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Articles 301 - 330 of 418
Full-Text Articles in Accounting
Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, 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) supersedes chapter 3, paragraphs 3.1-3.4, and chapters 21-23 of the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units and example 23 of SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units, and provides additional guidance on compliance auditing and single audits. The SOP updates the guide to reflect the following standards affecting the audits of federal financial assistance programs under the Single Audit Act: 1. Statement on Auditing Standards (SAS) No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit; 2. SAS No. 60, …
Proposed Industry Accounting Guide : Insurance Agents And Brokers ;Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 15, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Proposed Industry Accounting Guide : Insurance Agents And Brokers ;Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 15, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed industry accounting guide (guide) provides guidance on applying generally accepted accounting principles in financial statements of insurance agents and brokers (brokers). Briefly, the proposed guide recommends the following: 1. For services involving the placement of insurance coverage, brokers should recognize revenue from regular commissions, negotiated commissions, and shared or split commissions on the revenue recognition date, which is the date when all of the following criteria are met: a. Protection is afforded under the insurance policy (that is, coverage is effective). b. The premium due under the policy is known or can be reasonably estimated. c. Substantially all …
Proposed Statement Of Position : Accounting For Foreign Property And Liability Reinsurance;Accounting For Foreign Property And Liability Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 22, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Proposed Statement Of Position : Accounting For Foreign Property And Liability Reinsurance;Accounting For Foreign Property And Liability Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 22, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on how U.S. companies should account for property and liability reinsurance assumed from foreign insurance companies (foreign reinsurance). The periodic method should be used to account for foreign reinsurance premiums except when, because of local revenue recognition policies, the foreign ceding company cannot provide the information required by the assuming company to estimate both the ultimate premiums and the appropriate periods of recognition in accordance with U.S. generally accepted accounting principles. In such circumstances, the open year method should be used. The periodic and open year methods are not interchangeable in the …
Proposed Statement Of Position : Audits Of Not-For-Profit Organizations Receiving Federal Awards;Audits Of Not-For-Profit Organizations Receiving Federal Awards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 30, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Proposed Statement Of Position : Audits Of Not-For-Profit Organizations Receiving Federal Awards;Audits Of Not-For-Profit Organizations Receiving Federal Awards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 30, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on the auditor's responsibilities when conducting an audit in accordance with Office of Management and Budget (OMB) Circular A-133, Audits of Institutions of Higher Education and Other Non-profit Institutions. This proposed SOP would amend the following AICPA audit and accounting guides: 1. Audits of Voluntary Health and Welfare Organizations; 2. Audits of Colleges and Universities; 3. Audits of Certain Nonprofit Organizations. In addition to providing an overview of the auditor's responsibilities in an audit of federal awards, this proposed SOP: 1. Describes the applicability of OMB Circular A-133. 2. Summarizes the differences …
Proposed Statement Of Position : Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts;Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 10, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Proposed Statement Of Position : Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts;Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 10, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 60, Accounting and Reporting by Insurance Enterprises, provides guidance to insurance enterprises on how to determine whether reinsurance contracts provide for indemnification against loss or liability and on how to account for such contracts. In applying this guidance, each insurance enterprise has to interpret the expression "indemnification . . . against loss or liability," which could be interpreted differently for similar contracts. This proposed statement of position (SOP) provides guidance for assessing risk transfer in property and liability reinsurance contracts. It discusses the various kinds of risks involved, such …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Nov. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Nov. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence 2. PROPOSED ETHICS RULING UNDER RULE 101: Campaign Treasurer 3. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Component Unit and Auditor of Oversight Entity 4. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Material Component Unit and Auditor of Another Material Component Unit 5. PROPOSED ETHICS RULING UNDER RULE 301: Disclosure of Confidential Client Information 6. PROPOSED ETHICS RULING UNDER RULES 302 AND 503: Receipt of Contingent Fees or Commissions by Member's …
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.
Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 1, Committee Of Sponsoring Organizations Of The Treadway Commission
Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 1, Committee Of Sponsoring Organizations Of The Treadway Commission
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.
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.
Not-For-Profit Organizations Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Property And Liability Insurance Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Property And Liability Insurance 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.
Savings Institutions Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Savings Institutions 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.
Securities Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities 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.
Investment Companies Industry Developments, 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment 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.
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.
Audits Of Savings Institutions As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Audits Of Savings Institutions As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Smart Tax Moves For 1991, American Institute Of Certified Public Accountants. Communications Division
Smart Tax Moves For 1991, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Common Interest Realty Associations As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Audits Of Common Interest Realty Associations As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors' Audit Manual, Volume 1, Nonauthoritative Practice Aids, Small Firm Library, George Marthinuss, Larry L. Perry, Martin S. Safran
Construction Contractors' Audit Manual, Volume 1, Nonauthoritative Practice Aids, Small Firm Library, George Marthinuss, Larry L. Perry, Martin S. Safran
Guides, Handbooks and Manuals
No abstract provided.
Guide For The Use Of Real Estate Appraisal Information (1991); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee
Guide For The Use Of Real Estate Appraisal Information (1991); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Stock Life Insurance Companies (1991); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Audits Of Stock Life Insurance Companies (1991); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid;Notes To The Illustrative Combined Financial Statements;, Susan Cornwall, Linda J. Huntley, Moshe S. Levitin, Michael A. Tursi
Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid;Notes To The Illustrative Combined Financial Statements;, Susan Cornwall, Linda J. Huntley, Moshe S. Levitin, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants
Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Developing Management Incentive Programs; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 15, American Institute Of Certified Public Accountants
Developing Management Incentive Programs; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 15, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Practicing Cpa On Partners And Personnel : A Collection Of Articles From The Aicpa Local Firms Newsletter, Graham G. Goddard
Practicing Cpa On Partners And Personnel : A Collection Of Articles From The Aicpa Local Firms Newsletter, Graham G. Goddard
Guides, Handbooks and Manuals
No abstract provided.