the debit in bookkeeping reveals the reason for the abbreviation: a reason almost totally lost without historical perspective. Whereas the accounting debit is now viewed as a technical term, devoid of any value considerations, referring simply to the left side of a journal entry or ledger account, this was not always …
Accounting Historians Journal, 1986, Vol. 13, No. 2 [Whole Issue]
Accounting Historians Journal, 1986, Vol. 13, No. 2 [Whole Issue]
Accounting Historians Journal
Fall issue
Discussant's Response To "'Under The Spreading Chestnut Tree,' Accountants' Legal Liability -- A Historical Perspective", Thomas A. Gavin
Discussant's Response To "'Under The Spreading Chestnut Tree,' Accountants' Legal Liability -- A Historical Perspective", Thomas A. Gavin
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
In Our Opinion… , Vol. 2 No. 3, July, 1986, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 2 No. 3, July, 1986, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
What's Going On, Edition 86-3 (July, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-3 (July, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 86-6 (November, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-6 (November, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 86-2 (June, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-2 (June, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 86-4 (July, 1986), American Institute Of Certified Public Accountants
What's Going On, Edition 86-4 (July, 1986), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.