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Articles 22261 - 22290 of 40126

Full-Text Articles in Accounting

Proposed Statement Of Position On Accounting For Advance Refundings Of Debt;Accounting For Advance Refundings Of Debt; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 27, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1977

Proposed Statement Of Position On Accounting For Advance Refundings Of Debt;Accounting For Advance Refundings Of Debt; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 27, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

A refunding of debt is the replacement of old debt with new debt and takes place to obtain a preceived economic adavantage. This statement of position addresses accounting for advance refundings. It is not intended to modify APB Opinion 26, Early Extinguishment of Debt, or FASB Statement 4, Reporting Gains and Losses from Extinguishment of Debt. This statement of position should be applied to regulated companies that are subject to the rate-making process in accordance with the provisions of the Addendum.


Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures Jan 1977

Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Positions Contrary To Treasury Department Or Internal Revenue Service Interpretations Of The Code; Statements On Responsibilities In Tax Practice 10, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1977

Positions Contrary To Treasury Department Or Internal Revenue Service Interpretations Of The Code; Statements On Responsibilities In Tax Practice 10, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Audits Of Brokers And Dealers In Securities (1977); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Stockbrokerage Auditing Jan 1977

Audits Of Brokers And Dealers In Securities (1977); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Stockbrokerage Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Investment Companies (1977); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies Jan 1977

Audits Of Investment Companies (1977); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Management, Control, And Audit Of Advanced Edp Systems; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing Advanced Edp Systems Task Force Jan 1977

Management, Control, And Audit Of Advanced Edp Systems; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing Advanced Edp Systems Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1977, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1977

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1977, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Auditing As Of July 1, 1977, American Institute Of Certified Public Accountants Jan 1977

Aicpa Professional Standards: Auditing As Of July 1, 1977, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Code Of Professional Ethics, May 1, 1977 Edition;Concepts Of Professional Ethics [1977];Rules Of Conduct, Effective March 1, 1973 [1977];Interpretations Of Rules Of Conduct [1977];Ethics Rulings [1977], American Institute Of Certified Public Accountants Jan 1977

Code Of Professional Ethics, May 1, 1977 Edition;Concepts Of Professional Ethics [1977];Rules Of Conduct, Effective March 1, 1973 [1977];Interpretations Of Rules Of Conduct [1977];Ethics Rulings [1977], American Institute Of Certified Public Accountants

AICPA Professional Standards

There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct and is not intended to establish enforceable standards. The second category, Rules of Conduct, consists* of enforceable ethical standards and required the approval of the membership before the Rules became effective. The same is true of the Bylaws of the Institute. The third category, Interpretations of Rules …


Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1977, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1977

Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1977, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Ethics, Bylaws, Quality Control, As Of July 1, 1977, American Institute Of Certified Public Accountants Jan 1977

Aicpa Professional Standards: Ethics, Bylaws, Quality Control, As Of July 1, 1977, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1977

Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Guide For Audits Of Head Start Program Grants, United States. Department Of Health, Education, And Welfare. Audit Agency Jan 1977

Guide For Audits Of Head Start Program Grants, United States. Department Of Health, Education, And Welfare. Audit Agency

Federal Publications

No abstract provided.


Aicpa Annual Report 1976-77, American Institute Of Certified Public Accountants Jan 1977

Aicpa Annual Report 1976-77, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1977, Beth Woolf, Beatrice Sanders Jan 1977

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1977, Beth Woolf, Beatrice Sanders

AICPA Annual Reports

No abstract provided.


Tabulation Of Cpas As Of July 31, 1977, American Institute Of Certified Public Accountants (Aicpa) Jan 1977

Tabulation Of Cpas As Of July 31, 1977, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Arizona Biltmore Hotel, Phoenix, Arizona, May 9-11, 1977, American Institute Of Certified Public Accountants. Council Jan 1977

Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Arizona Biltmore Hotel, Phoenix, Arizona, May 9-11, 1977, American Institute Of Certified Public Accountants. Council

AICPA Annual Reports

No abstract provided.


Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations Jan 1977

Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations

Exposure Drafts, Comment Letters, and Statements of Position

Savings and loan associations are corporations chartered either by the state in which they operate or the Federal Home Loan Bank Board (FHLBB). All associations chartered by the FHLBB are known as "federal" associations and have the word "Federal" in their corporate names. The majority of the savings and loan associations are mutual institutions; they are owned by the savers who, together with the borrowers, are members entitled to vote at annual meetings. Most states provide for the organization of mutual associations. In addition, several states provide for capital stock associations that are authorized by state charter to issue and …


Aicpa Technical Practice Aids As Of July 1, 1977, American Institute Of Certified Public Accountants (Aicpa) Jan 1977

Aicpa Technical Practice Aids As Of July 1, 1977, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Evaluation Conference -- Cost Accounting Standards; Evaluation Conference -- Transcript Of Proceedings, January 12-13, 1977, Cost Accounting Standards Board Jan 1977

Evaluation Conference -- Cost Accounting Standards; Evaluation Conference -- Transcript Of Proceedings, January 12-13, 1977, Cost Accounting Standards Board

Individual and Corporate Publications

No abstract provided.


Accounting Firms And Practitioners 1977, American Institute Of Certified Public Accountants (Aicpa) Jan 1977

Accounting Firms And Practitioners 1977, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Testimony Of Manuel F. Cohen, Chairman, Commission On Auditors' Responsibilities, Before The Subcommittee On Reports, Accounting And Management Of The Committee On Governmental Affairs, United States Senate, 95th Congress 1st Session, June 9, 1977, Manuel F. Cohen Jan 1977

Testimony Of Manuel F. Cohen, Chairman, Commission On Auditors' Responsibilities, Before The Subcommittee On Reports, Accounting And Management Of The Committee On Governmental Affairs, United States Senate, 95th Congress 1st Session, June 9, 1977, Manuel F. Cohen

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report Of Tentative Conclusions: Letters Of Comment, Commission On Auditors' Responsibilities; Cohen Commission Jan 1977

Report Of Tentative Conclusions: Letters Of Comment, Commission On Auditors' Responsibilities; Cohen Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Response By The American Institute Of Certified Public Accountants To The Study By The Subcommittee On Reports, Accounting And Management, U.S. Senate Committee Of Governmental Affairs, Entitled "The Accounting Establishment", April 1977;Institute Responds, American Institute Of Certified Public Accountants Jan 1977

Response By The American Institute Of Certified Public Accountants To The Study By The Subcommittee On Reports, Accounting And Management, U.S. Senate Committee Of Governmental Affairs, Entitled "The Accounting Establishment", April 1977;Institute Responds, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Effect Of Litigation On Independent Auditors : A Research Study, Henry R. Jaenicke, ;Commission On Auditors' Responsibilities;Cohen Commission, Commission On Auditors' Responsibilities, Cohen Commission Jan 1977

Effect Of Litigation On Independent Auditors : A Research Study, Henry R. Jaenicke, ;Commission On Auditors' Responsibilities;Cohen Commission, Commission On Auditors' Responsibilities, Cohen Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Testimony Of The American Institute Of Certified Public Accountants Before The Subcommittee On Reports, Accounting And Management Of The Committee On Governmental Affairs, United States Senate, April 19, 1977, Michael N. Chetkovich, American Institute Of Certified Public Accountants Jan 1977

Testimony Of The American Institute Of Certified Public Accountants Before The Subcommittee On Reports, Accounting And Management Of The Committee On Governmental Affairs, United States Senate, April 19, 1977, Michael N. Chetkovich, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Management Advisory Services University Education Task Force Jan 1977

University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Management Advisory Services University Education Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.


Legislative Report, Volume 9, Number 12, December 1976, American Institute Of Certified Public Accountants. Legislative Reference Service Dec 1976

Legislative Report, Volume 9, Number 12, December 1976, American Institute Of Certified Public Accountants. Legislative Reference Service

Newsletters

No abstract provided.


Challenges For The Profession. Address Before The Partners Of Alexander Grant & Co., Miami, Nov. 16, 1976, Wallace E. Olson Nov 1976

Challenges For The Profession. Address Before The Partners Of Alexander Grant & Co., Miami, Nov. 16, 1976, Wallace E. Olson

Guides, Handbooks and Manuals

No abstract provided.


Legislative Report, Volume 9, Number 11, November 1976, American Institute Of Certified Public Accountants. Legislative Reference Service Nov 1976

Legislative Report, Volume 9, Number 11, November 1976, American Institute Of Certified Public Accountants. Legislative Reference Service

Newsletters

No abstract provided.