Accounting Commons^™

State And Local Governmental Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosures Of Fronting Arrangements By Fronting Companies; Practice Bulletin 9, American Institute Of Certified Public Accountants. Insurance Companies Committeeamerican

AICPA Committees

No abstract provided.

Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1991 October, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.

Disaster Recovery Planning, American Institute Of Certified Public Accountants. Mas Computer Applications Subcommittee

AICPA Committees

No abstract provided.

Information For Cpa Candidates, Tenth Edition (1991), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Uniform Cpa Examination, May 1987-May1991, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Division

Examinations and Study

No abstract provided.

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1991, Maylou Walsh, John E. Young

AICPA Annual Reports

No abstract provided.

1991 Small Business Survey Report, May 1, 1991, American Institute Of Certified Public Accountants. Private Companies Practice Section

AICPA Annual Reports

No abstract provided.

Aicpa Annual Report 1991; Professionalism Performance, Progress, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Annual Report 1990-1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.

Combined Annual Report Year Ended June 30, 1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.

Software Revenue Recognition; Statement Of Position 91-1;, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans;Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 5, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans, as of March 31, 1991 (hereafter referred to as the guide). This proposed SOP updates the guide to conform to the following accounting standards: 1. Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 105, Disclosure of Information About Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk 2. FASB Statement No. 106, Employers' Accounting for Postretirement Benefits Other than Pensions, as applicable This proposed SOP also makes the following changes or …

Control Your Credit Before It Controls You: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Sec Proposed Rules On Report Of Management Responsibilities: Review And Reaction, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.

Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen

Faculty Publications

No abstract provided.

Policy Statement On Discriminatory Practices In Selecting Cpa Firms, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Uniform Cpa Examination. Questions And Unofficial Answers, 1991 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Position Paper: A Nondisclosed Uniform Cpa Examination (Effective May 1996) September 19, 1991, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

An Empirical Investigation Of A Choice Of Accounting Method For Investments By Colleges And Universities: Positive Accounting Theory Applied In A Not-For-Profit Environment, Bruce W. Chase

Theses and Dissertations

The reasons why managers make certain accounting method choices have been explored by accounting researchers for some time. For over ten years, much of this research has been driven by positive accounting theory, which is based on the underlying assumption that managers act rationally to maximize their own personal wealth when making accounting method choices. This study is an initial attempt to extend positive accounting theory research to a not-for-profit setting; specifically, the choice of accounting method for endowment investments by colleges and universities is examined.

The three objectives of this study are: 1) to determine if the findings of …

The Myth Of "Conventional Wisdom" On Changing Multiple-Choice Answers, Marshall A. Geiger

Accounting Faculty Publications

Business students are often warned not to change multiple-choice answers once an original selection has been made. This "conventional wisdom," that the first answer selected usually is the correct answer, is in contrast with the conclusions of research in the education and psychology fields. This study extends these earlier studies by using students in accounting principles I and principles II classes, and by examining whether the type of question (numeric or non-numeric) affects answer-changing behavior. On average, for every point lost roughly three points were gained by changing answers for both groups. Additionally, gender was found not to be a …

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

Association Sections, Divisions, Boards, Teams

No abstract provided.

Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Improving Business Performance: Restructuring Your Organization For Results; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Internal Control, Integrated Framework: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

Internal Control, Integrated Framework: Executive Briefing: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

Report On Computer Usage In Tax Practice : Survey Results, November 1991, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Directory Of Pcps Member Firms, October 1, 1991, American Institute Of Certified Public Accountants. Division Of Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.