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Articles 61 - 90 of 391
Full-Text Articles in Accounting
Infotech Update, Volume 9, Number 4, July/August 2001, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 9, Number 4, July/August 2001, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Cpa Client Tax Letter, July/August/September 2001, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, July/August/September 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 16, Number 2, July-August 2001, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 16, Number 2, July-August 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, July 2001, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, July 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 25 No. 6, July 2001, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 25 No. 6, July 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Exam Alert, July/August 2001, American Institute Of Certified Public Accountants (Aicpa)
Cpa Exam Alert, July/August 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
An Empirical Analysis Of The Disclosures Of Loss Contingencies Associated With Operational Laws And Regulations, Lisa Nesbit Bostick
An Empirical Analysis Of The Disclosures Of Loss Contingencies Associated With Operational Laws And Regulations, Lisa Nesbit Bostick
Doctoral Dissertations
This study was intended to determine whether there was a change in the disclosure of all loss contingencies associated with operational laws and regulations (i.e., environmental and non-environmental) and/or whether there was a complementary association between the environmental and non-environmental loss contingency disclosures during the period 1989 to 1999. In summary, the results of the study suggest (1) that there was an increase in all loss contingency disclosures associated with operational laws and regulations, and (2) that there was a complementary association between the environmental and non-environmental loss contingency disclosures.
The primary sources of the loss contingency disclosures (i.e., the …
Sys Trust Liability, Daniel D. Selby
Sys Trust Liability, Daniel D. Selby
Accounting Faculty Publications
The Certified Public Accountant has always been subject to scrutiny by the legal system to ensure that the interest of the public is best served. In fact, over the last thirty years, the number of malpractice suits against accountants has increased. The increase in accountant malpractice litigation is a result of the public's perception that the CPA guarantees the accuracy of financial statements, and that the CPA has sizeable financial resources, along with malpractice insurance. Prior to the Elliott Report in 1997, CPA liability was limited to fraud, breach of contract, and negligence in the traditional areas of audit, accounting, …
Comment Letters On Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements – Audit Documentation, June 27, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements – Audit Documentation, June 27, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Stewardship And The Balanced Scorecard, Kathryn Lancaster
Stewardship And The Balanced Scorecard, Kathryn Lancaster
Accounting
No abstract provided.
Cpa Client Bulletin, June 2001, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, June 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 25 No. 5, June 2001, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 25 No. 5, June 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Academic & Career Development E-Newsletter, Edition 3, June, 2001, American Institute Of Certified Public Accountants (Aicpa)
Academic & Career Development E-Newsletter, Edition 3, June, 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Consultant, Volume 15, Number 3, June/July 2001, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 15, Number 3, June/July 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
An Investigation Of Goodwill Accounting Policy Choice Within A Specific Knowledge Framework, Pearl H. N. Tan
An Investigation Of Goodwill Accounting Policy Choice Within A Specific Knowledge Framework, Pearl H. N. Tan
Research Collection School Of Accountancy
This study, using Singapore data, investigates the relationship between Chief Executive Officers' (CEO) specific knowledge and the accounting method choice on capitalisation of goodwill. International Accounting Standard 22 (1987), applicable in Singapore in 1996, the year of the study, permits a choice between capitalisation with subsequent amortisation and immediate write-off of goodwill to reserves. This study proposes a positive relationship between human capital specificity of CEOs and the recognition of purchased goodwill on the balance sheet. Specific knowledge is unique to firms and is acquired through experience. Given that specialised assets arise from firm-specific circumstances, firm-specific knowledge potentially explains the …
Aicpa Technical Practice Aids As Of June 1, 2001, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of June 1, 2001, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Iasc: A Structure To Achieve A Unified Global Accounting System, Mike Waite
Iasc: A Structure To Achieve A Unified Global Accounting System, Mike Waite
Theses and Dissertations
The aim of this paper is to analyze the International Accounting Standards Committee (IASC) and the structure it has in place to develop a unified global accounting system. A unified global system implies a single accounting system that is implemented around the world creating readily comparable and accurate accounting information for the global community. The extent to which a single system is all encompassing is an important factor in this analysis because the levels of support for various international accounting systems are likely to vary according to the level of harmonization sought. For example, a proposal to require a certain …
Members In Education, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 25 No. 4, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 25 No. 4, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Business And Industry, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Internet Reporting: Availability Of Financial And Environmental Information For The Environmentally Responsible Investor, Kathryn Lancaster, Carolyn Strand
Internet Reporting: Availability Of Financial And Environmental Information For The Environmentally Responsible Investor, Kathryn Lancaster, Carolyn Strand
Accounting
No abstract provided.
Members In Internal Audit, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Internal Audit, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 16, Number 1, May-June 2001, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 16, Number 1, May-June 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Medium Public Accounting Firms, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Medium Public Accounting Firms, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Small Local Public Accounting Firms, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Small Local Public Accounting Firms, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Infotech Update, Volume 9, Number3, May/June 2001, American Institute Of Certified Public Accountants. Information Technology Section
Infotech Update, Volume 9, Number3, May/June 2001, American Institute Of Certified Public Accountants. Information Technology Section
Newsletters
No abstract provided.
Members In Government, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Government, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Large Public Accounting Firms, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Members In Large Public Accounting Firms, May 2001, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Letter From Jeff Pieper, Manager, Subscription Administration, Aicpa Re: Discontinuance Of Subscription Service For Printed Content Of Aicpa Meetings., Jeff Pieper
American Institute of Accountants
No abstract provided.