Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Taxation (304)
- Arts and Humanities (41)
- Feminist, Gender, and Sexuality Studies (41)
- Women's Studies (41)
- Education (5)
-
- Business Administration, Management, and Operations (4)
- Corporate Finance (4)
- Business Law, Public Responsibility, and Ethics (3)
- Curriculum and Instruction (3)
- Educational Assessment, Evaluation, and Research (3)
- Educational Methods (3)
- Entrepreneurial and Small Business Operations (3)
- Finance and Financial Management (3)
- Higher Education (3)
- Management Information Systems (3)
- Nonprofit Administration and Management (3)
- Adult and Continuing Education (2)
- Business Analytics (2)
- Business and Corporate Communications (2)
- Educational Leadership (2)
- Human Resources Management (2)
- Insurance (2)
- International Business (2)
- Leadership (2)
- Marketing (2)
- Online and Distance Education (2)
- Organizational Behavior and Theory (2)
- Scholarship of Teaching and Learning (2)
- Institution
- Keyword
-
- American Institute of Certified Public Accountants (59)
- Etc (18)
- Accounting firms -- Management (17)
- Manuals (17)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
-
- Accounting -- Data processing (9)
- Accounting -- Law and Legislation -- Periodicals (9)
- Auditing (9)
- Auditing -- Standards -- United States (9)
- Laws (8)
- Accounting -- Study and teaching (7)
- Questions (7)
- Accounting -- Examinations (6)
- Finance (6)
- Financial planners -- United States -- Periodicals; Finance (6)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (6)
- Accounting -- Law and legislation -- United States -- States (5)
- Books -- Reviews (5)
- Accountants -- Malpractice (4)
- Accounting -- History -- Bibliography (4)
- Etc.; Disclosure in accounting -- Handbooks (4)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (4)
- Taxation -- Law and Legislation -- United States (4)
- Academy of Accounting Historians (3)
- Accountants -- Legal status (3)
- Auditors -- Legal status (3)
- Business consultants; Accounting firms -- Management (3)
- Etc. (3)
- Etc. -- United States; (3)
- Etc.. -- Periodicals (3)
- Publication
-
- Newsletters (137)
- Accounting Historians Notebook (49)
- Guides, Handbooks and Manuals (49)
- Industry Guides (AAGs), Risk Alerts, and Checklists (48)
- Woman C.P.A. (41)
-
- Exposure Drafts, Comment Letters, and Statements of Position (29)
- Accounting Historians Journal (21)
- Association Sections, Divisions, Boards, Teams (20)
- Proceedings of the University of Kansas Symposium on Auditing Problems (16)
- AICPA Annual Reports (6)
- AICPA Committees (6)
- AICPA Professional Standards (6)
- Examinations and Study (4)
- Accounting Faculty Publications (3)
- Accounting Trends and Techniques (2)
- Faculty Publications (2)
- Federal Publications (2)
- International Journal for Business Education (2)
- Research Collection School Of Accountancy (2)
- Statements on Auditing Standards (2)
- Accounting Faculty Research and Publications (1)
- Accounting Hall of Fame Brochures (1)
- Bulletins 4000 - (1)
- Individual and Corporate Publications (1)
- Masters Theses (1)
- Morehead State University Operating Budgets Archive (1)
- Presidential Scholars Theses (1990 – 2006) (1)
- Publication Type
Articles 361 - 390 of 454
Full-Text Articles in Accounting
Definition Of The Term Substantially The Same For Holders Of Debt Instruments, As Used In Certain Audit Guides And A Statement Of Position : February 13, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks And Aicpa Audit And Accounting Guides Audits Of Brokers And Dealers In Securities And Savings And Loan Associations; Statement Of Position 90-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Definition Of The Term Substantially The Same For Holders Of Debt Instruments, As Used In Certain Audit Guides And A Statement Of Position : February 13, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks And Aicpa Audit And Accounting Guides Audits Of Brokers And Dealers In Securities And Savings And Loan Associations; Statement Of Position 90-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditors' Reports Under U.S. Department Of Housing And Urban Development's Audit Guide For Mortgagors Having Hud Insured Or Secretary Held Multifamily Mortgages; Statement Of Position 90-04;, American Institute Of Certified Public Accountants. Auditing Standards Division
Auditors' Reports Under U.S. Department Of Housing And Urban Development's Audit Guide For Mortgagors Having Hud Insured Or Secretary Held Multifamily Mortgages; Statement Of Position 90-04;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Inquiries Of Representatives Of Financial Institution Regulatory Agencies : August 31, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks, Aicpa Audit And Accounting Guide, Audits Of Credit Unions, And Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 90-05;, American Institute Of Certified Public Accountants. Banking Committee
Inquiries Of Representatives Of Financial Institution Regulatory Agencies : August 31, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks, Aicpa Audit And Accounting Guide, Audits Of Credit Unions, And Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 90-05;, American Institute Of Certified Public Accountants. Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Reporting By Entities In Reorganization Under The Bankruptcy Code : November 19, 1990; Statement Of Position 90-07;, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code
Financial Reporting By Entities In Reorganization Under The Bankruptcy Code : November 19, 1990; Statement Of Position 90-07;, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Continuing Care Retirement Communities : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Providers Of Health Care Services; Statement Of Position 90-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Continuing Care Retirement Communities : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Providers Of Health Care Services; Statement Of Position 90-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1990;Omnibus Statement On Auditing Standards, 1990; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 17, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1990;Omnibus Statement On Auditing Standards, 1990; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 17, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards contains three amendments to existing statements. These amendments: 1. Make explicit the required language that the auditor should include in an explanatory paragraph of the report when he or she concludes that there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time not to exceed one year from the balance-sheet date. 2. Clarify language in the auditor's report to describe the level of service the successor auditor performs on adjustments made to restate prior-year financial statements audited by a predecessor auditor whose report is …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings;Proposed Ethics Ruling Under Rule 101: Member Joining Client Credit Union;Member Joining Client Credit Union;Proposed Ethics Ruling Under Rule 101: Member As Guarantor Of Client's Loan Member As Guarantor Of Client's Loan;Proposed Ethics Ruling Under Rule 102: Individual Considering Or Accepting Employment With The Client Individual Considering Or Accepting Employment With The Client;Proposed Ethics Ruling Under Rule 102: Service On Board Of Tax Appeals;Service On Board Of Tax Appeals;Proposed Revision Of Interpretation 501-1 Under Rule 101: Client's Records And Accountant's Workpapers;Client's Records And Accountant's Workpapers;Proposed Revision Of Ethics Ruling No. 17 Under Rule 101: Member As Stockholder In Country Club;Member As Stockholder In Country Club;Proposed Deletion Of Ethics Ruling No. 34 Under Rule 101: Member As Auditor Of Common Trust Funds;Member As Auditor Of Common Trust Funds;Proposed Deletion Of Ethics Ruling No. 17 Under Rule 101: Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager;Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 23, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. The committee concluded that if a credit union meets the definition of a financial institution as provided in interpretation 101-5 and the loan is consistent with the requirements of interpretation 101-1-A4, membership in the credit union would not impair the member's and the member's firm's independence. If the credit union does not meet the definition of a financial institution or the loans or deposits are not in accordance with the interpretations and rulings of the AICPA Code of Professional Conduct, membership in the client credit union would cause the independence of the member and the member's firm to be …
Proposed Interpretation Of Statement On Responsibilities In Tax Practice (1988 Revision) No. 1 : Realistic Possibility Standard ;Realistic Possibility Standard, Includes Srtp No. 1, 1988 Rev;Statements On Responsibilities In Tax Practice, No. 1, 1988 Rev; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 15, American Institute Of Certified Public Accountants. Tax Division
Proposed Interpretation Of Statement On Responsibilities In Tax Practice (1988 Revision) No. 1 : Realistic Possibility Standard ;Realistic Possibility Standard, Includes Srtp No. 1, 1988 Rev;Statements On Responsibilities In Tax Practice, No. 1, 1988 Rev; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 15, American Institute Of Certified Public Accountants. Tax Division
Exposure Drafts, Comment Letters, and Statements of Position
In August 1988 the AICPA Tax Division issued revised Statements on Responsibilities in Tax Practice (SRTPs). The primary purpose of these advisory statements on appropriate standards of tax practice is educational. SRTP (1988 Rev.) No. 1, 'Tax Return Positions," contains the standards a CPA should follow in recommending tax return positions and in preparing or signing tax returns and claims for refunds. The standard in SRTP (1988 Rev.) No. 1 requires that a CPA have "a good faith belief that the [tax return] position [being recommended] has a realistic possibility of being sustained administratively or judicially on its merits if …
Proposed Statement Of Position : Accounting For Real Estate Syndication Income;Accounting For Real Estate Syndication Income; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 5, American Institute Of Certified Public Accountants. Real Estate Committee
Proposed Statement Of Position : Accounting For Real Estate Syndication Income;Accounting For Real Estate Syndication Income; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 5, American Institute Of Certified Public Accountants. Real Estate Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in accounting for real estate syndication income. Briefly, the SOP arrives at the following conclusions: 1. FASB Statement No. 66, Accounting for Sales of Real Estate, applies to the recognition of profit on the sale of real estate by syndicators to partnerships. 2. The guidance in FASB Statement No. 66 should be applied by analogy to the recognition of profit on real estate syndication transactions, even if the syndicators never had ownership interests in the properties acquired by the real estate partnerships. 3. FASB Statement No. …
Issuance Of New Ethics Pronouncements, 1990, American Institute Of Certified Public Accountants (Aicpa)
Issuance Of New Ethics Pronouncements, 1990, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1990, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1990, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Policies For The Cpe Membership Requirement, American Institute Of Certified Public Accountants
Policies For The Cpe Membership Requirement, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Auditing Standards: Original Pronouncements, November 1972-June 1990, William Rea Lalli
Auditing Standards: Original Pronouncements, November 1972-June 1990, William Rea Lalli
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1990, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1990, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Attestation Standards As Of June 1, 1990, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 1990, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Public Service Award Winners 1990, American Institute Of Certified Public Accountants (Aicpa)
Public Service Award Winners 1990, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Microcomputer Security; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 13, American Institute Of Certified Public Accountants
Microcomputer Security; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 13, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Mass Storage Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Mass Storage Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Introduction To Natural Language Processing : A Special Report Developed For Cpas Seeking To Become Familiar With Natural Language Processing Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Introduction To Natural Language Processing : A Special Report Developed For Cpas Seeking To Become Familiar With Natural Language Processing Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 07, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. In-Substance Foreclosure Task Force
Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 07, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. In-Substance Foreclosure Task Force
Guides, Handbooks and Manuals
No abstract provided.
Tax Season Expedition: A Speech For Cpas To Deliver To A General Audience, American Institute Of Certified Public Accountants. Communications Division
Tax Season Expedition: A Speech For Cpas To Deliver To A General Audience, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Managing Credit: Avoiding The Debt Trap, American Institute Of Certified Public Accountants. Communications Division
Managing Credit: Avoiding The Debt Trap, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Cpa As Tax Advisor: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council
Cpa As Tax Advisor: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council
Guides, Handbooks and Manuals
No abstract provided.
Cash Management: Managing Your Business Dollars; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division
Cash Management: Managing Your Business Dollars; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Planning Your Company's Growth; Buisness Advice From Cpas; Business Planning, American Institute Of Certified Public Accountants. Communications Division
Planning Your Company's Growth; Buisness Advice From Cpas; Business Planning, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Securing A Loan For Your Company: Business Loans; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division
Securing A Loan For Your Company: Business Loans; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Accounting Profession In Canada, Second Edition Revised; Professional Accounting In Foreign Country Series, Fuller Jenks Landau, Canad, Steven F. Moliterno
Accounting Profession In Canada, Second Edition Revised; Professional Accounting In Foreign Country Series, Fuller Jenks Landau, Canad, Steven F. Moliterno
Guides, Handbooks and Manuals
No abstract provided.
Agribusiness Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Agribusiness 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.
Airline Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Airline 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.
Assisting Clients In Developing An Employee Handbook; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 12, Roxanne H. Gibson
Assisting Clients In Developing An Employee Handbook; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 12, Roxanne H. Gibson
Guides, Handbooks and Manuals
No abstract provided.