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Articles 361 - 390 of 437
Full-Text Articles in Accounting
Compilation And Review Alert - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Compilation And Review Alert - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, November 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, November 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Arthur R. Kappel
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Arthur R. Kappel
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin
Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Federal Government Contractors Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Federal Government Contractors Industry Developments - 1995/96; 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 - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1995; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1995; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Making Your 1995 Filing Less Taxing: Be Aware And Be Prepared: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Making Your 1995 Filing Less Taxing: Be Aware And Be Prepared: 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.
Aicpa/State Cpa Society Under-35 Symposium, Chicago, Illinois, July 19, 1995, Report On Findings, American Institute Of Certified Public Accountants;
Aicpa/State Cpa Society Under-35 Symposium, Chicago, Illinois, July 19, 1995, Report On Findings, American Institute Of Certified Public Accountants;
Association Sections, Divisions, Boards, Teams
No abstract provided.
Uniform Cpa Examination. Selected Questions And Unofficial Answers Indexed To Content Specification Outline, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division
Uniform Cpa Examination. Selected Questions And Unofficial Answers Indexed To Content Specification Outline, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division
Examinations and Study
No abstract provided.
Implementing Innovative Pedagogy In The First Course In Accounting And Its Relationship To Student Attitudes Toward The Profession, Henry L. Foster
Implementing Innovative Pedagogy In The First Course In Accounting And Its Relationship To Student Attitudes Toward The Profession, Henry L. Foster
Dissertations
Problem. The traditional accounting pedagogy that served the industrial era effectively is losing its relevance. Not only do accounting graduates lack the kind of skills called for in an information age but the profession is no longer successful in attracting sufficiently large numbers of quality students. During the 1980s, professional and academic accountants as well as employers of accounting graduates began to voice their complaints about an accounting education model that had not experienced significant change in about a half century. In 1989 the Accounting Education Change Commission (AECC) was established to stimulate change and to act as a clearing …
Uniform Cpa Examination. Questions And Unofficial Answers, 1995 May, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination. Questions And Unofficial Answers, 1995 May, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Uniform Cpa Examination Preparation Guide, American Institute Of Certified Public Accountants. Examinations Division, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Preparation Subcommittees
Uniform Cpa Examination Preparation Guide, American Institute Of Certified Public Accountants. Examinations Division, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Preparation Subcommittees
Examinations and Study
No abstract provided.
Directors, Management, And Auditors: Allies In Protecting Shareholder Interests, American Institute Of Certified Public Accountants. Public Oversight Board
Directors, Management, And Auditors: Allies In Protecting Shareholder Interests, American Institute Of Certified Public Accountants. Public Oversight Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division
Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Practice, Research, And Education : A Productive Collaboration, Timothy B. Bell, Arnold M. Bell, American Institute Of Certified Public Accountants (Aicpa), American Accounting Association. Auditing Section
Auditing Practice, Research, And Education : A Productive Collaboration, Timothy B. Bell, Arnold M. Bell, American Institute Of Certified Public Accountants (Aicpa), American Accounting Association. Auditing Section
Association Sections, Divisions, Boards, Teams
No abstract provided.
Testimony... Before The U.S. Securities And Exchange Commission On Sec Concept Release S7-29-94, Safe Harbor For Forward-Looking Statements, February 13, 1995, Philip B. Chenok, American Institute Of Certified Public Accountants (Aicpa)
Testimony... Before The U.S. Securities And Exchange Commission On Sec Concept Release S7-29-94, Safe Harbor For Forward-Looking Statements, February 13, 1995, Philip B. Chenok, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
1995 Tax Planning Strategies For The Small Business Owners: A Speech For Cpas To Deliver To Small Business Owners, American Institute Of Certified Public Accountants. Communications Division
1995 Tax Planning Strategies For The Small Business Owners: A Speech For Cpas To Deliver To Small Business Owners, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Estate Planning Tips For Individuals: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Estate Planning Tips For Individuals: 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.
Gift For Those Who Give: A Guide To Deducting Charitable Contributions: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Gift For Those Who Give: A Guide To Deducting Charitable Contributions: 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.
Annual Report, 1995, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners
Annual Report, 1995, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report 1994-95; Expanding Horizons, American Institute Of Certified Public Accountants
Aicpa Annual Report 1994-95; Expanding Horizons, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Annual Report 1994-1995, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1994-1995, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1995, For Academic Year 1993-94, Rick Elam, Leticia B. Romeo
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1995, For Academic Year 1993-94, Rick Elam, Leticia B. Romeo
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of August 1, 1995, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1995, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Member Profile Summary, As Of April 1995 (Percentage Distributions), American Institute Of Certified Public Accountants (Aicpa)
Member Profile Summary, As Of April 1995 (Percentage Distributions), American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Cross-Tested Defined Contribution Plans, Ho Kuen Ng
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.
Decision Making Under Conflicting Criteria In Pension Valuations: An Expected Utility Model, Lisa Lipowski Posey, Arnold F. Shapiro
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 …
Hiv, Aids, Markov Processes, And Health And Disability Insurance, Steven Haberman
Hiv, Aids, Markov Processes, And Health And Disability Insurance, Steven Haberman
Journal of Actuarial Practice (1993–2006)
This paper presents a Markov model of the transmission and development of HIV and AIDS. The Markov model is used to derive functions needed in the calculation of disability insurance premiums, reserves, and cash flows. An application to health insurance and disability insurance is provided.
Model Year Rating For Automobile Liability And Injury Coverages, Leonard T. Guarini, Edward P. Lotkowski
Model Year Rating For Automobile Liability And Injury Coverages, Leonard T. Guarini, Edward P. Lotkowski
Journal of Actuarial Practice (1993–2006)
This paper is intended to stimulate further research and discussion on the validity and utility of model year rating for personal automobile coverages other than physical damage. Using data from a single insurer and some elementary statistical techniques, we provide evidence supporting model year as a classification variable for automobile liability and injury coverages.