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Articles 3811 - 3840 of 33426

Full-Text Articles in Accounting

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, And Curtis G. Wilson, Associate Chief Counsel For Passthroughs And Special Industries, Internal Revenue Service, Re: Request For Guidance On Foreign Trusts As Part Of The Hire Act., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Mar 2011

Letter From Patricia A. Thompson, Cpa, Chair, Aicpa Tax Executive Committee, To The Honorable Douglas H. Shulman, Commissioner, Internal Revenue Service, And Curtis G. Wilson, Associate Chief Counsel For Passthroughs And Special Industries, Internal Revenue Service, Re: Request For Guidance On Foreign Trusts As Part Of The Hire Act., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Chair's Letter--March 2011: Paul V. Stahlin, Cpa, Chairman, Aicpa Board Of Directors., Paul V. Stahlin Mar 2011

Chair's Letter--March 2011: Paul V. Stahlin, Cpa, Chairman, Aicpa Board Of Directors., Paul V. Stahlin

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2011

Comment Letters On Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, Comments Are Requested By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, March 7, American Institute Of Certified Public Accountants. Auditing Standards Board Mar 2011

Proposed Statement On Auditing Standards, Omnibus Statement On Auditing Standards—2011, March 7, 2011, Comments Are Requested By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, March 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa) Mar 2011

Cpa Client Bulletin, March 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force Mar 2011

Gaming, American Institute Of Certified Public Accountants. Gaming Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Financial Statement Preparation Manual, Nonauthoritative Practice Aids, March 2011, American Institute Of Certified Public Accountants (Aicpa) Mar 2011

Aicpa Financial Statement Preparation Manual, Nonauthoritative Practice Aids, March 2011, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, Comments Are Requested By May 31, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Feb 2011

Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, Comments Are Requested By May 31, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Feb 2011

Comment Letters On Omnibus Proposal, Aicpa Professional Ethics Division, Interpretations And Rulings, February 28, 2011, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2011

Comment Letter: Re: Comments On Proposed Regulations Under Section 263(A) Guidance Regarding Deduction And Capitalization Of Expenditures Related To Tangible Property (Reg-168745-03)., Patricia A. Thompson, American Institute Of Certified Public Accountants. Tax Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb) Meeting, February 16, 2011 Conference Call; Highlights (Asb) Meeting, February 16, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2011

Auditing Standards Board (Asb) Meeting, February 16, 2011 Conference Call; Highlights (Asb) Meeting, February 16, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee Feb 2011

Proposed Interpretations Of Statement On Standards For Tax Services No. 1, Tax Return Positions Proposed, Interpretation No. 1-1, “Reporting And Disclosure Standards,” Proposed Interpretation No. 1-2, “Tax Planning,” February 3, 2011, Comments Should Be Received By May 15, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, February 3, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Cpa Client Bulletin, February 2011, American Institute Of Certified Public Accountants (Aicpa) Feb 2011

Cpa Client Bulletin, February 2011, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Revised Applicability Of Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Feb 2011

Revised Applicability Of Statements On Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Letter From Thomas Burrage, Cpa/Abv/Cff, Cva, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Office Of Regulations And Interpretations, Employee Benefits Security Administration, U.S. Department Of Labor, Re: Definition Of Fiduciary Proposed Rule., American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee Feb 2011

Letter From Thomas Burrage, Cpa/Abv/Cff, Cva, Chair, Aicpa Forensic And Valuation Services Executive Committee, To Office Of Regulations And Interpretations, Employee Benefits Security Administration, U.S. Department Of Labor, Re: Definition Of Fiduciary Proposed Rule., American Institute Of Certified Public Accountants. Forensic And Valuation Services Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Tax Planning Alert--The 2010 Tax Act: Client Resources From Your Trusted Business Advisor., Martin M. Shenkman Feb 2011

Tax Planning Alert--The 2010 Tax Act: Client Resources From Your Trusted Business Advisor., Martin M. Shenkman

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Compilation Performed Under Ssars 19, January 31, 2011, Comments Are Requested By April 29, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, January 31, American Institute Of Certified Public Accountants. Peer Review Board Jan 2011

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Compilation Performed Under Ssars 19, January 31, 2011, Comments Are Requested By April 29, 2011; Exposure Draft (American Institute Of Certified Public Accountants), 2011, January 31, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Compilation Performed Under Ssars 19, January 31, 2011, American Institute Of Certified Public Accountants. Peer Review Board Jan 2011

Comment Letters On Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Compilation Performed Under Ssars 19, January 31, 2011, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Agenda, Auditing Standards Board, January 11-13, 2011, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Agenda, Auditing Standards Board, January 11-13, 2011, Meeting San Juan, Puerto Rico, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board (Asb) Meeting, January 11-13, 2011, San Juan, Puerto Rico; Highlights (Asb) Meeting, January 11-13, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Auditing Standards Board (Asb) Meeting, January 11-13, 2011, San Juan, Puerto Rico; Highlights (Asb) Meeting, January 11-13, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2011

Statement On Auditing Standards No. 122, Clarification And Recodification; Statement On Auditing Standards No. 123, Omnibus Statement On Auditing Standards, 2011; Statement On Auditing Standards No. 124, Financial Statements Prepared In Accordance With A Financial Reporting Framework Generally Accepted In Another Country, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

No abstract provided.


Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note From The Co-Editors, Academy Of Accounting Historians Jan 2011

Contents [2011, Vol. 38, No. 1]; Statement Of Policy [2011, Vol. 38, No. 1]; Guide For Manuscript Submission [2011, Vol. 38, No. 1]; Note From The Co-Editors, Academy Of Accounting Historians

Accounting Historians Journal

The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, and Notes from the Co-Editors, 2010 Manuscript awards.


Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy Of Accounting Historians Jan 2011

Call For Submissions: 2011 Vangermeersch Manuscript Award, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi Jan 2011

Tracing The Development Of Accounting Thought By Analyzing Content, Communication, And Quality Of Accounting Research Over Time, Frank A. Badua, Gary John Previts, Miklos A. Vasarhelyi

Accounting Historians Journal

This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior. Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars.


Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson Jan 2011

Role Of Financial Accounting In Investing In 1870s America, Joel E. Thompson

Accounting Historians Journal

The objectives of this study are to understand better the development of investment practices and the information that was available for those practices during the turbulent decade of the 1870s. This was a time of panic, depression, and manipulations by insiders. Nevertheless, outsiders chose to speculate and invest in corporate securities in Wall Street. Consequently, authors began to provide more specific investment advice, some of which required the use of earnings and other financial-accounting information. This study describes the availability of that information in the books and periodicals in an age dominated by railroad kings.


Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School Jan 2011

Accounting History Review Conference At Cardiff University, 12th-13th September 2011: Announcement And Call For Papers, Cardiff University. Cardiff Business School Cardiff Business School

Accounting Historians Journal

No abstract provided.


Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians Jan 2011

Accounting History: Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Academy Of Accounting Historians: Application For 2010 Membership; Call For Research Proposals: The Second Accounting History International Emerging Scholars' Colloquium; Application For 2010 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue] Jan 2011

Accounting Historians Journal, 2011, Vol. 38, No. 1 [Whole Issue]

Accounting Historians Journal

June issue


Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards Jan 2011

Accounting On English Landed Estates During The Agricultural Revolution -- A Textbook Perspective, John Richard Edwards

Accounting Historians Journal

The agricultural revolution has been portrayed as the time when landowners began to display a capitalist mentality. This paper seeks to add to our knowledge of the use of accounting for managerial purposes during this period by exploring the content of treatises advocating different ways of accounting on landed estates. Two research questions are addressed. The first is the degree of inter-relationship between accounting methods charge-and-discharge accounting (CDA) and double-entry bookkeeping that have been presented in the literature as distinct in terms of their objectives and operation. The second objective is to assess the extent to which CDA could be …


Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians Jan 2011

Accounting History: Announcement: The Third Accounting History International Emerging Scholars' Colloquium; Announcement: The Third Accounting History International Emerging Scholars' Colloquium, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.