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Articles 271 - 300 of 454
Full-Text Articles in Accounting
Illustrations Of The Presentation Of Financial Information About Consolidated Nonhomogenous Subsidiaries; Financial Report Survey, 40, Hal G. Clark, Leonard Lorensen
Illustrations Of The Presentation Of Financial Information About Consolidated Nonhomogenous Subsidiaries; Financial Report Survey, 40, Hal G. Clark, Leonard Lorensen
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1990, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1990, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Bulletin No 4172 - Using Gross Margins, Peter Eckersley
Bulletin No 4172 - Using Gross Margins, Peter Eckersley
Bulletins 4000 -
The gross margin of a farm activity is the difference Variable or direct costs are those which change according between the gross income earned and the variable costs to the size of the activity, for example, drenches, dips and incurred.
Gross margins are useful for comparing similar farm activities. They are best expressed in terms of that farm resource which is most limiting (for example, per hectare, per dollar invested or per labour unit). Gross margins can be used to compare the performance of current activities or to predict the performance of a potential alternative activity.
They should not be …
Washington Report, Vol. 18 No.46, January 29, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.46, January 29, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Mutual Self Interest -- A Unifying Force; The Dominance Of Societal Closure Over Social Background In The Early Professional Accounting Bodies, Moyra J. M. Kedslie
Mutual Self Interest -- A Unifying Force; The Dominance Of Societal Closure Over Social Background In The Early Professional Accounting Bodies, Moyra J. M. Kedslie
Accounting Historians Journal
This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow chartered accountants' societies. In spite of the differences that existed both in the work undertaken by and the social differences between the two groups, they responded jointly to any outside threat to their professional body.
Washington Report, Vol. 18 No.47, February 5, 1990, American Institute Of Certified Public Accountants.
Washington Report, Vol. 18 No.47, February 5, 1990, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Illegal Acts: What Is The Auditor's Responsibility?, Dan M. Guy, Ray O. Whittington, Donald L. Neebes
Illegal Acts: What Is The Auditor's Responsibility?, Dan M. Guy, Ray O. Whittington, Donald L. Neebes
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Neural Nets Versus Logistic Regression: A Comparison Of Each Model's Ability To Predict Commercial Bank Failures", Miklos A. Vasarhelyi
Discussant's Response To "Neural Nets Versus Logistic Regression: A Comparison Of Each Model's Ability To Predict Commercial Bank Failures", Miklos A. Vasarhelyi
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Neural Nets Versus Logistic Regression: A Comparison Of Each Model's Ability To Predict Commercial Bank Failures, Timothy B. Bell, Gary S. Ribar, Jennifer Verichio
Neural Nets Versus Logistic Regression: A Comparison Of Each Model's Ability To Predict Commercial Bank Failures, Timothy B. Bell, Gary S. Ribar, Jennifer Verichio
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
New Global Realities And Their Impact On The Accounting Profession, Edward A. Kangas
New Global Realities And Their Impact On The Accounting Profession, Edward A. Kangas
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Expert Systems And Ai-Based Decision Support In Auditing: Progress And Perspectives", Dana A. Madalon, Frederick W. Rook
Discussant's Response To "Expert Systems And Ai-Based Decision Support In Auditing: Progress And Perspectives", Dana A. Madalon, Frederick W. Rook
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
With Firmness In The Right, Frederick L. Neumann
With Firmness In The Right, Frederick L. Neumann
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Analytical Procedure Results As Substantive Evidence, William R. Kinney, Christine M. Hanes
Analytical Procedure Results As Substantive Evidence, William R. Kinney, Christine M. Hanes
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Auditing Symposium X: Proceedings Of The 1990 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Rajendra P. Srivastava
Auditing Symposium X: Proceedings Of The 1990 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Rajendra P. Srivastava
Proceedings of the University of Kansas Symposium on Auditing Problems
Discussant's response to Analytical procedure results as substantive evidence / Abraham D. Akresh; Assessing control risk: Effects of procedural differences on auditor consensus / Jane E. Morton, William L. Felix; Discussant's response to Assessing control risk: Effects of procedural differences on auditor consensus / Richard W. Kruetzfeldt; Illegal acts: What is the auditor's responsibility? / Dan M. Guy, Ray O. Whittington, Donald L. Neebes; Discussants' response no 1 to Illegal acts: What is the auditor's responsibility? / Tim Damewood, Susan Harshberger, Russ Jones; Discussant's response no 2 to Illegal acts: What is the auditor's responsibility? / Frances M. McNair; Panel …
Annual Report 1989-1990, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1989-1990, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report 1989-90; Strategies & Strength: Charting A New Decade, American Institute Of Certified Public Accountants
Aicpa Annual Report 1989-90; Strategies & Strength: Charting A New Decade, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Health Care Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Savings Institutions Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Savings Institutions Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Application Of Zero-Base Budgeting In The Learning Resource Center, Javad Raiesdana
Application Of Zero-Base Budgeting In The Learning Resource Center, Javad Raiesdana
Masters Theses
Budgeting is a statement of the organizational goals and objectives in monetary terms. Traditionally, budgets have been developed by adding to the previous year's budget as a base (at least in theory), but rather to start from a zero base and requires a justification of all expenditures. This method of budgeting assumes that each years's budget requests are built up from zero in response to the priorities and needs of that year.
The range of opinion about zero-base budgeting is broad. Some critics regard it to be of great value while others feel that it is inadequate. The purpose of …
1990 Small Business Survey Report, May 1, 1990, American Institute Of Certified Public Accountants. Private Companies Practice Section
1990 Small Business Survey Report, May 1, 1990, American Institute Of Certified Public Accountants. Private Companies Practice Section
AICPA Annual Reports
No abstract provided.
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1990 January, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1990 January, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Committees
No abstract provided.
Guide For The Use Of Real Estate Appraisal Information As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee
Guide For The Use Of Real Estate Appraisal Information As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Of Emerging Issues Task Force Consensuses : An Accounting And Reporting Practice Aid, March 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin, J. Byrne Kelly
Checklist Of Emerging Issues Task Force Consensuses : An Accounting And Reporting Practice Aid, March 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin, J. Byrne Kelly
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli
Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
An Explanation Of Fasb #96, Michael R. Armbrecht
An Explanation Of Fasb #96, Michael R. Armbrecht
Presidential Scholars Theses (1990 – 2006)
Deferred taxes exist because Generally Accepted Accounting Principles CGAAP and tax laws differ. These differing rules require companies to prepare two sets of financial statements, one for their stockholders and other financial statement users (GAAP) and one for the Internal Revenue Service. The two sets of financial records result in a net income for GAAP purposes which differs from the income on which the tax is computed. Since 1967, the reconciliation of these two sets of books was prescribed by Accounting Principle Board Opinion #11. The reconciIiation is necessary because expenses are usually recognized faster and revenue recognized later under …
1990-1991 Accounting Faculty Directory, James R. Hasselback
1990-1991 Accounting Faculty Directory, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Property And Liability Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Property And Liability Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.