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1990

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Institution
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Articles 421 - 450 of 456

Full-Text Articles in Accounting

Estate Planning: Protecting Your Family, American Institute Of Certified Public Accountants. Communications Division Jan 1990

Estate Planning: Protecting Your Family, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations : January 5, 1990; Statement Of Position 90-01;, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1990

Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations : January 5, 1990; Statement Of Position 90-01;, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Disclosure Of Certain Information By Financial Institutions About Debt Securities Held As Assets : November 30, 1990 : Amendment To Aicpa Audit And Accounting Guides Audits Of Banks, Audits Of Credit Unions, Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies), Audits Of Property And Liability Insurance Companies, Savings And Loan Associations, And Audits Of Stock Life Insurance Companies; Statement Of Position 90-11;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1990

Disclosure Of Certain Information By Financial Institutions About Debt Securities Held As Assets : November 30, 1990 : Amendment To Aicpa Audit And Accounting Guides Audits Of Banks, Audits Of Credit Unions, Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies), Audits Of Property And Liability Insurance Companies, Savings And Loan Associations, And Audits Of Stock Life Insurance Companies; Statement Of Position 90-11;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Report On The Internal Control Structure In Audits Of Futures Commission Merchants : February 12, 1990, Amendment To Aicpa Audit And Accounting Guide, Audits Of Brokers And Dealers In Securities; Statement Of Position 90-02;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1990

Report On The Internal Control Structure In Audits Of Futures Commission Merchants : February 12, 1990, Amendment To Aicpa Audit And Accounting Guide, Audits Of Brokers And Dealers In Securities; Statement Of Position 90-02;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

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 Jan 1990

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 Jan 1990

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.


Directors' Examinations Of Banks : September 17, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Statement Of Position 90-06;, American Institute Of Certified Public Accountants. Banking Committee Jan 1990

Directors' Examinations Of Banks : September 17, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Statement Of Position 90-06;, American Institute Of Certified Public Accountants. Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards : The Proposed Statement On Auditing Standards : The Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements ;Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1990

Proposed Statement On Auditing Standards : The Proposed Statement On Auditing Standards : The Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements ;Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is considering the issuance of this proposed Statement to provide practitioners with expanded guidance when considering work performed by internal auditors. Internal auditors are responsible for providing analyses, evaluations, assurances, recommendations, and other information to the entity's management and board of directors or others with equivalent authority and responsibility. Many of these activities are relevant to the audit because they provide evidence about the design and effectiveness of internal control structure policies and procedures or direct evidence about misstatements of financial data contained in financial statements. This proposed Statement contains factors to assist auditors in considering …


Proposed Statement Of Position : The Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26;Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act (Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 21, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1990

Proposed Statement Of Position : The Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26;Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act (Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 21, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend chapter 21 in the AICPA Industry Audit Guide Audits of State and Local Governmental Units, and would supersede example 26 in SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units. The proposed SOP would update the guide and SOP 89-6 to reflect the following standards affecting the auditor's consideration of, and reporting on, internal controls over federal financial assistance under the Single Audit Act: 1. SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit; 2. SAS No. 60, Communication of Internal Control Structure Related …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Proposed Revision Of Interpretation 101-9 Under Rule 101: The Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Proposed Revision Of Ethics Ruling No. 14 Under Rule 101: Member On Board Of Directors Of United Fund;Member On Board Of Directors Of United Fund;Proposed Revision Of Ethics Ruling No. 41 Under Rule 101; Member As Auditor Of Mutual Insurance Company;Member As Auditor Of Mutual Insurance Company;Proposed Deletion Of Ethics Ruling No. 45; Past Due Billings: Client In Bankruptcy;Past Due Billings: Client In Bankruptcy;Proposed Revision Of Ethics Ruling No. 52 Under Rule 101: Past Due Fees Past Due Fees;Proposed Revision Of Ethics Ruling No. 54 Under Rule 101; Member Providing Actuarial Services;Member Providing Actuarial Services;Proposed Deletion Of Interpretation 201-4 Under Rule 201: Definition Of The Term Engagement As Used In Rule 201;Definition Of The Term Engagement As Used In Rule 201; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 22, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1990

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Proposed Revision Of Interpretation 101-9 Under Rule 101: The Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Proposed Revision Of Ethics Ruling No. 14 Under Rule 101: Member On Board Of Directors Of United Fund;Member On Board Of Directors Of United Fund;Proposed Revision Of Ethics Ruling No. 41 Under Rule 101; Member As Auditor Of Mutual Insurance Company;Member As Auditor Of Mutual Insurance Company;Proposed Deletion Of Ethics Ruling No. 45; Past Due Billings: Client In Bankruptcy;Past Due Billings: Client In Bankruptcy;Proposed Revision Of Ethics Ruling No. 52 Under Rule 101: Past Due Fees Past Due Fees;Proposed Revision Of Ethics Ruling No. 54 Under Rule 101; Member Providing Actuarial Services;Member Providing Actuarial Services;Proposed Deletion Of Interpretation 201-4 Under Rule 201: Definition Of The Term Engagement As Used In Rule 201;Definition Of The Term Engagement As Used In Rule 201; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 22, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Professional Ethics Executive Committee has reconsidered interpretation 101-9 and concluded that revisions are necessary. The following significant revisions are proposed: (1) a revised definition of a member or a member's firm, which includes contractors and entities controlled by persons included in the definition of a member or a member's firm; (2) deletion of reference to "key assistants" to certain financial executives as positions with a client indicating significant influence; (3) a new section defining the phrase "office participating in a significant portion of the engagement"; (4) inclusion of specific time periods during which relationships of the auditor's nondependent close …


Proposed Statement Of Position : Reporting By Financial Institutions Of Debt Securities Held As Assets;Reporting By Financial Institutions Of Debt Securities Held As Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1990

Proposed Statement Of Position : Reporting By Financial Institutions Of Debt Securities Held As Assets;Reporting By Financial Institutions Of Debt Securities Held As Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in reporting by financial institutions of debt securities held as assets. Briefly, the proposed SOP recommends the following: 1. A financial institution should designate debt securities held as assets as investments, assets held for sale, or trading assets at acquisition and at each subsequent balance sheet date. 2. A financial institution should designate debt securities as investments and report them at amortized cost only if it currently has the ability to hold the securities to maturity and it intends to hold them for the foreseeable future, …


Proposed Statement On Standards For Formal Continuing Professional Education (Cpe) Programs;Statement On Standards For Formal Continuing Professional Education (Cpe) Programs; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 1, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Cpe Standards Subcommittee Jan 1990

Proposed Statement On Standards For Formal Continuing Professional Education (Cpe) Programs;Statement On Standards For Formal Continuing Professional Education (Cpe) Programs; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 1, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Cpe Standards Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement on standards for formal Continuing Professional Education (CPE) programs was developed by the AlCPA's CPE Standards Subcommittee. It was approved for issuance by the AICPA Board of Directors and CPE Executive Committee. The standards incorporate parts of and supersede the AlCPA's 1971 Resolution of Council regarding CPE and the 1976 Statement on Standards for Formal Group and Formal Self-Study Programs. The standards were widely exposed and the feedback carefully considered in order to promote uniformity and gain the widest possible acceptance from individual state boards of accountancy, the National Association of State Boards of Accountancy (NASBA), state …


Proposed Statement On Auditing Standards : Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies;Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1990

Proposed Statement On Auditing Standards : Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies;Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Pursuant to the Securities Exchange Act of 1934, certain entities are required to file periodic interim financial information with the Securities and Exchange Commission or another specified regulatory agency. This interim financial information, which is available to the public, is not required to be timely reviewed by an independent auditor. These entities are also required to notify the appropriate regulatory agency about a change of auditor, which provides public information about the identity of the auditors of these entities' annual financial statements. In recognition of these unique filing requirements, this proposed Statement establishes requirements for communications to management and, in …


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 Jan 1990

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 …


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 Jan 1990

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 Audit And Accounting Guide : Audits Of Employee Benefit Plans;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1990

Proposed Audit And Accounting Guide : Audits Of Employee Benefit Plans;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

A significant period of time has elapsed since the publication in 1983 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans. Many changes have taken place in the generally accepted auditing standards and the application of these standards to the requirements of employee benefit plans, the types of plans offered, and the regulatory and financial reporting requirements. These changes have created the need for revised guidance. The objectives of this proposed guide are to provide (1) a general background of the plan environment and (2) practical guidance to the practitioner on the accounting, auditing, and financial reporting …


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 Jan 1990

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. …


Proposed Statement Of Position : Accounting For Foreclosed Assets;Accounting For Foreclosed Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 11, American Institute Of Certified Public Accountants. Accounting Standards Division. Accounting Standards Executive Committee Jan 1990

Proposed Statement Of Position : Accounting For Foreclosed Assets;Accounting For Foreclosed Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 11, American Institute Of Certified Public Accountants. Accounting Standards Division. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance for financial reporting of foreclosed assets after foreclosure. Briefly, the proposed SOP recommends the following: 1. There is a presumption that foreclosed assets will be sold. 2. Foreclosed assets that will be sold should be carried at the lower of cost or fair value. 3. Periodic net cash payments related to foreclosed assets held for sale should be charged to income; periodic net cash receipts related to foreclosed assets held for sale should be credited to the assets' carrying amount; no depreciation or amortization expense should be recognized. 4. The carrying amount …


Proposed Audit And Accounting Guide : Audits Of Savings Institutions ;Audits Of Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee Jan 1990

Proposed Audit And Accounting Guide : Audits Of Savings Institutions ;Audits Of Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide has been prepared to assist the independent auditor in auditing and reporting on the financial statements of savings institutions. It describes relevant matters or procedures unique to those entities and focuses on specific problems of auditing and reporting on the financial statements of savings institutions. This proposed guide would supersede the audit and accounting guide Savings and Loan Associations (Fourth Revised Edition). This proposed guide includes illustrations of the form and content of financial statements for savings institutions and the auditors' reports thereon.


Design Issues In A Credit Method Value-Added Tax For The United States, Lorence L. Bravenec, American Institute Of Certified Public Accountants. Tax Division Jan 1990

Design Issues In A Credit Method Value-Added Tax For The United States, Lorence L. Bravenec, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Directory Of Member Firms, January 1, 1990, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1990

Directory Of Member Firms, January 1, 1990, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


Alternative Work Schedules From The Employer's Perspective, American Woman's Society Of Certified Public Accountants Jan 1990

Alternative Work Schedules From The Employer's Perspective, American Woman's Society Of Certified Public Accountants

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 Jan 1990

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.


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 Jan 1990

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 Jan 1990

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.


Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants Jan 1990

Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Local Governmental Audit And Accounting Manual, As Of March 1, 1990 : A Nonauthoritative Practice Aid, Susan Cornwall, Linda J. Huntley, Moshe S. Levitan, Michael A. Tursi Jan 1990

Local Governmental Audit And Accounting Manual, As Of March 1, 1990 : A Nonauthoritative Practice Aid, Susan Cornwall, Linda J. Huntley, Moshe S. Levitan, Michael A. Tursi

Guides, Handbooks and Manuals

No abstract provided.


Accredited Personal Financial Specialist Candidates Handbook : A Guide To Accreditation For The Cpa Financial Planner, American Institute Of Certified Public Accountants Jan 1990

Accredited Personal Financial Specialist Candidates Handbook : A Guide To Accreditation For The Cpa Financial Planner, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Business Advice From Cpas: Connecting Your Business With The Right Computer System, American Institute Of Certified Public Accountants. Communications Division Jan 1990

Business Advice From Cpas: Connecting Your Business With The Right Computer System, 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 Jan 1990

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.