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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
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
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
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
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
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
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)
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
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
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
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)
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
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
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.
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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. …