Accounting Commons^™

Software Connection, Volume 2, Number 1, First Quarter 1994, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Trends And Techniques, 49th Annual Survey, 1995 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

General Construction Contractors; Consulting Services Practice Aid, 95-1, Richard B. Donahue, American Institute Of Certified Public Accountants. Mcs Technical And Industry Consulting Practices Subcommittee

Newsletters

No abstract provided.

Illustrations Of Accounting For Postemployment Benefits : A Survey Of The Application Of Fasb Statement No. 112; Financial Report Survey, 54, Leonard Lorensen

Newsletters

No abstract provided.

Cpa Expert 1995 Premier Issue, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 1995 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Letter, 1995, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Client Bulletin, January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Our Opinion… , Vol. 11 No. 1, March 1995, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

In Our Opinion… , Vol. 11 No. 2, June 1995, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

In Our Opinion… , Vol. 11 No. 3, September 1995, American Institute Of Certified Public Accountants. Auditing Standards Division

Newsletters

No abstract provided.

Practicing Cpa, Vol. 19 No. 3, March 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Practicing Cpa, Vol. 19 No. 1, January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Financial Manager's Report, January 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Accounting Educators: Fyi, Volume 6, Number 3, January 1995, American Institute Of Certified Public Accountants. Academic And Career Development Division

Newsletters

No abstract provided.

Cpa Healthcare Client Letter, Winter 1995, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Resolving A Tension, Kenneth Y. Rosenzweig

Accounting Faculty Publications

I went to Augsburg, Germany, this summer for an accounting research project and for a broader purpose — to get to know contemporary Germans and to learn how they think, especially about the Jewish people. I have always felt a tension between my feelings about Germany and those about being Jewish. In high school and college in the late 1950s and early 1960s, as I studied the German language, I developed a great respect for German culture. Yet, brought up with an extensive Jewish education, I understand how many American Jews visiting Europe resist even traveling to Germany, feeling such …

Ua35/11 Student Honors Research Bulletin, Wku Honors Program

WKU Administration Documents

The WKU Student Honors Research Bulletin is dedicated to scholarly involvement and student research. These papers are representative of work done by students from throughout the university.

• Allen, Melody. Women in Control of Courtship in As You Like It, The Merchant of Venice and All's Well That Ends Well
• Amlani, Islamshah. Electron Stimulated Desorption of Alkali Halides
• Brillhart, Kelly. Women Without Men: Hemingway's Female Characters
• Burton, Lori. Financial Statements with Environmental Concerns: An Exploratory Study of the Impact on the Auditor's Role and Responsibilities
• Combs, Vicki. Dancing the Descent: Energy and Entrophy in William Carlos Williams
• Davis, Julie. Prelude to …

Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement amends Statement on Auditing Standards (SAS) No. 58, Reports on Audited Financial Statements, to eliminate the requirement that, when certain criteria are met, the auditor add an uncertainties explanatory paragraph to the auditor's report. It also clarifies and reorganizes the guidance in SAS No. 58 concerning emphasis paragraphs, uncertainties, and disclaimers of opinion. This Statement is effective for reports issued or reissued on or after February 29, 1996. Earlier application of the provisions of this Statement is permissible.

Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 076, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements on Auditing Standards

This Statement provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties described in and meeting the requirements of paragraph 3, 4, or 5 (commonly referred to as "comfort letters") in connection with financial statements and financial statement schedules contained in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the Act) and other securities offerings. In paragraph 9, this Statement also provides guidance to accountants for performing and reporting on the results of engagements to issue letters for certain …

Passive Activities: An Explanation Of Legislation And Real Estate Tax Planning Strategies, Greg Schlaefer

Honors Theses, 1963-2015

Tax shelters were a sought-after investment in the early and mid 1980's and stil are today. Investments in real estate were commonly tax-shelter type investments. Real estate investments allowed investors to make capital investments up front and depreciate the property quickly, which resulted in losses that would reduce taxable income. However, the passive activity regulations activated through the Tax Reform Act of 1986 minimized the usefulness of these shelters and significantly affected the real estate industry. The passive laws were refined through regulations issued in 1988 and 1989, and the Revenue Reconciliation Act of 1993. The passive classification losses from …

Aicpa Annual Report 1994-95; Expanding Horizons, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Aicpa Committees, 1995-96: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.

Attracting African American Honor Students Into Accounting, Dana Hermanson, Susan H. Ivancevich, Roger H. Hermanson

Faculty Articles

The percentage of minority professionals in the major accounting firms has risen only 2 percentage points since 1976. Black members of a national collegiate honor society were surveyed to see if their perceptions of the accounting profession lead them to select other majors. The nonaccounting students perceived the accounting profession very positively in providing long-term financial rewards and availability of employment. The nonfinancial characteristics of lifestyle, work environment, and nature of accounting work were perceived poorly by respondents. It is vital that black students gain a better understanding of the nonfinancial nature of accounting work and of the role of …

Cross-Tested Defined Contribution Plans, Ho Kuen Ng

Journal of Actuarial Practice (1993–2006)

Cross-tested plans are defined contribution plans that test allocations for nondiscrimination. The test is based on a plan's actuarial equivalent annuity benefits. Cross-tested plans have become popular among small plan sponsors after the release of the nondiscrimination regulations. This paper investigates the pros and cons of cross-testing.

Discussion Of Leonard T. Guarini And Edward P. Lotkowski's "Model Year Rating For Automobile Liability And Injury Coverages", Cheng-Sheng Peter Wu

Journal of Actuarial Practice (1993–2006)

No abstract provided.

Discussion Of Ronald T. Kozlowski And Stuart B. Mathewson's "Measuring And Managing Catastrophe Risk", Rade T. Musulin

Journal of Actuarial Practice (1993–2006)

Mr. Kozlowski and Mr. Mathewson's paper provides a good introduction to the development and use of models in the property insurance industry. It will be a valuable addition to the regrettably sparse actuarialliterature in this area. This discussion will offer several comments on the ideas raised in the paper, focusing on how models can be used to enhance an actuary's work. The use of models has sparked major controversies between regulators and insurers in several jurisdictions, notably Florida. Controversy is not limited to the regulatory arena, however. Because models are being used by reinsurers to rate contracts and by A.M. …

Decision Making Under Conflicting Criteria In Pension Valuations: An Expected Utility Model, Lisa Lipowski Posey, Arnold F. Shapiro

Journal of Actuarial Practice (1993–2006)

Many of the criteria used by actuaries when selecting assumptions for pension plan valuations often conflict. As a result, actuaries must weigh the various costs and benefits associated with a particular set of assumptions. We use expected utility theory to model the process of chOOSing actuarial assumptions when faced with potentially conflicting criteria. The three criteria considered are prudence, best estimate, and conservatism. The actual contribution chosen by the actuary is found to depend on the contribution level that triggers a red flag with respect to tax deductibility. If this level is relatively low, the actuary chooses a high contribution …

Journal Of Actuarial Practice, Volume 3, No.2, 1995, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES

Measuring and Managing Catastrophe Risk • Ronald T. Kozlowski and Stuart B. Mathewson

Discussion • Rade T. Musulin & Authors' Reply

Sensitivity Testing of Property/Casualty Cash Flows • Ralph S. Blanchard, III and Eduardo P. Marchen

A Pension Plan Incorporating Both Defined Benefit and Defined Contribution Principles • M. Zaki Khorasanee

Expected Loss Development in Workers' Compensation Pricing: A Shift in Credibility • Christopher J. Poteet

Editor - Colin Ramsay, University of Nebraska. Associate Editors: Robert Brown, University of Waterloo ○ Cecil Bykerk, Mutual of Omaha ○ Ruy Cardoso, Actuarial Frameworks ○ Samuel Cox, Georgia State University ○ David …

Discussion Of Leonard T. Guarini And Edward P. Lotkowski's "Model Year Rating For Automobile Liability And Injury Coverages", Mohammed Q. Ashab

Journal of Actuarial Practice (1993–2006)

No abstract provided.