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Articles 1051 - 1068 of 1068
Full-Text Articles in Accounting
Opinions Of The Accounting Principles Board : Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks;Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1968, April 27, American Institute Of Certified Public Accountants. Accounting Principles Board
Opinions Of The Accounting Principles Board : Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks;Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1968, April 27, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
The Board believes the Income statement format recommended in Audits of Banks conforms with the principles of income statement presentation which are set forth in APB Opinion No. 9. Accordingly, the last two sentences of paragraph 6 of APB Opinion No. 9 are deleted and such Opinion is therefore applicable to financial statements issued by commercial banks for fiscal periods beginning after December 31, 1968.
Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Exposure Drafts, Comment Letters, and Statements of Position
This Statement considers the responsibility of a certified public accountant in connection with the use of estimates in the preparation of a Federal tax return which he signs as preparer. A certified public accountant may prepare tax returns involving the use of estimates if either such use is generally acceptable or, under the circumstances, it is impracticable to obtain adequate actual data. When estimates are used, they should be presented in such a manner as to avoid the implication of greater accuracy than exists. The CPA should satisfy himself that estimated amounts are reasonable under the circumstances.
Proposed Apb Opinion : Accounting For Income Taxes;Accounting For Income Taxes; Exposure Draft (American Institute Of Certified Public Accountants), 1967, Sept. 14, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Income Taxes;Accounting For Income Taxes; Exposure Draft (American Institute Of Certified Public Accountants), 1967, Sept. 14, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
The Board's conclusions concerning some of the problems in accounting for income taxes are summarized as follows: a. Interperiod tax allocation is an integral part of the determination of income tax expense, and income tax expense should include the tax effects of all revenue and expense items included in the determination of pretax accounting income. b. Interperiod tax allocation procedures should follow the deferred method, both in the manner in which tax effects are initially recognized and in the manner in which deferred taxes are amortized in future periods. c. The tax effects of operating loss carrybacks should be allocated …
Funds Statement; Exposure Draft - April 1, 1963, American Institute Of Certified Public Accountants. Accounting Principles Board
Funds Statement; Exposure Draft - April 1, 1963, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
The Board therefore believes that the "investment credit" should be reflected in income over the productive life of the acquired facilities rather than in the year of their acquisition. Accordingly, the Board is of the opinion that the amount of the "investment credit" should be applied to reduce the recorded cost of the acquired facilities, either directly or by inclusion in an offsetting account which would be deducted from the cost of the facilities for purposes of both balance-sheet presentation and calculation of periodic depreciation.
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Staff Accountants Questionnaire, American Institute Of Accountants. Advisory Committee Of Staff Accountants, Robert L. Starks
Staff Accountants Questionnaire, American Institute Of Accountants. Advisory Committee Of Staff Accountants, Robert L. Starks
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letter To Members Of The Manpower Subcommittee, Committee On National Defense, Re: Three Documents Filed With The Interdepartmental Committee On Essential Activities And Critical Occupations In Washington., Charles E. Noyes
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Circular Of Information, Syllabus, Bibliography, American Institute Of Accountants. Board Of Examiners
Circular Of Information, Syllabus, Bibliography, American Institute Of Accountants. Board Of Examiners
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accountants Cooperate With Trade Commission In Considering Securities Act, American Institute Of Accountants, United States. Federal Trade Commission
Accountants Cooperate With Trade Commission In Considering Securities Act, American Institute Of Accountants, United States. Federal Trade Commission
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Urgent Letter Fromto Members And Associates Of The American Institute Of Accountants., American Institute Of Accountants. Special Committee On Revenue Laws
Urgent Letter Fromto Members And Associates Of The American Institute Of Accountants., American Institute Of Accountants. Special Committee On Revenue Laws
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accountants Forum, Volume Iii, Number 10, August 1923, International Accountants Society, Inc.
Accountants Forum, Volume Iii, Number 10, August 1923, International Accountants Society, Inc.
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accountants Forum, Volume Iii, Number 9, July 1923, International Accountants Society, Inc.
Accountants Forum, Volume Iii, Number 9, July 1923, International Accountants Society, Inc.
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accountants Forum, Volume Iii, Number 4, February 1923, : International Accountants Society, Inc.
Accountants Forum, Volume Iii, Number 4, February 1923, : International Accountants Society, Inc.
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accountants Forum, Volume Iii, Number 3, January 1923, International Accountants Society, Inc.
Accountants Forum, Volume Iii, Number 3, January 1923, International Accountants Society, Inc.
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accountants Forum, Volume Iii, Number 2, December 1922, International Accountants Society, Inc.
Accountants Forum, Volume Iii, Number 2, December 1922, International Accountants Society, Inc.
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accountants Forum, Volume Iii, Number 1, November 1922, International Accountants Society, Inc.
Accountants Forum, Volume Iii, Number 1, November 1922, International Accountants Society, Inc.
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accountants Forum, Volume Ii, Number 8, June 1922, International Accountants Society, Inc.
Accountants Forum, Volume Ii, Number 8, June 1922, International Accountants Society, Inc.
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.