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Articles 12721 - 12750 of 40069
Full-Text Articles in Accounting
Aicpa Audit Committee Charter., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit Committee Charter., American Institute Of Certified Public Accountants (Aicpa)
AICPA Committees
No abstract provided.
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Which Accounting Methods For Small Construction Contractors Are Allowed For Tax Purposes? Which Is Best? A Decision Heuristic Helps Choose, Jeffrey N. Barnes, Katherine Black
Mountain Plains Journal of Business and Technology
Many tax preparers still have difficulty determining and properly communicating the allowable tax accounting methods and bookkeeping procedures needed for small construction contractors, especially those having partially completed contracts at year-end. For many small construction contractors, the Internal Revenue Code is confusing and even court opinions give mixed signals as to which accounting method is permissible. This paper provides a discussion on the allowable methods of tax accounting and provides a decision heuristic to simplify the choice of allowable methods. The paper also offers suggestions about bookkeeping procedures.
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Agricultural Accounting: A Case On Asset Valuation, Barbara Wheeling
Mountain Plains Journal of Business and Technology
The purpose of this case is to create greater awareness for both students and educators of alternative accounting methods recommended for specific industries such as agriculture. Many issues in traditional accounting courses are not relevant for agricultural businesses. This case provides students with an experience in explaining the nature of and accounting for market valuation of assets as recommended in the Financial Guidelines for Agricultural Producers which can be applied to real-world farm clients.
Investment Companies Industry Developments, 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Systrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants
Systrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
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 2001 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 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Sistem Tuntutan Kewangan Staf, Abdullah Sajat Muhaini
Sistem Tuntutan Kewangan Staf, Abdullah Sajat Muhaini
Student Works (2000-2009)
Sistem tuntutan kewangan bagi staff di fakulti Sains Komputer dan teknologi maklumat merupakan satu slstem yang bersandarkan aplikasi Intranet. Objektif daripada projek ini adalah untuk mengurangkan masa bagi proses penerimaan wang yang dituntut oleh kakitangan, meningkatkan cara yang konservatif dalam memohon tuntutan kewangan dan mengurangkan penggunaan kertas, Dalam proposal ini juga dicadangkan beberapa rekabentuk untuk memudahkan lagi pemahaman pembaca.
Sistem Perbankan Bersepada (Islam), Abu Bakar Nurainah
Sistem Perbankan Bersepada (Islam), Abu Bakar Nurainah
Student Works (2000-2009)
Sistem perbankan adalah merupakan satu perkara yang amat penting dalam pengurusan kewangan. Dari sini bolehlah dianalisis kedudukan kewangan sesuatu syarikat atau perbadanan adakah ia stabil atau sebaliknya. Di samping itu, ia dapat membantu pihak pengurusan syarikat atau perbadanan tersebut dalam membuat keputusan serta pengawalan. Disebabkan menyedari kepentingan ini maka Sistem Perbankan Bersepadu (Secara Islam) dibina. Secara amnya, Sistem Perbankan Bersepadu (Secara Islam) ini merupakan satu sistem yang digunakan bagi menganalisis penyata kewangan yang se1alunya digunakan di bank-bank atau institusi perniagaan bagi menentukan kedudukan kewangan mereka di samping memudahkan kerja-kerja yang dilakukan secara manual. Sistem ini menawarkan beberapa kemudahan seperti pengiraan …
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Isb Board Members (2001), Independence Standards Board
Isb Board Members (2001), Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Project Task Force - Alternative Firm Structures, Independence Standards Board
Project Task Force - Alternative Firm Structures, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Public File Document Folders; Independence Standards Board Url, Independence Standards Board
Public File Document Folders; Independence Standards Board Url, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive
Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Pursuant To The Association For Investment Management And Research Performance Presentation Standards; Statement Of Position 01-4;, American Institute Of Certified Public Accountants. Investment Performance Statistics Task Force
Reporting Pursuant To The Association For Investment Management And Research Performance Presentation Standards; Statement Of Position 01-4;, American Institute Of Certified Public Accountants. Investment Performance Statistics Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Number 3 of 4 volumes. Includes letters from 80 respondents.
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Number 1 of 4 volumes. Includes letters from 120 respondents.
Omnibus Aicpa Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Aicpa Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF ET SECTION 92: Definitions p PROPOSED REVISION OF INTERPRETATION 101-1 UNDER RULE 101: Interpretation of Rule 101; 2. PROPOSED DELETION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence; 3. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Modified Application of Rule 101 for Certain Engagements to Issue Restricted-Use Reports Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Statements on Auditing Standards No. 75, Engagements to Apply Agreed Upon Procedures to Specified Elements, Accounts, or Items of …
Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force
Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force
Exposure Drafts, Comment Letters, and Statements of Position
(This copy is missing Appendices A and B.) This American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide has been prepared to assist financial institutions in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent accountants in reporting on financial statements (and, as discussed in appendix B, other written management assertions) of those entities. Chapters of the Guide are generally organized by financial statement line item into four sections: a. An Introduction that describes the general transactions and risks associated with the audit area. (The introduction does not address all possible transactions …
Proposed Statement Of Position : Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment;Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment;Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting for certain costs and activities relating to property, plant, and equipment (PP&E). For purposes of this SOP, a project stage or timeline framework is used and PP&E assets are accounted for at a component level. Costs incurred for PP&E are classified into four stages: preliminary, preacquisition, acquisition-or-construction, and in-service. The SOP requires, among other things, the following: A. Preliminary stage costs, except for payments to obtain an option to acquire PP&E, should be charged to expense as incurred. B. Preacquisition and acquisition-or-construction stage costs should be charged to expense as incurred …
Aicpa Professional Standards: Attestation Standards As Of June 1, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 2001, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Accounting And Reporting By Health And Welfare Benefit Plans : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 01-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting And Reporting By Health And Welfare Benefit Plans : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 01-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting By Certain Entities (Including Entities With Trade Receivables) That Lend To Or Finance The Activities Of Others; Statement Of Position 01-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Certain Entities (Including Entities With Trade Receivables) That Lend To Or Finance The Activities Of Others; Statement Of Position 01-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Amendments To Sas No. 55., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards: Audit Documentation, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards: Audit Documentation, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Statement Of Position 01-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Statement Of Position 01-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions By The New York State Insurance Law; Statement Of Position 01-3;, American Institute Of Certified Public Accountants. Reporting On Internal Control Over Derivative Transactions At Insurance Entities Task Force
Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions By The New York State Insurance Law; Statement Of Position 01-3;, American Institute Of Certified Public Accountants. Reporting On Internal Control Over Derivative Transactions At Insurance Entities Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.