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Articles 13591 - 13620 of 39942

Full-Text Articles in Accounting

Hospitality : Lodging And Restaurants Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1999

Hospitality : Lodging And Restaurants Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1999

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Banks And Savings Institutions With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee Jan 1999

Banks And Savings Institutions With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee Jan 1999

Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Organizations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1999

Not-For-Profit Organizations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee Jan 1999

Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Understanding And Implementing Gasb's New Financial Reporting Model : A Question And Answer Guide For Preparers And Auditors Of State And Local Government Financial Statements;, Venita M. Wood, Susan Frohlich Jan 1999

Understanding And Implementing Gasb's New Financial Reporting Model : A Question And Answer Guide For Preparers And Auditors Of State And Local Government Financial Statements;, Venita M. Wood, Susan Frohlich

Guides, Handbooks and Manuals

No abstract provided.


Using Family Partnerships And Refuting Irs Challenges: Aicpa Flp Valuation Discount White Paper, American Institute Of Certified Accountants; Jan 1999

Using Family Partnerships And Refuting Irs Challenges: Aicpa Flp Valuation Discount White Paper, American Institute Of Certified Accountants;

Guides, Handbooks and Manuals

No abstract provided.


Professor/Practitioner Case Development Program - 1999 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team Jan 1999

Professor/Practitioner Case Development Program - 1999 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Choosing Business Entities, James R. Hall Jan 1999

Cpa's Guide To Choosing Business Entities, James R. Hall

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Basic Guide To Mergers & Acquisitions, Ronald G. Quintero Jan 1999

Cpa's Basic Guide To Mergers & Acquisitions, Ronald G. Quintero

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division Jan 1999

Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division

Guides, Handbooks and Manuals

No abstract provided.


State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee Jan 1999

State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.


Using Family Partnerships And Refuting Irs Challenges; Flp Valuation Discount White Paper, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Using Family Partnerships And Refuting Irs Challenges; Flp Valuation Discount White Paper, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Vision Process: Surfing The Wave Of Change, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Cpa Vision Process: Surfing The Wave Of Change, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Financial Statement Presentation And Disclosure Practices For Not-For-Profit Organizations, Richard F. Larkin, Susan Frohlich Jan 1999

Financial Statement Presentation And Disclosure Practices For Not-For-Profit Organizations, Richard F. Larkin, Susan Frohlich

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Annual Report 1998-99; Stepping Into The Future; Year In Review, American Institute Of Certified Public Accountants Jan 1999

Aicpa Annual Report 1998-99; Stepping Into The Future; Year In Review, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Annual Report 1999, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1999

Annual Report 1999, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Aug. 2, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1999

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Aug. 2, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence [Definition of Member or Member's Firm]; 2. PROPOSED REVISION OF INTERPRETATION 501-1 UNDER RULE 501: Retention of Client Records; 3. PROPOSED REVISION TO RULING 41 UNDER RULE 101: Member as Auditor of Insurance a Financial Services Company that Manages Member's Assets; 4. PROPOSED REVISION TO RULING 109 UNDER RULE 101: Member's Investment in Financial Services Products That Invest in Clients; 5. PROPOSED RULING UNDER RULE 101: Employee Benefit Plan Sponsored by Client


Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Nov. 29, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Nov. 29, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Federal Accounting Standards Advisory Board (FASAB) was organized in 1991 by the United States Department of the Treasury, the United States Office of Management and Budget, and the United States General Accounting Office to establish financial accounting and reporting standards for federal governmental entities. On October 19, 1999, AICPA Council adopted a resolution recognizing the FASAB as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, "Accounting Principles," of the AlCPA's Code of Professional Conduct. Members may now express an opinion that the financial statements of a federal governmental entity are …


Comment Letters On Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Comment Letters On Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


An Examination Of Management Accountants’ Use And Perception Of Expert Systems, Michael D. Akers, Robert E. Jordan, Grover L. Porter Jan 1999

An Examination Of Management Accountants’ Use And Perception Of Expert Systems, Michael D. Akers, Robert E. Jordan, Grover L. Porter

Accounting Faculty Research and Publications

Although there has been a number of articles written about the possible use of expert systems by management accountants, there has been limited research to support such predictions. The primary purposes of this paper are to examine management accoun-tants’ use and perceptions of expert systems. A survey instrument was designed to eli-cit responses (Likert scale and open-ended) about management accountants' perceptions of the current and future use of expert systems and to determine their knowledge, interest and involvement with such systems. The findings of this study indicate that although respondents are moderately interested and involved with expert systems, they have …


Tabulation Of Cpas As Of August 1, 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Tabulation Of Cpas As Of August 1, 1999, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Uniform Cpa Examination Content Specifications Update Study: Information Technology Knowledge Required By Cpas In Public Accounting, Patricia M. Muenzen, Sandra Greenberg, American Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force Jan 1999

Uniform Cpa Examination Content Specifications Update Study: Information Technology Knowledge Required By Cpas In Public Accounting, Patricia M. Muenzen, Sandra Greenberg, American Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force

Examinations and Study

No abstract provided.


Conversion Of The Uniform Cpa Examination To A Computer-Based Examination, Joint Aicpa/Nasba Computerization Implementation Committee Jan 1999

Conversion Of The Uniform Cpa Examination To A Computer-Based Examination, Joint Aicpa/Nasba Computerization Implementation Committee

Examinations and Study

No abstract provided.


Final Report Of The Conduct Of A Feasibility Study For The Computerization And Implementation Of A Uniform Cpa Examination In Fifty-Four Jurisdictions, American Institute Of Certified Public Accountants. Joint Aicpa/Nasba Computerization Implementation Committee Jan 1999

Final Report Of The Conduct Of A Feasibility Study For The Computerization And Implementation Of A Uniform Cpa Examination In Fifty-Four Jurisdictions, American Institute Of Certified Public Accountants. Joint Aicpa/Nasba Computerization Implementation Committee

Examinations and Study

No abstract provided.


Information For Uniform Cpa Examination Candidates, Effective November 1999, American Institute Of Certified Public Accountants Jan 1999

Information For Uniform Cpa Examination Candidates, Effective November 1999, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.


Uniform Cpa Examination, 1999 Edition, Selected Questions & Unofficial Answers Supplement Indexed To Content Specification Outlines, James D. Blum, Ahava Z. Goldman, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1999

Uniform Cpa Examination, 1999 Edition, Selected Questions & Unofficial Answers Supplement Indexed To Content Specification Outlines, James D. Blum, Ahava Z. Goldman, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Institutions Of A Capital Market Economy: Independence In Modern Corporate Governance, William T. Allen, Independence Standards Board Jan 1999

Institutions Of A Capital Market Economy: Independence In Modern Corporate Governance, William T. Allen, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letters Re: Exposure Draft (Ed 98-1) Independence Discussions With Audit Committees, Independence Standards Board Jan 1999

Comment Letters Re: Exposure Draft (Ed 98-1) Independence Discussions With Audit Committees, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.