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Articles 7471 - 7500 of 33475

Full-Text Articles in Accounting

Members In Education, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Members In Education, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Finance And Accounting, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Members In Finance And Accounting, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Healthcare Client Letter, Winter 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Cpa Healthcare Client Letter, Winter 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


In Our Opinion… , Vol. 15 No. 4, October 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1999

In Our Opinion… , Vol. 15 No. 4, October 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians Jan 1999

Accounting, Auditing And Accountability Journal [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher Jan 1999

Lessons For Policy Makers From The History Of Consumption Taxes, Steve C. Wells, Tonya K. Flesher

Accounting Historians Journal

The article reviews recent developments in accounting historiography in relation to the underlying positioning of the participants. It finds that accounting history has located itself within the tradition of social science, which subsumes events into generalizations and generalizations into theory. It reviews the efficacy of causal theories of human behavior and proposes an alternative non-theoretical approach.


Development Of American Ship-Accounting Practices To 1900: A Comparative Study Of Three Vessels, Jan Richard Heier Jan 1999

Development Of American Ship-Accounting Practices To 1900: A Comparative Study Of Three Vessels, Jan Richard Heier

Accounting Historians Journal

Accounting has always been utilitarian in nature. It adapts to the changes in the business environment by meeting the need for new types of information. The change in waterborne transportation in the U.S. during the 19th century provides an example of such an environmental change that led to a need for accounting adaptation. With the advent of the steamboat, old accounting methods were modified and new ones created to meet the changes in the business environment. In the process, a standardized ship-accounting model was developed. The model can be seen in the accounting records of three ships that sailed at …


Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians Jan 1999

Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers Jan 1999

Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers

Accounting Historians Journal

Early in the 20th century, predating most academic and practitioner literature, Dennison Manufacturing's top management recognized that certain kinds of distribution costs, normally treated as part of general overhead and allocated based on prime costs, were highly relevant for product-costing and pricing decisions. They pulled as many identifiable direct costs of distribution as possible out of the general overhead pool and assigned them to the appropriate product lines as extra information for the managers of those lines. However, these off-book assignments of costs were not fully understood and caused misunderstandings for many years. New archival evidence allows us to see …


Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians Jan 1999

Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


Practicing Cpa, Vol. 23 No. 1, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Practicing Cpa, Vol. 23 No. 1, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cic Alert, Volume 2, Number 1, January 1999, American Institute Of Certified Public Accountants. Computerization Implementation Committee Jan 1999

Cic Alert, Volume 2, Number 1, January 1999, American Institute Of Certified Public Accountants. Computerization Implementation Committee

Newsletters

No abstract provided.


Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1999

Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation number 8 in the 1999 report of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. This amendment requires an auditor of Securities and Exchange Commission (SEC) clients to discuss with audit committees the auditor's judgments about the quality, not just the acceptability, of the company's accounting principles and underlying estimates in its financial statements. The new language is shown …


Members In Small Local Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Members In Small Local Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


In Our Opinion… , Vol. 15 No. 2, April 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1999

In Our Opinion… , Vol. 15 No. 2, April 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 15 No. 1, January 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1999

In Our Opinion… , Vol. 15 No. 1, January 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Members In Business And Industry, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Members In Business And Industry, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Members In Large Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Expert 1999 Spring, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Valuing Intellectual Property And Calculating Infringement Damages : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-2, Joseph A. Agiato, Michael J. Mard, American Institute Of Certified Public Accountants. Management Consulting Services Team Jan 1999

Valuing Intellectual Property And Calculating Infringement Damages : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-2, Joseph A. Agiato, Michael J. Mard, American Institute Of Certified Public Accountants. Management Consulting Services Team

Newsletters

No abstract provided.


Cpa Client Tax Letter, January/February/March 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Cpa Client Tax Letter, January/February/March 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Expert 1995-1999 Cumulative Index, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1995-1999 Cumulative Index, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 1999 Fall, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 1999 Summer, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 1999 Winter, American Institute Of Certified Public Accountants Jan 1999

Cpa Expert 1999 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee Jan 1999

Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee

Newsletters

No abstract provided.


Members In Internal Audit, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Members In Internal Audit, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Members In Medium Public Accounting Firms, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1999

Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with the language and concepts in SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319), to state that the SAS is applicable if …