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1989

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Institution
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Articles 271 - 300 of 407

Full-Text Articles in Accounting

In Our Opinion… , Vol. 5 No. 4, October, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

In Our Opinion… , Vol. 5 No. 4, October, 1989, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.


Pcps Advocate, Volume10, Number 1, January 1989, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1989

Pcps Advocate, Volume10, Number 1, January 1989, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.


Cpa Management Advisor, Volume 3, Number 1, Winter 1989, American Institute Of Certified Public Accountants. Division For Management Advisory Services Jan 1989

Cpa Management Advisor, Volume 3, Number 1, Winter 1989, American Institute Of Certified Public Accountants. Division For Management Advisory Services

Newsletters

No abstract provided.


President’S Letter, An Update Of Aicpa Activities For State Society Leaders, 1989-4, Philip B. Chenok Jan 1989

President’S Letter, An Update Of Aicpa Activities For State Society Leaders, 1989-4, Philip B. Chenok

Newsletters

No abstract provided.


President’S Letter, An Update Of Aicpa Activities For State Society Leaders, 1989-2, Philip B. Chenok Jan 1989

President’S Letter, An Update Of Aicpa Activities For State Society Leaders, 1989-2, Philip B. Chenok

Newsletters

No abstract provided.


President’S Letter, An Update Of Aicpa Activities For State Society Leaders, 1989-1, Philip B. Chenok Jan 1989

President’S Letter, An Update Of Aicpa Activities For State Society Leaders, 1989-1, Philip B. Chenok

Newsletters

No abstract provided.


Planner, Volume 3, Number 5, December/January 1989, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Planner, Volume 3, Number 5, December/January 1989, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Illustrations Of Accounting For Income Taxes : A Survey Of The Application Of Fasb Statement No. 96; Financial Report Survey, 37, Hal G. Clark, Leonard Lorensen Jan 1989

Illustrations Of Accounting For Income Taxes : A Survey Of The Application Of Fasb Statement No. 96; Financial Report Survey, 37, Hal G. Clark, Leonard Lorensen

Newsletters

No abstract provided.


Illustrations Of Cash-Flow Financial Statements : A Survey Of The Application Of Fasb Statement No. 95; Financial Report Survey, 38, Hal G. Clark, Leonard Lorensen Jan 1989

Illustrations Of Cash-Flow Financial Statements : A Survey Of The Application Of Fasb Statement No. 95; Financial Report Survey, 38, Hal G. Clark, Leonard Lorensen

Newsletters

No abstract provided.


Quasi-Reorganizations : A Survey Of Quasi-Reorganizations Disclosed In Corporate Annual Reports To Shareholders; Financial Report Survey, 39, Hal G. Clark, Leonard Lorensen Jan 1989

Quasi-Reorganizations : A Survey Of Quasi-Reorganizations Disclosed In Corporate Annual Reports To Shareholders; Financial Report Survey, 39, Hal G. Clark, Leonard Lorensen

Newsletters

No abstract provided.


Tabulation Of Cpas As Of August 1, 1989, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Tabulation Of Cpas As Of August 1, 1989, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Can You Teach What You Practice?, Gary B. Frank, Steven A. Fisher Jan 1989

Can You Teach What You Practice?, Gary B. Frank, Steven A. Fisher

Woman C.P.A.

No abstract provided.


Memorial; The Late Emeritus Professor Kojima (1912-1989), Yoshihiro Hirabayashi Jan 1989

Memorial; The Late Emeritus Professor Kojima (1912-1989), Yoshihiro Hirabayashi

Accounting Historians Journal

Osamu Kojima, Emeritus Professor of Kwansei Gakuin University (Kobe, Japan), died on February 21, 1989, at the age of 76. One of Professor Kojima's major contributions was to examine accounting history in Europe by studying original materials and documents. In addition, Professor Kojima emphasized the socio-economical background in his study of accounting history.


1989-1990 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 1989

1989-1990 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1989-1990 Operating Budget of Morehead State University.


Uniform Cpa Examination. Questions And Unofficial Answers, 1989 November, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1989

Uniform Cpa Examination. Questions And Unofficial Answers, 1989 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Local Governmental Accounting Trends & Techniques 1989, American Institute Of Certified Public Accountants, Susan Cornwall, Cornelius E. Tierney, Philip T. Calder, Deborah A. Koebele Jan 1989

Local Governmental Accounting Trends & Techniques 1989, American Institute Of Certified Public Accountants, Susan Cornwall, Cornelius E. Tierney, Philip T. Calder, Deborah A. Koebele

Accounting Trends and Techniques

No abstract provided.


Audits Of State And Local Governmental Units (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee Jan 1989

Audits Of State And Local Governmental Units (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklist And Illustrative Financial Statements For Prospective Financial Statement Engagements : A Financial Reporting Practice Aid, Winter 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli Jan 1989

Disclosure Checklist And Illustrative Financial Statements For Prospective Financial Statement Engagements : A Financial Reporting Practice Aid, Winter 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Proposed Professional Ethics Division Rulings And Interpretations ;Proposed Ethics Ruling Under Rule 101;Meaning Of The Period Of A Professional Engagement;Audits, Reviews, Or Compilations And A Lack Of Independence;Member Joining Client Credit Union;Proposed Interpretation Under Rule 301: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Proposed Interpretation Under Rule 101: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1989

Proposed Professional Ethics Division Rulings And Interpretations ;Proposed Ethics Ruling Under Rule 101;Meaning Of The Period Of A Professional Engagement;Audits, Reviews, Or Compilations And A Lack Of Independence;Member Joining Client Credit Union;Proposed Interpretation Under Rule 301: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Proposed Interpretation Under Rule 101: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Rule 101 and interpretation 101-1 specify transactions, interests, or relationships that impair independence, if they exist during various time periods. One of the time periods referred to in interpretation 101-1 is: "The period of a professional engagement." The committee proposes to define the period of a professional engagement as commencing when the member is engaged to perform the professional service and continuing until the relationship is terminated by the member or the client. The Professional Ethics Executive Committee receives many inquiries from members who are uncertain as to whether they may issue compilations or review reports when the members' independence …


Information For Cpa Candidates, Ninth Edition (1989), American Institute Of Certified Public Accountants. Board Of Examiners Jan 1989

Information For Cpa Candidates, Ninth Edition (1989), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


1989-90 Accounting Faculty Directory, James R. Hasselback Jan 1989

1989-90 Accounting Faculty Directory, James R. Hasselback

Individual and Corporate Publications

No abstract provided.


1989 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 Jan 1989

1989 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.


Savings And Loan Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Savings And Loan Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Committees, 1989-90: Officers, Board Of Directors And Council, Committees, Subcommittees, And Boards, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants Jan 1989

Aicpa Committees, 1989-90: Officers, Board Of Directors And Council, Committees, Subcommittees, And Boards, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Reports On Audited Financial Statements Of Brokers And Dealers In Securities : Amendment To Aicpa Audit And Accounting Guide Audits Of Brokers And Dealers In Securities; Statement Of Position 89-1;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1989

Reports On Audited Financial Statements Of Brokers And Dealers In Securities : Amendment To Aicpa Audit And Accounting Guide Audits Of Brokers And Dealers In Securities; Statement Of Position 89-1;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Questions Concerning Accountants' Services On Prospective Financial Statements; Statement Of Position 89-3;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Questions Concerning Accountants' Services On Prospective Financial Statements; Statement Of Position 89-3;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Financial Accounting And Reporting By Providers Of Prepaid Health Care Services; Statement Of Position 89-5;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1989

Financial Accounting And Reporting By Providers Of Prepaid Health Care Services; Statement Of Position 89-5;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1989

Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts ;Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 9, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Health Care Committee Jan 1989

Proposed Statement Of Position : Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts ;Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 9, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Health Care Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position provides guidance to continuing-care retirement communities on applying generally accepted accounting principles in accounting and reporting for fees, the obligation to provide future services and the use of facilities to current residents, and for initial direct costs of acquiring continuing-care contracts. Briefly, the statement recommends that: 1. Refundable fees should be accounted for and reported as a liability and reclassified to nonrefundable deferred revenue when the obligation to refund fees is removed. The deferred revenue should be amortized to income over future periods based on the remaining estimated lives of the residents (paragraphs 22-23). 2. …