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Articles 17131 - 17160 of 39882

Full-Text Articles in Accounting

Software Revenue Recognition; Statement Of Position 91-1;, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software Jan 1991

Software Revenue Recognition; Statement Of Position 91-1;, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans;Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 5, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1991

Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans;Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 5, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans, as of March 31, 1991 (hereafter referred to as the guide). This proposed SOP updates the guide to conform to the following accounting standards: 1. Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 105, Disclosure of Information About Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk 2. FASB Statement No. 106, Employers' Accounting for Postretirement Benefits Other than Pensions, as applicable This proposed SOP also makes the following changes or …


Control Your Credit Before It Controls You: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Control Your Credit Before It Controls You: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Sec Proposed Rules On Report Of Management Responsibilities: Review And Reaction, Michael D. Akers Jan 1991

Sec Proposed Rules On Report Of Management Responsibilities: Review And Reaction, Michael D. Akers

Accounting Faculty Research and Publications

No abstract provided.


Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen Jan 1991

Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen

Faculty Publications

No abstract provided.


Policy Statement On Discriminatory Practices In Selecting Cpa Firms, American Institute Of Certified Public Accountants Jan 1991

Policy Statement On Discriminatory Practices In Selecting Cpa Firms, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Uniform Cpa Examination. Questions And Unofficial Answers, 1991 November, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1991

Uniform Cpa Examination. Questions And Unofficial Answers, 1991 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Position Paper: A Nondisclosed Uniform Cpa Examination (Effective May 1996) September 19, 1991, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1991

Position Paper: A Nondisclosed Uniform Cpa Examination (Effective May 1996) September 19, 1991, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


An Empirical Investigation Of A Choice Of Accounting Method For Investments By Colleges And Universities: Positive Accounting Theory Applied In A Not-For-Profit Environment, Bruce W. Chase Jan 1991

An Empirical Investigation Of A Choice Of Accounting Method For Investments By Colleges And Universities: Positive Accounting Theory Applied In A Not-For-Profit Environment, Bruce W. Chase

Theses and Dissertations

The reasons why managers make certain accounting method choices have been explored by accounting researchers for some time. For over ten years, much of this research has been driven by positive accounting theory, which is based on the underlying assumption that managers act rationally to maximize their own personal wealth when making accounting method choices. This study is an initial attempt to extend positive accounting theory research to a not-for-profit setting; specifically, the choice of accounting method for endowment investments by colleges and universities is examined.

The three objectives of this study are: 1) to determine if the findings of …


Computer Services: Connecting Your Business With The Right Computer System; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Computer Services: Connecting Your Business With The Right Computer System; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1991

Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Improving Business Performance: Restructuring Your Organization For Results; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Improving Business Performance: Restructuring Your Organization For Results; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Internal Control, Integrated Framework: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Executive Briefing: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Internal Control, Integrated Framework: Executive Briefing: Exposure Draft March 12, 1991, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report On Computer Usage In Tax Practice : Survey Results, November 1991, American Institute Of Certified Public Accountants. Tax Division Jan 1991

Report On Computer Usage In Tax Practice : Survey Results, November 1991, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Directory Of Pcps Member Firms, October 1, 1991, American Institute Of Certified Public Accountants. Division Of Cpa Firms Jan 1991

Directory Of Pcps Member Firms, October 1, 1991, American Institute Of Certified Public Accountants. Division Of Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


Inside Aicpa, December 26, 1990, American Institute Of Certified Public Accountants (Aicpa) Dec 1990

Inside Aicpa, December 26, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Travel News, December 17, 1990, American Institute Of Certified Public Accountants. Meetings & Travel Services Dec 1990

Travel News, December 17, 1990, American Institute Of Certified Public Accountants. Meetings & Travel Services

Newsletters

No abstract provided.


Inside Aicpa, December 10, 1990, American Institute Of Certified Public Accountants (Aicpa) Dec 1990

Inside Aicpa, December 10, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, December 3, 1990, American Institute Of Certified Public Accountants (Aicpa) Dec 1990

Inside Aicpa, December 3, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Pcps Advocate, Volume11, Number 5, December 1990, American Institute Of Certified Public Accountants. Private Companies Practice Section Dec 1990

Pcps Advocate, Volume11, Number 5, December 1990, American Institute Of Certified Public Accountants. Private Companies Practice Section

Newsletters

No abstract provided.


Total News, Volume 2, Number 4, December 1990, American Institute Of Certified Public Accountants (Aicpa) Dec 1990

Total News, Volume 2, Number 4, December 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, December 1990, American Institute Of Certified Public Accountants (Aicpa) Dec 1990

Cpa Client Bulletin, December 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 12, December 1990, American Institute Of Certified Public Accountants (Aicpa) Dec 1990

Practicing Cpa, Vol. 14 No. 12, December 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, November 26, 1990, American Institute Of Certified Public Accountants (Aicpa) Nov 1990

Inside Aicpa, November 26, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, November 19, 1990, American Institute Of Certified Public Accountants (Aicpa) Nov 1990

Inside Aicpa, November 19, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, November 12, 1990, American Institute Of Certified Public Accountants (Aicpa) Nov 1990

Inside Aicpa, November 12, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Inside Aicpa, November 5, 1990, American Institute Of Certified Public Accountants (Aicpa) Nov 1990

Inside Aicpa, November 5, 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 14 No. 11, November 1990, American Institute Of Certified Public Accountants (Aicpa) Nov 1990

Practicing Cpa, Vol. 14 No. 11, November 1990, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Accounting Educators: Fyi, Volume 2, Number 2, November, 1990, American Institute Of Certified Public Accountants. Relations With Educators Division Nov 1990

Accounting Educators: Fyi, Volume 2, Number 2, November, 1990, American Institute Of Certified Public Accountants. Relations With Educators Division

Newsletters

No abstract provided.