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Accounting Commons

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1990

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Institution
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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 Jan 1990

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) Jan 1990

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 Jan 1990

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. Jan 1990

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 Jan 1990

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. Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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 Jan 1990

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.