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Articles 301 - 330 of 419
Full-Text Articles in Accounting
Cpa As Advisor To Small Businesses: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division
Cpa As Advisor To Small Businesses: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Making The Most Of Marketing; Management Series, Christopher R. Malburg, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Making The Most Of Marketing; Management Series, Christopher R. Malburg, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Financing Your Business; Management Series, Christopher R. Malburg
Financing Your Business; Management Series, Christopher R. Malburg
Guides, Handbooks and Manuals
No abstract provided.
Aicpa/Nasba Guide For The Implementation Of The 150-Hour Education Requirement, April 1991, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Aicpa/Nasba Guide For The Implementation Of The 150-Hour Education Requirement, April 1991, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Guides, Handbooks and Manuals
No abstract provided.
Notice To Practitioners: Auditor's Responsibility Concerning Statement Of Actuarial Opinion Required By Insurance Regulators, American Institute Of Certified Public Accountants. Auditing Standards Division
Notice To Practitioners: Auditor's Responsibility Concerning Statement Of Actuarial Opinion Required By Insurance Regulators, American Institute Of Certified Public Accountants. Auditing Standards Division
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Coordination Handbook For State Societies, 1991-1992, American Institute Of Certified Public Accountants. State Society Relations Division
Aicpa Coordination Handbook For State Societies, 1991-1992, American Institute Of Certified Public Accountants. State Society Relations Division
Guides, Handbooks and Manuals
No abstract provided.
Tax Practice Guides And Checklists 1991, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 1991, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
U.S. Tax Aspects Of Doing Business Abroad, Third Edition, Revised, Michael L. Moore, Edmund Outslay
U.S. Tax Aspects Of Doing Business Abroad, Third Edition, Revised, Michael L. Moore, Edmund Outslay
Guides, Handbooks and Manuals
No abstract provided.
Microcomputer Training; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 14, American Institute Of Certified Public Accountants
Microcomputer Training; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 14, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Managing Through An Economic Downturn: Personal Finance, A Consumer Guide, American Institute Of Certified Public Accountants. Communications Division
Managing Through An Economic Downturn: Personal Finance, A Consumer Guide, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Recommending A Cpa Firm: How To Pick A Leader, American Institute Of Certified Public Accountants. Private Companies Practice Section
Recommending A Cpa Firm: How To Pick A Leader, American Institute Of Certified Public Accountants. Private Companies Practice Section
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, American Institute Of Certified Public Accountants. Mas Education And Information Subcommittee
Cash Management: Managing Your Business Dollars; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division, American Institute Of Certified Public Accountants. Mas Education And Information Subcommittee
Guides, Handbooks and Manuals
No abstract provided.
Guide To Investment Planning; Personal Financial Planning Manual; Pfp Library, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guide To Investment Planning; Personal Financial Planning Manual; Pfp Library, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Holding Down Health Care Costs : A Guide For The Financial Executive;, John D. Reynolds
Holding Down Health Care Costs : A Guide For The Financial Executive;, John D. Reynolds
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Providers Of Health Care Services (1991), 2nd Ed.; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Audits Of Providers Of Health Care Services (1991), 2nd Ed.; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Uniform Cpa Examination. Questions And Unofficial Answers, 1991 May, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination. Questions And Unofficial Answers, 1991 May, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Audits Of Employee Benefit Plans As Of March 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans As Of March 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission
Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June 1991, American Institute Of Certified Public Accountants (Aicpa)
Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June 1991, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Proposed Statement On Auditing Standards : Reports On The Processing Of Transactions By Service Organizations;Reports On The Processing Of Transactions By Service Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Feb. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reports On The Processing Of Transactions By Service Organizations;Reports On The Processing Of Transactions By Service Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Feb. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provide guidance to practitioners engaged to audit the financial statements of an entity that uses a service organization in connection with the processing of transactions. This proposed Statement also provides guidance to auditors who issue reports for use by other auditors on procedures performed at service organizations. Examples of such service organizations include bank trust departments that invest and hold assets for employee benefit plans and electronic data processing service centers that process transactions and related data for user organizations. This proposed Statement provides guidance to …
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provide expanded guidance to accountants in performing reviews of, or procedures on, interim financial information. This proposed Statement: 1. Clarifies the knowledge of the entity's internal control structure that the accountant needs to obtain when the accountant is engaged to review interim financial information but has not audited the most recent annual financial statements. 2. Incorporates additional guidance on accounting estimates and performing analytical procedures in connection with a review of interim financial information. 3. Requires the accountant, in performing a review of interim financial information, …
Comment Letters On Proposed Industry Accounting Guide For Insurance Agents And Brokers Dated August 15, 1991, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Comment Letters On Proposed Industry Accounting Guide For Insurance Agents And Brokers Dated August 15, 1991, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Financial Accounting Foundation (FAF) has oversight responsibilities for the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). In late 1989, the FAF determined that "an entity subject to the jurisdiction of one board should not be required to change its reporting principles as a result of a standard issued by the other board." In making this determination, the FAF recognized that the existing hierarchy of generally accepted accounting principles (GAAP) contained in AICPA Professional Standards, volume 1, AU section 411, "The Meaning of 'Present Fairly in Conformity With Generally Accepted Accounting Principles' in the Independent …
Proposed Revision Of Ethics Interpretations 101-1.A.4 And 101-5 : Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence;Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revision Of Ethics Interpretations 101-1.A.4 And 101-5 : Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence;Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Professional Ethics Executive Committee recently considered existing pronouncements on independence in the AlCPA's Code of Conduct regarding loans to members from clients. The ethics committee concluded that in the circumstances of today's practice environment these pronouncements permitted financial relationships between the member and the client that could impair the appearance of independence. Accordingly, the ethics committee proposes a revision of the existing pronouncements that, in effect, will prohibit a member or a member's firm from having a loan to or from a client. However, the following loans will be grandfathered under the proposed revision: fully secured mortgage loans (including …
Proposed Statement Of Position : Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies;Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Feb. 10, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Statement Of Position : Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies;Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Feb. 10, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on financial reporting, by investment companies, for distributions to shareholders, including returns of capital. Although the proposed SOP recognizes that financial statements of investment companies are prepared on the basis of generally accepted accounting principles (GAAP), it recommends that, to avoid shareholder confusion, the term tax return of capital be used to report portions of shareholders' distributions that are in excess of tax-basis current and accumulated earnings and profits.
Comment Letters On On The Exposure Draft Of The Proposed Statement On Auditing Standards, Reports On The Processing Of Transactions By Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On On The Exposure Draft Of The Proposed Statement On Auditing Standards, Reports On The Processing Of Transactions By Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Construction Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Credit Union Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Credit Union Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Finance Companies Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Finance Companies Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.