Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (16491)
- Universitas Indonesia (30)
- Singapore Management University (25)
- San Jose State University (24)
- University of Dar es Salaam (17)
-
- Johnson & Wales University (6)
- University of Arkansas, Fayetteville (6)
- Bryant University (4)
- Central Bank of Nigeria (4)
- Central Washington University (4)
- University of New Hampshire (4)
- City University of New York (CUNY) (3)
- Georgia Southern University (3)
- Liberty University (3)
- Providence College (3)
- University of Malaya (3)
- Bowling Green State University (2)
- Claremont Colleges (2)
- Department of Primary Industries and Regional Development, Western Australia (2)
- Kennesaw State University (2)
- Lingnan University (2)
- Montclair State University (2)
- Northeastern Illinois University (2)
- Technological University Dublin (2)
- University for Business and Technology in Kosovo (2)
- University of Northern Iowa (2)
- West Virginia University (2)
- Wilfrid Laurier University (2)
- Andrews University (1)
- Bellarmine University (1)
- Keyword
-
- Accounting -- Law and Legislation -- Periodicals (883)
- Taxation -- Law and legislation -- United States (797)
- Etc (521)
- Manuals (484)
- Accounting -- Periodicals; Tax planning -- Periodicals (374)
-
- Ross (364)
- Accounting firms -- Management (340)
- Questions (248)
- Income tax -- United States (231)
- Accounting -- Bibliographies (220)
- Touche (201)
- Taxation -- United States (191)
- Etc. (189)
- Accounting -- Examinations (188)
- Auditing -- Standards -- United States (183)
- Finance (168)
- Bailey & Smart. New York Office; Touche (157)
- Bailey & Smart. Detroit Office; Touche (151)
- Bailey & Smart. Chicago Office; Touche (145)
- Laws (145)
- Estate planning -- United States (135)
- Bailey & Smart. San Francisco Office; Touche (126)
- Auditing (123)
- Financial planners -- United States -- Periodicals; Finance (120)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (120)
- Bailey & Smart. Los Angeles Office; Touche (118)
- Bailey & Smart. Minneapolis Office; Touche (118)
- Bailey & Smart. Boston Office; Touche (117)
- Bailey & Smart. Dayton Office; Touche (117)
- Tax administration and procedure -- United States (117)
- Publication Year
- Publication
-
- Newsletters (2382)
- Tax Adviser (2054)
- Haskins and Sells Publications (1780)
- Guides, Handbooks and Manuals (1413)
- Industry Guides (AAGs), Risk Alerts, and Checklists (1206)
-
- Accounting Historians Notebook (949)
- Accounting Historians Journal (892)
- Touche Ross Publications (844)
- Association Sections, Divisions, Boards, Teams (763)
- Exposure Drafts, Comment Letters, and Statements of Position (687)
- Journal of Accountancy (552)
- AICPA Committees (428)
- AICPA Professional Standards (338)
- Federal Publications (298)
- AICPA Annual Reports (281)
- Woman C.P.A. (274)
- Proceedings of the University of Kansas Symposium on Auditing Problems (194)
- Individual and Corporate Publications (182)
- American Institute of Accountants (170)
- Statements on Auditing Standards (148)
- Examinations and Study (133)
- The Pace Student (133)
- State Publications (96)
- Accounting Trends and Techniques (92)
- Issues Papers (57)
- Deloitte, Haskins and Sells Publications (54)
- Publications of Accounting Associations, Societies, and Institutes (43)
- Accountants' Index (31)
- Jurnal Akuntansi dan Keuangan Indonesia (26)
- Research Collection School Of Accountancy (23)
- Publication Type
- File Type
Articles 9211 - 9240 of 16682
Full-Text Articles in Accounting
Omnibus Statement On Auditing Standards -- 1983; Statement On Auditing Standards, 045, American Institute Of Certified Public Accountants. Auditing Standards Board
Omnibus Statement On Auditing Standards -- 1983; Statement On Auditing Standards, 045, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
Statement revises: substantive tests prior to the balance-sheet data related parties, and supplementary oil and gas reserve information.
Committee Handbook, 1983-84: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants
Committee Handbook, 1983-84: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Identifying Client Problems: A Diagnostic Review Technique, With Selected Working Capital Illustrations, American Institute Of Certified Public Accountants. Small Business Consulting Practices Subcommittee
Identifying Client Problems: A Diagnostic Review Technique, With Selected Working Capital Illustrations, American Institute Of Certified Public Accountants. Small Business Consulting Practices Subcommittee
AICPA Committees
No abstract provided.
Summary Of Conclusions And Report, American Institute Of Certified Public Accountants. Special Committee On Member Services
Summary Of Conclusions And Report, American Institute Of Certified Public Accountants. Special Committee On Member Services
AICPA Committees
No abstract provided.
1983 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue
1983 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue
AICPA Committees
No abstract provided.
Financial Model Preparation; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 02, Philip L. Blumenthal
Financial Model Preparation; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 02, Philip L. Blumenthal
Guides, Handbooks and Manuals
No abstract provided.
Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors
Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Model Public Accountancy Bill; Exposure Draft (American Institute Of Certified Public Accountants), 1983, December 12, American Institute Of Certified Public Accountants. Special Committee On Model Accountancy Bill, National Association Of State Boards Of Accountancy
Proposed Model Public Accountancy Bill; Exposure Draft (American Institute Of Certified Public Accountants), 1983, December 12, American Institute Of Certified Public Accountants. Special Committee On Model Accountancy Bill, National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Directory Of Member Firms, September 1, 1983, American Institute Of Certified Public Accountants. Division Of Cpa Firms
Directory Of Member Firms, September 1, 1983, American Institute Of Certified Public Accountants. Division Of Cpa Firms
Association Sections, Divisions, Boards, Teams
No abstract provided.
Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants
Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Accounting Firms And Practitioners 1983, American Institute Of Certified Public Accountants (Aicpa)
Accounting Firms And Practitioners 1983, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Your Personal Tax Saver : Year-End Worksheet For Tax Planning, American Institute Of Certified Public Accountants (Aicpa)
Your Personal Tax Saver : Year-End Worksheet For Tax Planning, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accounting Education: A Statistical Survey, 1982-83, Doyle Z. Williams
Accounting Education: A Statistical Survey, 1982-83, Doyle Z. Williams
Guides, Handbooks and Manuals
No abstract provided.
Speakers Briefing Binder, American Institute Of Certified Public Accountants (Aicpa)
Speakers Briefing Binder, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Financial Ratio Analysis; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 03, Joseph E. Palmer
Financial Ratio Analysis; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 03, Joseph E. Palmer
Guides, Handbooks and Manuals
No abstract provided.
Tax Planning Tips 1983 From The Tax Adviser, American Institute Of Certified Public Accountants (Aicpa)
Tax Planning Tips 1983 From The Tax Adviser, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
U.S. Tax Aspects Of Doing Business Abroad, 2nd Edition, Michael L. Moore
U.S. Tax Aspects Of Doing Business Abroad, 2nd Edition, Michael L. Moore
Guides, Handbooks and Manuals
No abstract provided.
Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Election Campaign Guide Task Force
Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Election Campaign Guide Task Force
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1983, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1983, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Reporting By Banks Of Investment Securities Gains Or Losses : December 31, 1983 : Amendment To Aicpa Industry Audit Guide Audits Of Banks; Statement Of Position 83-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting By Banks Of Investment Securities Gains Or Losses : December 31, 1983 : Amendment To Aicpa Industry Audit Guide Audits Of Banks; Statement Of Position 83-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Reporting By Banks Of Investment Securities Gains Or Losses;Reporting By Banks Of Investment Securities Gains Or Losses; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Apr. 22, American Institute Of Certified Public Accountants. Banking Committee
Proposed Statement Of Position : Reporting By Banks Of Investment Securities Gains Or Losses;Reporting By Banks Of Investment Securities Gains Or Losses; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Apr. 22, American Institute Of Certified Public Accountants. Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position provides guidance for bank reporting of investment securities gains or losses in the income statement. The AICPA Banking Committee recommends the following: (1) Net investment securities gains or losses should be presentd on a separate line, on a pretax basis, in the "other income" section of a bank's income statement. If not material, they may be included in "other income." (2) Prior periods' interim and annual financial statements should be restated to conform with the one-step format. (3) If significant to an understanding of the revised reporting format, the tax effect of securities gains or losses …
Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement consists solely of amendments to existing Statements and would supersede Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor's Study and Evaluation of Internal Control. The board believes that auditors consider the methods of data processing, including the use of computers, in essentially the same way, and the same time, they consider other significant factors that may affect their examination of financial statements. For example, in planning an examination, the auditor considers those aspects of a client's business that may affect the nature, timing, and extent of audit procedures, including the characteristics associated …
Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement provides guidance for health care entities (a) reporting long-term debt issued through a financing authority, (b) classifying funds whose use is limited as either general (unrestricted) or restricted, and (c) reporting related investment income and interest expense in the financial statements. Only assets restricted by a donor or by a grantor should be reported in the restricted funds section. Unrestricted funds should be called general funds and health care entities should report, as liabilities in the general funds section of the balance sheet, debt issued for their benefit and for repayment of which they are repsonsible when …
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1983, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1983, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Bylaws And Implementing Resolutions Of Council As Amended May 10, 1983;Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983, American Institute Of Certified Public Accountants
Bylaws And Implementing Resolutions Of Council As Amended May 10, 1983;Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983, American Institute Of Certified Public Accountants
AICPA Professional Standards
Booklet includes: Bylaws and implementing Resolutions of Council as amended May 10, 1983 and Rules of Conduct of the Code of Professional Ethics as amended January 6, 1983: The Rules of Conduct as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional Standards, vol. 2.
Audits Of Finance Companies, Draft 10/4/83, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Audits Of Finance Companies, Draft 10/4/83, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide describes operations and accounting practices that are unique to the casino industry as well as matters that are unique to the audit of a casino's financial statements. In addition, it describes some of the regulatory requirements of the industry. Specifically, the proposed guide discusses the importance of effective internal accounting controls in casinos and notes that the auditor normally relies heavily on those controls to restrict his substantive testing because individual table game transactions (bets) are not recorded. Other significant matters covered by the proposed guide are— 1. The unique problems in testing cash …
Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Proposed Interpretation 503-2, "Definition of the Word 'Client' as Used in Rule 503," narrows the term "client" to a person or entity that has retained a member or his firm engaged in the practice of public accounting to perform audit, accounting, review, compilation, tax, or management advisory services. Proposed Interpretation 503-3, "Definition of 'Products or Services of Others' as Used in Rule 503," limits the application of rule 503 to the referral of those products or services with respect to which CPAs can reasonably be expected by clients to have professional skill or knowledge as a result of education or …
Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed guide provides guidance for management and other responsible parties regarding the preparation and presentation of prospective financial statements. Prospective financial statements are financial information about the future that impart certain minimum details about the results of operations and changes in financial position. The draft also provides guidance for accountants, WHETHER ENGAGED IN ACCOUNTING, AUDITING, TAX, OR MAS PRACTICES, and would require accountants associated with prospective financial statements to report on them. Accountants may be associated with prospective financial statements as a result of engagements conducted for the express purpose of compiling or reviewing such statements or in conjunction …
Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions Committee
Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide describes operations and accounting practices that are unique to the credit union industry as well as matters that are unique to the audit of a credit unions' financial statements. In addition, it describes some of the regulatory requirements of the industry. The proposed guide states that savings (share) accounts in a credit union should be classified as liabilities on the credit union's statement of financial condition. This presentation is consistent with the prevailing practice in mutually owned savings and loan associations and savings banks. Furthermore, it is consistent with the concept of liabilities expressed …