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Articles 12571 - 12600 of 40069

Full-Text Articles in Accounting

Cpa Client Bulletin, June 2001, American Institute Of Certified Public Accountants (Aicpa) Jun 2001

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) Jun 2001

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) Jun 2001

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) Jun 2001

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 Jun 2001

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) Jun 2001

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 May 2001

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) May 2001

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) May 2001

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) May 2001

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) May 2001

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 May 2001

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) May 2001

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) May 2001

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) May 2001

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) May 2001

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 May 2001

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) May 2001

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) May 2001

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 May 2001

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.


Letter From Jeff Pieper, Manager, Subscription Administration, Aicpa Re: Discontinuance Of Subscription Service For Printed Content Of Aicpa Meetings., Jeff Piepper May 2001

Letter From Jeff Pieper, Manager, Subscription Administration, Aicpa Re: Discontinuance Of Subscription Service For Printed Content Of Aicpa Meetings., Jeff Piepper

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Spring Meeting Of Council, Minutes Of Meeting, April 29, 2001, Grand Hyatt, Washington, Dc., American Institute Of Certified Public Accountants (Aicpa) Apr 2001

Spring Meeting Of Council, Minutes Of Meeting, April 29, 2001, Grand Hyatt, Washington, Dc., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of Council, April 29 - May 2, 2001, Volume 2, Grand Hyatt Washington, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa) Apr 2001

Spring Meeting Of Council, April 29 - May 2, 2001, Volume 2, Grand Hyatt Washington, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Spring Meeting Of Council, April 29 - May 2, 2001, Volume 1, Grand Hyatt Washington, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa) Apr 2001

Spring Meeting Of Council, April 29 - May 2, 2001, Volume 1, Grand Hyatt Washington, Washington, D.C., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Academic & Career Development E-Newsletter, Edition 2, April 16, 2001, American Institute Of Certified Public Accountants (Aicpa) Apr 2001

Academic & Career Development E-Newsletter, Edition 2, April 16, 2001, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Auditing Standards Board Public Document, Meeting Date: April 3-5, 2001, New York, Ny, American Institute Of Certified Public Accountants.Auditing Standards Board Apr 2001

Auditing Standards Board Public Document, Meeting Date: April 3-5, 2001, New York, Ny, American Institute Of Certified Public Accountants.Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Auditing Standards Board Public Document, Meeting Date: April 3-5, 2001, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2001

Auditing Standards Board Public Document, Meeting Date: April 3-5, 2001, New York, Ny, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Academy Of Accounting Historians Year 2000 Research Conference, November 9-11, 2000 In Columbus, Ohio, Academy Of Accounting Historians Apr 2001

Academy Of Accounting Historians Year 2000 Research Conference, November 9-11, 2000 In Columbus, Ohio, Academy Of Accounting Historians

Accounting Historians Notebook

The Year 2000 Research Conference of the Academy of Accounting Historians was held in conjunction with The Ohio State University on November 9 - 11, 2000 to celebrate the fiftieth anniversary of the Accounting Hall of Fame. The conference, titled "Challenges and Achievements in Accounting during the Twentieth Century," looked at how the accounting profession has responded to change during the Twentieth Century. Conference attendees were welcomed by Dean Joseph A. Alutto of the Fisher College of Business and opening remarks were made by President William E. Kirwan of The Ohio State University.


Message From The President [2001, Vol. 24, No. 1], Oliver Finley Graves Apr 2001

Message From The President [2001, Vol. 24, No. 1], Oliver Finley Graves

Accounting Historians Notebook

No abstract provided.


Some Notes From: Worthington, Beresford. Professional Accountants: An Historical Sketch (London: Gee And Co., Printers And Publishers, 1895): 27-29, 50-53, 65-67., Elliott L. Slocum, Beresford Worthington Apr 2001

Some Notes From: Worthington, Beresford. Professional Accountants: An Historical Sketch (London: Gee And Co., Printers And Publishers, 1895): 27-29, 50-53, 65-67., Elliott L. Slocum, Beresford Worthington

Accounting Historians Notebook

No abstract provided.