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Articles 9451 - 9480 of 16682

Full-Text Articles in Accounting

Operational Audit Engagements: Report Of The Special Committee On Operational And Management Auditing, American Institute Of Certified Public Accountants. Special Committee On Operational And Management Auditing Jan 1982

Operational Audit Engagements: Report Of The Special Committee On Operational And Management Auditing, American Institute Of Certified Public Accountants. Special Committee On Operational And Management Auditing

AICPA Committees

No abstract provided.


College Accounting Testing Program, American Institute Of Certified Public Accountants.Testing Project Office Jan 1982

College Accounting Testing Program, American Institute Of Certified Public Accountants.Testing Project Office

AICPA Committees

No abstract provided.


Aicpa Accounting Testing Program, American Institute Of Certified Public Accountants. Testing Project Office Jan 1982

Aicpa Accounting Testing Program, American Institute Of Certified Public Accountants. Testing Project Office

AICPA Committees

No abstract provided.


Professional Accounting Testing Program, American Institute Of Certified Public Accountants. Testing Project Office Jan 1982

Professional Accounting Testing Program, American Institute Of Certified Public Accountants. Testing Project Office

AICPA Committees

No abstract provided.


Report Of The Task Force To Propose Implementation Plan For Armstrong Committee Report, June 1982, American Institute Of Certified Public Accountants. Professional Ethics Division Jan 1982

Report Of The Task Force To Propose Implementation Plan For Armstrong Committee Report, June 1982, American Institute Of Certified Public Accountants. Professional Ethics Division

AICPA Committees

No abstract provided.


Committee Handbook 1982/83, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Committee Handbook 1982/83, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Guide For A Review Of A Financial Forecast (1982); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1982

Guide For A Review Of A Financial Forecast (1982); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa, Your Professional Organization, American Institute Of Certified Public Accountants Jan 1982

Aicpa, Your Professional Organization, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting Profession : Years Of Trial, 1969-1980, Wallace E. Olson Jan 1982

Accounting Profession : Years Of Trial, 1969-1980, Wallace E. Olson

Association Sections, Divisions, Boards, Teams

No abstract provided.


Sunset Review Of Accounting Principles : Report, American Institute Of Certified Public Accountants. Division For Cpa Firms. Technical Issues Committee Jan 1982

Sunset Review Of Accounting Principles : Report, American Institute Of Certified Public Accountants. Division For Cpa Firms. Technical Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Directory Of Member Firms, September 1, 1982, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1982

Directory Of Member Firms, September 1, 1982, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


Public Service And The Cpa, American Institute Of Certified Public Accountants Jan 1982

Public Service And The Cpa, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants Jan 1982

Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Consideration Of Elimination Of The "Subject To" Qualification: Public Meeting - June 30, 1982 (Part 2), American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Consideration Of Elimination Of The "Subject To" Qualification: Public Meeting - June 30, 1982 (Part 2), American Institute Of Certified Public Accountants. Auditing Standards Board

Guides, Handbooks and Manuals

No abstract provided.


Consideration Of Elimination Of The "Subject To" Qualification: Public Meeting - June 30, 1982 (Part 1), American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Consideration Of Elimination Of The "Subject To" Qualification: Public Meeting - June 30, 1982 (Part 1), American Institute Of Certified Public Accountants. Auditing Standards Board

Guides, Handbooks and Manuals

No abstract provided.


Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Suggested Questions And Answers Regarding Section 6661, Substantial Understatement Of Liability As Enacted By The Tax Equity And Fiscal Responsibility Act Of 1982, American Institute Of Certified Public Accountants. Federal Tax Division Jan 1982

Suggested Questions And Answers Regarding Section 6661, Substantial Understatement Of Liability As Enacted By The Tax Equity And Fiscal Responsibility Act Of 1982, American Institute Of Certified Public Accountants. Federal Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Public Service Award Program For Certified Public Accountants 1982, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Public Service Award Program For Certified Public Accountants 1982, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Public Service And The Cpa, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Public Service And The Cpa, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Associations Of Cpa Firms, June 1983, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Associations Of Cpa Firms, June 1983, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Planning Tips 1982 From The Tax Adviser, Irvin F. Diamond, Mike Walker Jan 1982

Tax Planning Tips 1982 From The Tax Adviser, Irvin F. Diamond, Mike Walker

Guides, Handbooks and Manuals

No abstract provided.


Audit Problems Encountered In Small Business Engagements; Auditing Research Monograph, 5, D. D. Raiborn, American Institute Of Certified Public Accountants. Computer Services Executive Committee Jan 1982

Audit Problems Encountered In Small Business Engagements; Auditing Research Monograph, 5, D. D. Raiborn, American Institute Of Certified Public Accountants. Computer Services Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Assisting Small Business Clients In Obtaining Funds; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 01, American Institute Of Certified Public Accountants Jan 1982

Assisting Small Business Clients In Obtaining Funds; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 01, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1982, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1982, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1982

Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting And Reporting By Defined Contribution Plans And Employee Health And Welfare Benefit Plans : Proposed Accounting Chapters, Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Jan. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee Jan 1982

Accounting And Reporting By Defined Contribution Plans And Employee Health And Welfare Benefit Plans : Proposed Accounting Chapters, Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Jan. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft is the proposed accounting chapters of the audit guide, Audtis of Employee Benefit Plans. An exposure draft of the proposed auditing sections of that audit guide was issued for comments on on June 30, 1980. The accounting guidance in this exposure draft for defined contribution plans and employee health and welfare benefit plans is intended to be consistent with the principles in FASB Statement No. 35 to the extent they are relevant. This exposure draft describes the form of financial statements, provides for the reporting of plan investments at fair value, and describes additional financial statement disclosures. …


Proposed Auditing Statement Of Position : Auditing Property And Liability Reinsurance ;Auditing Property And Liability Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 15, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force Jan 1982

Proposed Auditing Statement Of Position : Auditing Property And Liability Reinsurance ;Auditing Property And Liability Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 15, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft provides guidance on certain significant aspects of internal accounting controls and auditing procedrues for property and liability reinsurance, including accident and health reinsurance. For ceded reinsurance, this draft provides guidance on internal accounting controls and related auditing procedures regarding the evaluation of the assuming company's financial responsibility and stability. For assumed reinsurance, the draft provides guidance on internal accounting controls and related auditing procedures regarding the assessment of the accuracy and reliability of data received from the ceding company. The draft also provides guidance on the auditor's tests of selected reinsurance contracts, transactions, and related balances and …


Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards ;Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 23, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1982

Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards ;Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 23, 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 the following existing statements: SAS No. 1, Section 150: Generally Accepted Auditing Standards; SAS NO. 1, Section 320: The Auditor's Study and Evaluation of Internal Control: SAS No. 1, Section 331, Receivables and Inventories; SAS No. 1, Section 420: Consistency of Application of Genearlly Accepted Accounting Principles; SAS No. 1, Section 901: Public Warehouses--Controls and Auditing Procedures for Goods Held; SAS No. 2, Paragraph 39: Reports on Audited financial Statements; SAS No. 5, Paragraphs 5 and 6: The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Indpendent …


Proposed Interpretation Of 101-9 : The Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence ;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Aug. 11, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1982

Proposed Interpretation Of 101-9 : The Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence ;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Aug. 11, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This interpretation defines certain terms used in rule 101 and, in doing so, also explains how independence may be impaired through certain family relationships.


Proposed Statement On Auditing Standards : Related Party Transactions ;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Oct. 22, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1982

Proposed Statement On Auditing Standards : Related Party Transactions ;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Oct. 22, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement consists solely of editorial amendments to SAS NO. 6, Related Partly Transactions. The purpose of the amendments is to remove accounting guidance and disclosure standards that are now contained in FASB Statement of Financial Accounting Standards No. 57, Related Party Disclosures. The proposed SAS does not change the audit procedures that should be applied to identify related parties and to understand transactions with those parties, and thus it should not affect practice.