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Articles 21541 - 21570 of 40122
Full-Text Articles in Accounting
Report Of The Special Committee On Cpe Accreditation, American Institute Of Certified Public Accountants. Special Committee On Cpe Accreditation
Report Of The Special Committee On Cpe Accreditation, American Institute Of Certified Public Accountants. Special Committee On Cpe Accreditation
AICPA Committees
No abstract provided.
Report Of The Special Committee On Audit Committees, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
Report Of The Special Committee On Audit Committees, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
AICPA Committees
No abstract provided.
Summary Of Operating Policies, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Summary Of Operating Policies, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Committees
No abstract provided.
Stochastic Dominance And Information Value, Young Koan Kwon, John C. Fellingham, D. Paul Newman
Stochastic Dominance And Information Value, Young Koan Kwon, John C. Fellingham, D. Paul Newman
Research Collection School Of Accountancy
Incentives for producing and disseminating information have been analysed in many different contexts. Kihlstrom [6], for example, develops a Bayesian framework to analyze the properties of demand functions for information about product quality. From an entirely different perspective, Spence [8, 91 demonstrates the private value of “signalling” information. Similarly, Wilson [lo] considers the value to the firm of producing technological information and the effect of such production on equilibrium theory.
Peer Review Manual: Instructions And Checklists, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Peer Review Manual: Instructions And Checklists, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Operating A Successful Accounting Practice : A Collection Of Material From The Journal Of Accountancy Practitioners Forum, Richard Collins Rea 1905-
Operating A Successful Accounting Practice : A Collection Of Material From The Journal Of Accountancy Practitioners Forum, Richard Collins Rea 1905-
Guides, Handbooks and Manuals
No abstract provided.
Peer Review Manual: Organizational Structure And Functions, Standards Committee Procedures, Membership Requirements, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Peer Review Manual: Organizational Structure And Functions, Standards Committee Procedures, Membership Requirements, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Peer Review Manual: Organizational Structure And Functions - Standards - State Society And Association - Guidelines - Administrative Procedures, American Institute Of Certified Public Accountants. Private Companies Practice Section
Peer Review Manual: Organizational Structure And Functions - Standards - State Society And Association - Guidelines - Administrative Procedures, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Private Companies Practice Section
Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, October 1979, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, October 1979, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Naars, National Automated Accouning Research System, Revised October 1979, American Institute Of Certified Public Accountants (Aicpa)
Naars, National Automated Accouning Research System, Revised October 1979, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accounting Firms And Practitioners 1979, American Institute Of Certified Public Accountants (Aicpa)
Accounting Firms And Practitioners 1979, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa: Your Professional Organization, American Institute Of Certified Public Accountants (Aicpa)
Aicpa: Your Professional Organization, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Library Guide, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Library Guide, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Aids For Local Practitioners, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Aids For Local Practitioners, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Do Management Advisory Services Impair Your Auditor's Independence?, American Institute Of Certified Public Accountants (Aicpa)
Do Management Advisory Services Impair Your Auditor's Independence?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
What Is The Division For Cpa Firms?, American Institute Of Certified Public Accountants (Aicpa)
What Is The Division For Cpa Firms?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Compilation Of Fees Charged By The Fifty States' And The District Of Columbia's Board Of Accountancy For Licensing Certified Public Accountants, American Institute Of Certified Public Accountants. State Legislation Department
Compilation Of Fees Charged By The Fifty States' And The District Of Columbia's Board Of Accountancy For Licensing Certified Public Accountants, American Institute Of Certified Public Accountants. State Legislation Department
Guides, Handbooks and Manuals
No abstract provided.
How To Choose And Use A Cpa;, American Institute Of Certified Public Accountants
How To Choose And Use A Cpa;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Working With The Revenue Code - 1979, Irvin F. Diamond, Mike Walker
Working With The Revenue Code - 1979, Irvin F. Diamond, Mike Walker
Guides, Handbooks and Manuals
No abstract provided.
Buying And Selling A Small Business, Verne A. Bunn, United States. Small Business Administration
Buying And Selling A Small Business, Verne A. Bunn, United States. Small Business Administration
Federal Publications
No abstract provided.
Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission
Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission
Federal Publications
The Commission hereby adopts rules, encompassing certain amendments to Regulation S-X, to modify the financial statement presentation of preferred stocks subject to mandatory redemption requirements or. whose redemption is outside the control of the issuer. The rules adopted do not impact present reporting practices of registrants not having such securities outstanding. Registrants having such securities outstanding are required to present separately, in balance sheets, amounts applicable to the following three general classes of securities: (i) preferred stocks subject to mandatory redemption requirements or whose redemption is outside the control of the issuer; (ii) preferred stocks which are not redeemable or …
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, And Enrolled Actuaries Before The Internal Revenue Service; 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1978 And Changes As Announced In The Federal Register Dated January 24, 1979 (Vol. 44, No. 17); Treasury Department Circular No. 230 (Revised 6-79) Circular 230 (Revised 6-79), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.
Accounting By Cable Television Companies : Proposal To The Financial Accounting Standards Board; Statement Of Position 79-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting By Cable Television Companies : Proposal To The Financial Accounting Standards Board; Statement Of Position 79-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For Municipal Bond Funds : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Investment Companies; Statement Of Position 79-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statement Of Position: Accounting For Municipal Bond Funds : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Investment Companies; Statement Of Position 79-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For Investments Of Stock Life Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide: Audits Of Stock Life Insurance Companies; Statement Of Position 79-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statement Of Position: Accounting For Investments Of Stock Life Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide: Audits Of Stock Life Insurance Companies; Statement Of Position 79-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Insurance Companies Committee has reviewed existing accounting literature dealing with variances between (a) generally accepted accounting principles and (b) practices prescribed or permitted by insurance regulatory authorities as those practices relate to title insurance companies and has identified areas in which further clarification seems necessary. The committee has also identified certain areas that are not covered in present accounting literature. An exposure draft of a proposed statement of position on Accounting for Title Insurance Companies was issued for comment on May 1, 1978, and a public hearing on it was held on July 17, 1978. Comments received on …
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Exposure Drafts, Comment Letters, and Statements of Position
In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a document entitled Governmental Accounting and Financial Reporting Principles (Statement 1). That document defines combined columnar financial statements by fund types and account groups as basic financial statements rather than financial statements of individual funds and account groups and also updates, clarifies, amplifies, and reorders other portions of GAAFR. Since the guide recognizes GAAFR, it is necessary to amend the guide to recognize Statement 1 as an authoritative modification of GAAFR.
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The first Statement on Standards for Accounting and Review Services (SSARS) , Compila-tion and Review of Financial Statements, was issued in December 1978. It provides guidance for reporting on unaudited financial statements of nonpublic entities . It is effective for reports on financial statements for periods ending on or after July 1, 1979. In light of these developments, the AICPA Auditing Standards Board is proposing the accompanying changes to existing AICPA pronouncements applicable to unaudited financial statements. The AICPA also plans to withdraw the publication Guide For Engagements of CPAs to Prepare Unaudited Financial Statements on July 1, 1979. The …