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Articles 11221 - 11250 of 40108
Full-Text Articles in Accounting
Tax Tips: A Cpa For Taxes - Does It Make A Difference?, American Institute Of Certified Public Accountants (Aicpa)
Tax Tips: A Cpa For Taxes - Does It Make A Difference?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Sox Section 404: Responding To An Adverse Report - A Checklist For The Audit Committee., American Institute Of Certified Public Accountants (Aicpa)
Sox Section 404: Responding To An Adverse Report - A Checklist For The Audit Committee., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Business Valuation Practice Management Toolkit: Practice Setup., American Institute Of Certified Public Accountants. Business Valuation And Forensic And Litigation Services
Business Valuation Practice Management Toolkit: Practice Setup., American Institute Of Certified Public Accountants. Business Valuation And Forensic And Litigation Services
Guides, Handbooks and Manuals
No abstract provided.
Obtaining Quality Employee Benefit Plan Audit Services: The Request For Proposal And Auditor Evaluation Process., American Institute Of Certified Public Accountants. Employee Benefit Plan Audit Quality Center
Obtaining Quality Employee Benefit Plan Audit Services: The Request For Proposal And Auditor Evaluation Process., American Institute Of Certified Public Accountants. Employee Benefit Plan Audit Quality Center
Guides, Handbooks and Manuals
No abstract provided.
Developments In Management Accounting: Multinational Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Developments In Management Accounting: Multinational Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Developments In Management Accounting: Multidimensional Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Developments In Management Accounting: Multidimensional Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Developments In Management Accounting: Financial Performance Measurement, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Developments In Management Accounting: Financial Performance Measurement, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Developments In Management Accounting: Corporate Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Developments In Management Accounting: Corporate Performance Management, Chartered Institute Of Management Accountants, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Enhanced Business Reporting., American Institute Of Certified Public Accountants (Aicpa)
Enhanced Business Reporting., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Women To Watch Award - Experienced Leaders, American Institute Of Certified Public Accountants (Aicpa)
Women To Watch Award - Experienced Leaders, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Women To Watch Award - Emerging Leaders, American Institute Of Certified Public Accountants (Aicpa)
Women To Watch Award - Emerging Leaders, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Outstanding Cpa In Government, American Institute Of Certified Public Accountants (Aicpa)
Outstanding Cpa In Government, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
John L. Carey Scholarships, American Institute Of Certified Public Accountants (Aicpa)
John L. Carey Scholarships, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos
Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos
Guides, Handbooks and Manuals
No abstract provided.
Forensic Accounting For Divorce Engagements : A Practical Guide;, Ezra Huber
Forensic Accounting For Divorce Engagements : A Practical Guide;, Ezra Huber
Guides, Handbooks and Manuals
No abstract provided.
Adviser's Guide To The Tax Consequences Of The Purchase And Sale Of A Business, William H. Olson, American Institute Of Certified Public Accountants. Continuing Professional Education Division
Adviser's Guide To The Tax Consequences Of The Purchase And Sale Of A Business, William H. Olson, American Institute Of Certified Public Accountants. Continuing Professional Education Division
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005;Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005, American Institute Of Certified Public Accountants. Peer Review Board
Aicpa Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005;Peer Review Program Manual : For Peer Reviews Commenced Prior To January 1, 2005, American Institute Of Certified Public Accountants. Peer Review Board
Guides, Handbooks and Manuals
No abstract provided.
Iso 9001: Quality Management System Manual, Revision K, American Institute Of Certified Public Accountants (Aicpa)
Iso 9001: Quality Management System Manual, Revision K, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accountant's Business Manual, 2005, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2005, Volume 2, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accountant's Business Manual, 2005, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Accountant's Business Manual, 2005, Volume 1, William H. Behrenfeld, Andrew R. Biebl, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
360 Degrees Of Financial Literacy, Cpas Helping Americans Build A Better Financial Future, American Institute Of Certified Public Accountants (Aicpa)
360 Degrees Of Financial Literacy, Cpas Helping Americans Build A Better Financial Future, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Beyond Vision And Mission : Reaching Operational And Financial Goals In Governments And Npos : How To Actually Implement Organizational Strategy, Lynda M. Dennis
Beyond Vision And Mission : Reaching Operational And Financial Goals In Governments And Npos : How To Actually Implement Organizational Strategy, Lynda M. Dennis
Guides, Handbooks and Manuals
No abstract provided.
Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof
Interaction Of New Section 362(E)(2) With Loss Disallowance Rules, Boyd C. Randall, Brian C. Spilker, John M. Werlhof
Faculty Publications
The American Jobs Creation Act of 2004 added Section 362(e)(2), which addresses concerns similar to those addressed by Section 336(d). Section 362(e)(2) was added to the law to close a perceived loophole whereby taxpayers could deduct a single economic loss twice by transferring loss property to a corporation in a Section 351 transaction or as a contribution to capital with the shareholder subsequently selling the stock and the corporation selling the loss asset. This provision was designed to prevent the recognition of a single economic loss twice. However, this new provision overlaps and interacts with the corporate liquidation loss disallowance …
Health Care Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Asb Meeting Minutes, 2005, February 1-3;Auditing Standards Board Approved Highlights, 2005, February 1-3, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2005, February 1-3;Auditing Standards Board Approved Highlights, 2005, February 1-3, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 96, Audit Documentation (AICPA, Professional Standards, vol. 1, AU sec. 339). This proposed SAS establishes standards and provides guidance to an auditor on audit documentation for audits of financial statements or other financial information being reported on. Issues surrounding audit documentation continue to be discussed due to events affecting the profession that post-date the development and issuance of SAS No. 96. Specifically, some state regulators and government auditors seek more uniformity in the preparation, filing, and retention of audit documentation of nonissuers. Audit documentation …
Proposed Statement On Auditing Standards : Defining Professional Requirements In Statements On Auditing Standards;Proposed Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Attestation Engagements;Defining Professional Requirements In Statements On Auditing Standards;Defining Professional Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Defining Professional Requirements In Statements On Auditing Standards;Proposed Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Attestation Engagements;Defining Professional Requirements In Statements On Auditing Standards;Defining Professional Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In serving the public interest, the Auditing Standards Board (ASB) aims to set high quality auditing and assurance standards for nonissuers that are understandable, clear, and capable of consistent application, thereby serving to enhance the quality and uniformity of practice. In doing so, the ASB seeks to balance the needs of a wide range of users, including auditors, those responsible for governance, regulators, and the public in general. Until now, the accounting profession has not expressly defined imperatives used to describe different degrees of the auditor's responsibility when conducting audit engagements in accordance with generally accepted auditing standards and attestation …
Proposed Statement On Standards For Valuation Services : Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset;Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 30, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Proposed Statement On Standards For Valuation Services : Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset;Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 30, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Given the increasing number of members of the AICPA who are performing business valuation engagements or some aspect thereof, the AICPA Consulting Services Executive Committee has written this standard to improve the consistency and quality of practice among AICPA members performing business valuations. AICPA members will be required to follow this standard whenever they undertake to perform a business valuation engagement that culminates in the expression of a conclusion of value or a calculated value.