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2002

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Articles 1 - 30 of 431

Full-Text Articles in Accounting

American Institute Of Certified Public Accountants Issues Fair Value Toolkit For Auditors, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

American Institute Of Certified Public Accountants Issues Fair Value Toolkit For Auditors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Announces Winners Of The 2002 Business Valuation Hall Of Fame Awards, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Aicpa Announces Winners Of The 2002 Business Valuation Hall Of Fame Awards, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Report Of The Independent Reporter On The Transition Oversight Staff's Reviews Of The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff Dec 2002

Report Of The Independent Reporter On The Transition Oversight Staff's Reviews Of The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff

Association Sections, Divisions, Boards, Teams

Original copied from TOS Web site


Report On The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff Dec 2002

Report On The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff

Association Sections, Divisions, Boards, Teams

Original copied from TOS Web site


Proposed Statement Of Position, Clarification Of The Scope Of The Audit And Accounting Guide Audits Of Investment Companies And Accounting By Parent Companies And Equity Method Investors For Investments In Investment Companies. Exposure Draft (American Institute Of Certified Public Accountants), December 17, 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Dec 2002

Proposed Statement Of Position, Clarification Of The Scope Of The Audit And Accounting Guide Audits Of Investment Companies And Accounting By Parent Companies And Equity Method Investors For Investments In Investment Companies. Exposure Draft (American Institute Of Certified Public Accountants), December 17, 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Comments On Sec's Proposed Rule On Conditions For Non-Gaap Financial Measures., American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Aicpa Comments On Sec's Proposed Rule On Conditions For Non-Gaap Financial Measures., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Chairman Affirms Accounting Profession's Committment To Upholding The Public Trust: Delivers Keynote Address At Sec Conference., William F. Ezzell Dec 2002

Aicpa Chairman Affirms Accounting Profession's Committment To Upholding The Public Trust: Delivers Keynote Address At Sec Conference., William F. Ezzell

Guides, Handbooks and Manuals

No abstract provided.


Cd Training Program Teaches U.S. Businesses How To Detect And Prevent Fraud, American Institute Of Certified Public Accountants (Aicpa), Association Of Certified Fraud Examiners Dec 2002

Cd Training Program Teaches U.S. Businesses How To Detect And Prevent Fraud, American Institute Of Certified Public Accountants (Aicpa), Association Of Certified Fraud Examiners

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Comments On Sec’S Proposed Rule On Md&A Disclosure Of Off-Balance-Sheet Arrangements, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Aicpa Comments On Sec’S Proposed Rule On Md&A Disclosure Of Off-Balance-Sheet Arrangements, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft: Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft (American Institute Of Certified Public Accountants), December 2, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board Dec 2002

Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft: Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft (American Institute Of Certified Public Accountants), December 2, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson Dec 2002

A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson

Electronic Dissertations and Theses

It often takes very little to make the difference between financial failure and success, but in times of extreme market volatility, even the relatively sophisticated investor can sometimes be caught off guard. People cannot afford to ignore their investments. Without a coordinated strategy, it can be difficult to build an effective investment portfolio that meets individual financial needs. As an individual investor, it is important to evaluate each investment in the context of the overall objectives. A fundamental key to being successful when building a stick investment portfolio is understanding the history of the stock market. This makes investors aware …


Cpa Client Bulletin, December 2002, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Cpa Client Bulletin, December 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Consultant, Volume 16, Number 6, December 2002-January 2003, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Cpa Consultant, Volume 16, Number 6, December 2002-January 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 26 No. 10, December 2002, American Institute Of Certified Public Accountants (Aicpa) Dec 2002

Practicing Cpa, Vol. 26 No. 10, December 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements Dec 2002

Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements

Faculty Articles

When a married couple files a joint tax return, both spouses become jointly and severally liable for the income taxes due, including any additional taxes, interest, and penalties determined at a later date. In the event of an underpayment of income tax, the IRS can proceed against either spouse to collect the entire tax deficiency. This places a spouse in a precarious position in situations where the other spouse deliberately omits income or overstates deductions on a jointly filed income tax return, even if the spouse is totally unaware of the other's transgressions. Relief from joint and several liability is …


Aicpa Responds To Sec Proposals On Internal Controls, Ethics & Audit Committees, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Aicpa Responds To Sec Proposals On Internal Controls, Ethics & Audit Committees, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Urges Sec To Broaden Prohibition On Misleading Auditors, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Aicpa Urges Sec To Broaden Prohibition On Misleading Auditors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Joins Others In Helping Businesses To Combat Fraud, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Aicpa Joins Others In Helping Businesses To Combat Fraud, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


American Institute Of Certified Public Accountants Shifts Focus To Industry-Specific Accounting Guidance, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

American Institute Of Certified Public Accountants Shifts Focus To Industry-Specific Accounting Guidance, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Members In Business And Industry, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Business And Industry, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Education, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Medium Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Large Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 10, Number 6, November/December 2002, American Institute Of Certified Public Accountants. Information Technology Section Nov 2002

Infotech Update, Volume 10, Number 6, November/December 2002, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Cpa Client Bulletin, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Cpa Client Bulletin, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Planner, Volume 17, Number 4, November-December 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Planner, Volume 17, Number 4, November-December 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 26 No. 9, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Practicing Cpa, Vol. 26 No. 9, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Internal Audit, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Internal Audit, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Education, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Education, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Members In Small Local Public Accounting Firms, November 2002, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.