Accounting Commons^™

Accounting Hall Of Fame: Profiles Of Thirty-Six Members, Thomas J. Burns, Edward N. Coffman

Accounting Hall of Fame Brochures

No abstract provided.

Summary Of Operating Policies For Open Meetings., American Institute Of Certified Public Accountants. Board Of Examiners

Association Sections, Divisions, Boards, Teams

No abstract provided.

Edited Transcript Of Roundtable Discussion Of Auditors' Responsibilities And Capital Markets, May 11, 1976: Section Ii, Ross Institute, American Institute Of Certified Public Accountants. Commission On Auditors' Responsibilities

Association Sections, Divisions, Boards, Teams

No abstract provided.

An Analysis Of The Impact Of Property Tax Credit/Rebate Programs On State Revenues And Tax Equity, Robert Barry Rogow

Graduate Theses and Dissertations

The primary aim of this study was to examine the impact of shifting tax burdens between income groups following the implementation of alternative real residential property tax credit/rebate programs. Specifically, the objectives of this study were:

1. To analyze the real residential property tax level and vertical equity between income groups before and after implementing alternative credit/rebate programs;

2. To determine the potential total revenues lost to the state after implementing a credit/rebate program;

3. To analyze the tax level and vertical equity of three state-levied taxes—the personal income, sales, and motor fuel tax— and the property tax before and …

Progress Report To The Congress 1976 (Including Aggregated Disclosure Statement Responses), United States. Cost Accounting Standards Board

Federal Publications

No abstract provided.

Uniform Cpa Examination Unofficial Answers May 1974 To November 1975, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Voluntary Quality Control Review Program For Cpa Firms, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Tax Research Techniques, Ray M. Sommerfeld, G. Fred Streuling

Guides, Handbooks and Manuals

No abstract provided.

Federal Financial Management : Accounting And Auditing Practices, Cornelius E. Tierney, Robert D. Hoffman

Guides, Handbooks and Manuals

No abstract provided.

Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations, National Conference Of Lawyers And Cpas (U.S.)

Guides, Handbooks and Manuals

No abstract provided.

Discussion Draft: Proposed Plan For Voluntary Quality Control Review Program For Cpa Firms With Sec Practices, February 19, 1976, American Institute Of Certified Public Accountants. Committee On Self-Regulation

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Handbook, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Accounting For Your Future : A Challenging And Rewarding Professional Career, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Roster, Supplement I, As Of October 15, 1976, American Woman's Society Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

How To Choose And Use A Cpa;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Management Advisory Services By Cpas : A Study Of Required Knowledge, Edward L. Summers, Kenneth E. Knight

Guides, Handbooks and Manuals

No abstract provided.

Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Election Campaign Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.

Sample Engagement Letters For An Accounting Practice, American Institute Of Certified Public Accountants. Continuing Professional Education Division

Guides, Handbooks and Manuals

No abstract provided.

Working With The Revenue Code - 1976, Dominic A. Tarantino

Guides, Handbooks and Manuals

No abstract provided.

Market Value Methods For Intercorporate Investments In Stock; Accounting Research Monograph 2, Reed K. Storey, Maurice Moonitz

Guides, Handbooks and Manuals

No abstract provided.

Management Audit For Small Service Firms; Small Business Management Series, No. 38, Phyllis A. Barker, David H. Hovey, John J. Murphy

Federal Publications

No abstract provided.

Accounting Practices In The Recorded And Printed Music Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 4, Institute Of Certified Public Accountants. Accounting Standards Task Force On Entertainment Companies

Exposure Drafts, Comment Letters, and Statements of Position

TABLE OF CONTENTS GENERAL BACKGROUND: Record Manufacturing— General description The record master Marketing Recording artist contracts Music Publishing-General description Royalties REVENUE RECOGNITION: Industry Practice The Division's Conclusion INVENTORY VALUATION: Industry Practice The Division's Conclusion COMPENSATION OF ARTISTS: Industry Practice The Division's Conclusion COSTS OF RECORD MASTERS: Industry Practice The Division's Conclusion LICENSOR INCOME/LICENSEE COST: Industry Practice The Division's Conclusion INTANGIBLE ASSETS ACQUIRED IN A BUSINESS COMBINATION MUSIC PUBLISHERS

Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This is an exposure draft of a Statement on Auditing Standards on public reporting on limited reviews of interim financial information. The exposure period is unavoidably short so that the Committee can furnish guidance to CPAs who may be asked to report on limited reviews early in 1976. We recognize that this is traditionally a very busy time for CPAs but seek to assure that this exposure draft nevertheless will receive appropriate attention. In developing this exposure draft the Auditing Standards Executive Committee considered the provisions of the SEC's Accounting Series Release (ASR) No. 177, which permits a registrant to …

Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement does not contain specific procedures to detect an illegal act by a client. An examination in accordance with generally accepted auditing standards cannot be expected to provide assurance that illegal acts will be detected. This limitation is considered in another proposed Statement entitled "The Independent Auditor's Responsibility for the Detection of Errors and Irregularities" also issued for comment today. The proposed Statement does specify that the auditor should be aware of the possibility that illegal acts may have occurred that may have a material effect on the financial statements. It further requires that should an auditor become …

Proposed Statement On Auditing Standards : The Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities;Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement clarifies the auditor's responsibility for detecting errors or irregularities in an examination of financial statements in accordance with generally accepted auditing standards. It specifies that an independent auditor should plan his examination to search for errors or irregularities that would have a material effect on the financial statements. The proposed Statement also recognizes that an audit provides reasonable, but not absolute, assurance that financial statements are not materially affected by errors or irregularities. The concept of reasonable assurance is discussed and definitions of the terms errors and irregularities are given.

Valuation Of Certain Real Estate And Loans And Receivables Collateralized By Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May 25, American Institute Of Certified Public Accountants. Accounting Standards Committee On Real Estate Accounting

Exposure Drafts, Comment Letters, and Statements of Position

Statement of Position No. 75-2, issued on June 27, 1975, presents recommendations of the Accounting Standards Division on Accounting Practices of Real Estate Investment Trusts. The Committee on Real Estate Accounting has considered whether the conclusions in that Statement with respect to the valuation of real estate should be recommended to the Financial Accounting Standards Board (FASB) as applicable to companies that are not REITs; the accompanying exposure draft presents the Committee's views on that and related issues.

Accounting For Origination Costs And Loan And Commitment Fees In The Mortgage Banking Industry : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Plan For Voluntary Quality Control Review Program For Cpa Firms With Sec Practices; Discussion Draft (American Institute Of Certified Public Accountants), 1976, February 19, American Institute Of Certified Public Accountants. Committee On Self-Regulation

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Audits Of Brokers And Dealers In Securities; Statement Of Position 1976 December;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For Origination Costs And Loan Fees In The Mortgage Banking Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Accounting Standards Task Force On Mortgage Bankers

Exposure Drafts, Comment Letters, and Statements of Position

The Accounting Standards Division of the American Institute of Certified Public Accountants issued a Statement of Position on Accounting Practices in the Mortgage Banking Industry on December 30, 1974 (Statement of Position No. 74-12) outlining the Division's position on mortgage banker accounting for inventory of permanent mortgage loans held for sale and certain other accounting matters. The Division has also noted that mortgage bankers use a variety of practices in accounting for loan origination costs and loan fees and believes that it is desirable to narrow the range of those practices. The Division's recommendations with respect to accounting for origination …