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1990

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Institution
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Articles 391 - 420 of 456

Full-Text Articles in Accounting

Construction Contractors Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Construction Contractors 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.


Finance Companies Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Finance 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.


Audits Of Voluntary Health And Welfare Organizations As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1990

Audits Of Voluntary Health And Welfare Organizations As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Banks As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee Jan 1990

Audits Of Banks As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1990/91, American Institute Of Certified Public Accountants. Tax Division Jan 1990

Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1990/91, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Teaching Accounting Concepts Versus Applications: An Analysis Of Student Attitudes, Marshall A. Geiger Jan 1990

Teaching Accounting Concepts Versus Applications: An Analysis Of Student Attitudes, Marshall A. Geiger

Accounting Faculty Publications

Accounting faculty have long debated the usefulness and appropriateness of their teaching endeavor. One of the central themes in this continuing discussion is that of teaching concepts versus teaching applications of current accounting principles. In order to empirically address this issue, students' attitudes toward the conceptual aspects and toward the practical application aspects of financial accounting were assessed. This research also reports on the development and validation of an instrument that measures attitudes of students toward these aspects of financial accounting. The instrument demonstrated high reliability with both intermediate and introductory students. Intermediate students were found to distinguish between attitudes …


Uniform Cpa Examination. Questions And Unofficial Answers, 1990 May, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1990

Uniform Cpa Examination. Questions And Unofficial Answers, 1990 May, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Uniform Cpa Examination. Questions And Unofficial Answers, 1990 November, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1990

Uniform Cpa Examination. Questions And Unofficial Answers, 1990 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Uniform Cpa Examination, May 1985-May 1989. Selected Questions And Unofficial Answers Indexed To Content Specification Outline; Selected Questions And Unofficial Answers, James D. Blum, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division Jan 1990

Uniform Cpa Examination, May 1985-May 1989. Selected Questions And Unofficial Answers Indexed To Content Specification Outline; Selected Questions And Unofficial Answers, James D. Blum, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division

Examinations and Study

No abstract provided.


Uniform Cpa Examination, May 1986-May1990, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Division Jan 1990

Uniform Cpa Examination, May 1986-May1990, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Division

Examinations and Study

No abstract provided.


La Productivite Des Professeurs De Comptabilite Au Canada: Depouillement De 10 Publications Specialisees, 1976-1989, A. Richardson, John Joseph Williams Jan 1990

La Productivite Des Professeurs De Comptabilite Au Canada: Depouillement De 10 Publications Specialisees, 1976-1989, A. Richardson, John Joseph Williams

Research Collection School Of Accountancy

Les auteurs examinent dans le texte qui suit la productivité des professeurs de comptabilité canadiens en procédant au dépouillement des articles ayant paru dans 10 publications avec comité de lecture entre 1976 et 1989 inclusivement. Ils recensent le nombre d'articles rédigés par les professeurs attachés à des établissements canadiens en les classant par sujet, qu'il s'agisse de textes théoriques ou pratiques, et selon la publication dans laquelle ces articles ont paru. Les auteurs ont precédé à la compilation de statistiques sommaires permettant d'évaluer la productivité globale et la productivité par auteur dans les établissements représentés et de déterminer les 10 …


Ocboa Survey Report, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1990

Ocboa Survey Report, American Institute Of Certified Public Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.


Evolution Of The Quality Control Inquiry Committee Of The Sec Practice Section Of The American Institute Of Cpas, R. K. Mautz, Charles J. Evers, American Institute Of Certified Public Accountants. Public Oversight Board Jan 1990

Evolution Of The Quality Control Inquiry Committee Of The Sec Practice Section Of The American Institute Of Cpas, R. K. Mautz, Charles J. Evers, American Institute Of Certified Public Accountants. Public Oversight Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Map Committee Survey On Professional Staff, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee Jan 1990

Map Committee Survey On Professional Staff, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division Jan 1990

Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Tax Simplification Recommendations Submitted To Committee On Ways And Means. U.S. House Of Representatives, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee;American Institute Of Certified Public Accountants. Tax Simplification Committee Jan 1990

Tax Simplification Recommendations Submitted To Committee On Ways And Means. U.S. House Of Representatives, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee;American Institute Of Certified Public Accountants. Tax Simplification Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1989/90, American Institute Of Certified Public Accountants. Tax Division Jan 1990

Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1989/90, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proceedings Of The Invitational Conference On Reduction Of Income Tax Complexity, Silva A. Madeo, American Institute Of Certified Public Accountants. Tax Division, American Bar Association. Section Of Taxation Jan 1990

Proceedings Of The Invitational Conference On Reduction Of Income Tax Complexity, Silva A. Madeo, American Institute Of Certified Public Accountants. Tax Division, American Bar Association. Section Of Taxation

Association Sections, Divisions, Boards, Teams

No abstract provided.


Answers To Your Most Common Tax Questions: Relief For Tax-Season Jitters, American Institute Of Certified Public Accountants. Communications Division Jan 1990

Answers To Your Most Common Tax Questions: Relief For Tax-Season Jitters, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Government Relations Jan 1990

Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Government Relations

Association Sections, Divisions, Boards, Teams

No abstract provided.


Journey To Financial Independence, American Institute Of Certified Public Accountants. Communications Division Jan 1990

Journey To Financial Independence, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Uniform Acccountancy Act; Exposure Draft (American Institute Of Certified Public Accountants), 1990, December 2, American Institute Of Certified Public Accountants. State Legislation Committee. Model Bill Task Force, National Association Of State Boards Of Accountancy. Model Bill And Model Rules Committee, Conference Committee On Uniformity Of Regulation Of The Accounting Profession Model Bill Task Force Jan 1990

Proposed Uniform Acccountancy Act; Exposure Draft (American Institute Of Certified Public Accountants), 1990, December 2, American Institute Of Certified Public Accountants. State Legislation Committee. Model Bill Task Force, National Association Of State Boards Of Accountancy. Model Bill And Model Rules Committee, Conference Committee On Uniformity Of Regulation Of The Accounting Profession Model Bill Task Force

Association Sections, Divisions, Boards, Teams

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 …


Digest Of State Accountancy Laws And State Board Regulations, 1990, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 1990

Digest Of State Accountancy Laws And State Board Regulations, 1990, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

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.


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.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1990, Maylou Walsh, John E. Young Jan 1990

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1990, Maylou Walsh, John E. Young

AICPA Annual Reports

No abstract provided.


Tabulation Of Cpas As Of August 1, 1990, American Institute Of Certified Public Accountants (Aicpa) Jan 1990

Tabulation Of Cpas As Of August 1, 1990, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


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.


1990 Aicpa Survey Of Computer Usage, American Inst Jan 1990

1990 Aicpa Survey Of Computer Usage, American Inst

Guides, Handbooks and Manuals

No abstract provided.