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1997

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Articles 271 - 300 of 463

Full-Text Articles in Accounting

Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants Jan 1997

Cpa Expert 1997 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter, 1997, American Institute Of Certified Public Accountants Jan 1997

Cpa Letter, 1997, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 1, January 1997, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 1, January 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


Hpcs And Windows Ce - Worth The Wait?; Technology Alert, Vol. 97, No. 1, January 1997, Jon Brademeyer, Wayne Harding Jan 1997

Hpcs And Windows Ce - Worth The Wait?; Technology Alert, Vol. 97, No. 1, January 1997, Jon Brademeyer, Wayne Harding

Newsletters

No abstract provided.


Members In Finance And Accounting, January-February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Finance And Accounting, January-February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Government, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Education, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Large Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Small Local Public Accounting Firms, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Healthcare Client Letter, Winter 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Cpa Healthcare Client Letter, Winter 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 82 (1997), American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Codification Of Statements On Auditing Standards, Numbers 1 To 82 (1997), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Cpa Expert 1997 Winter, American Institute Of Certified Public Accountants Jan 1997

Cpa Expert 1997 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 2, April 1997, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 2, April 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 3, July 1997, American Institute Of Certified Public Accountants. Audit Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 3, July 1997, American Institute Of Certified Public Accountants. Audit Standards Team

Newsletters

No abstract provided.


In Our Opinion… , Vol. 13 No. 4, October 1997, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 1997

In Our Opinion… , Vol. 13 No. 4, October 1997, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Practicing Cpa, Vol. 21 No. 1, January 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Practicing Cpa, Vol. 21 No. 1, January 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Newsline, Timely News For State Society Executive Directors, January 1997, American Institute Of Certified Public Accountants. Public Relations/Communications Team Jan 1997

Newsline, Timely News For State Society Executive Directors, January 1997, American Institute Of Certified Public Accountants. Public Relations/Communications Team

Newsletters

No abstract provided.


Planner, Volume 11, Number 5, December-January 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Planner, Volume 11, Number 5, December-January 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Establishing An Understanding With The Client; Statement On Auditing Standards, 083, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1997

Establishing An Understanding With The Client; Statement On Auditing Standards, 083, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement amends Statement on Auditing Standards (SAS) No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 310, "Relationship Between the Auditor's Appointment and Planning"), to incorporate guidance about auditors establishing an understanding with the client regarding the services to be performed. This Statement also renames the title of AU sec. 310 to Appointment of the Independent Auditor. This Statement is effective for engagements for periods ending on or after June 15, 1998. Earlier application is permitted.


Management Representations; Statement On Auditing Standards, 085, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1997

Management Representations; Statement On Auditing Standards, 085, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.


Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson Jan 1997

Archival Researchers: An Endangered Species?, Richard K. Fleischman, Thomas N. Tyson

Accounting Historians Journal

In recent years accounting historiography has been enriched by a considerable volume of debate surrounding the chronology and evolution of accounting theory and practice. By virtue of their attempts to explain the processes of change, accounting historians have become identified with a paradigm or world view that constitutes the theoretical context within which their research findings are couched. Scholars have either self-avowed their paradigmatic affiliations or have had their work so classified in the writings of others. Fleischman et al. [1996a], for example, trichotomized the field of industrial revolution cost accounting into three "schools": the Neoclassical (economic rationalist), the Foucauldian, …


Members In Internal Audit, January/February 1997, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Members In Internal Audit, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Where The Guesswork Ends And The Accrual Begins: Environmental Remediation Liabilities And Their Effects On The Managerial Decision-Making Process, Corie Sue Dumdie Jan 1997

Where The Guesswork Ends And The Accrual Begins: Environmental Remediation Liabilities And Their Effects On The Managerial Decision-Making Process, Corie Sue Dumdie

Honors Theses, 1963-2015

Environmental remediation is not new, but accounting for the costs of such a process is. In 1996, the first authoritative literature on accounting for the costs of cleaning up environmental degradation were established, and they gave insight into the accounting treatment for environmental remediation liabilities (ERLs). The aim of the thesis is to explain the new accrual methods for ERLs and show their importance as they have influenced many managerial philosophies. The thesis also examines some of the weaknesses of ERLs and illustrates possible changes for the future. The most important aspect of ERLs is that they have helped management …


1997-1998 Operating Budget, Morehead State University. Budget & Financial Planning Office. Jan 1997

1997-1998 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1997-1998 Operating Budget of Morehead State University.


Organizational Control Systems: Matching Controls With Organizational Levels, Rajaram Veliyath, Heather M. Hermanson, Dana R. Hermanson Jan 1997

Organizational Control Systems: Matching Controls With Organizational Levels, Rajaram Veliyath, Heather M. Hermanson, Dana R. Hermanson

Faculty Articles

Companies today face a number of risks, such as environmental liabilities, losses from misuse of derivatives or harassment suits, which underscore the need for better control systems. Clearly, there is a tradeoff between having too much versus too little control. However, in addition to the amount of control, the mix of controls is important in maintaining the right balance within an organization. A framework is proposed that should help managers determine the appropriate matching of control types and control levels in their organizations. The matching is discussed for both traditional companies and modern, information-age companies.


Annual Report 1996-1997, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1997

Annual Report 1996-1997, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Aicpa Committees, 1997-98: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Member Meetings, American Institute Of Certified Public Accountants Jan 1997

Aicpa Committees, 1997-98: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Member Meetings, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Final Report From The Aicpa/Nasba Joint Committee On Regulation Of The Profession, Aicpa/Nasba Joint Committee On Regulation Of The Profession, National Association Of State Boards Of Accountancy, American Institute Of Certified Public Accountants (Aicpa) Jan 1997

Final Report From The Aicpa/Nasba Joint Committee On Regulation Of The Profession, Aicpa/Nasba Joint Committee On Regulation Of The Profession, National Association Of State Boards Of Accountancy, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


A New Approach For Determining Claim Expense Reserves In Workers Compensation, Kay Rahardjo Jan 1997

A New Approach For Determining Claim Expense Reserves In Workers Compensation, Kay Rahardjo

Journal of Actuarial Practice (1993–2006)

This paper describes a new approach for determining a reserve for claim expenses. While the discussion focuses on workers compensation claims, the methodology is equally applicable to other lines of business. The approach also can be applied to the calculation of the reserve for all claims (including IBNR claims) and the reserve for claims reported to date (excluding IBNR claims). In addition, a methodology for pricing claims-handling services is discussed. The implications of pricing claims-handling services on a handle-to- conclusion basis versus pricing claims-handling services on a limited time handling basis are examined. Finally, the paper discusses a methodology for …


Providing Pensions For U.K. Employees With Varied Working Lives, Deborah R. Cooper Jan 1997

Providing Pensions For U.K. Employees With Varied Working Lives, Deborah R. Cooper

Journal of Actuarial Practice (1993–2006)

Several different working lives are investigated, including employees with breaks in employment, part-time employment, and temporary employment. The pensions that could be provided to the different employees by final salary, revalued career average, or money purchase pension schemes (plans) are calculated and compared. Some of the weaknesses in a final salary pension scheme (the treatment of deferred pensioners and cross subsidies between different groups of member) are considered. Possible alternative benefit structures are considered to address the problems.