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Articles 23491 - 23520 of 40178

Full-Text Articles in Accounting

Accounting Trends And Techniques, 27th Annual Survey, 1973 Edition, American Institute Of Certified Public Accountants Jan 1973

Accounting Trends And Techniques, 27th Annual Survey, 1973 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Accounting For Nonmonetary Transactions; Opinions Of The Accounting Principles Board 29; Apb Opinion 29, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1973

Accounting For Nonmonetary Transactions; Opinions Of The Accounting Principles Board 29; Apb Opinion 29, American Institute Of Certified Public Accountants. Accounting Principles Board

AICPA Committees

No abstract provided.


Committee Handbook, 1973-74: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants Jan 1973

Committee Handbook, 1973-74: Officers And Council, Committees And Boards, Committee Structure, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Accounting For Motion Picture Films (1973); Industry Accounting Guide; Audit And Accounting Guide: Motion Picture Industry, American Institute Of Certified Public Accountants. Committee On The Entertainment Industries Jan 1973

Accounting For Motion Picture Films (1973); Industry Accounting Guide; Audit And Accounting Guide: Motion Picture Industry, American Institute Of Certified Public Accountants. Committee On The Entertainment Industries

AICPA Committees

No abstract provided.


Production Scheduling, American Institute Of Certified Public Accountants. Management Advisory Services Committee On Technical Studies Jan 1973

Production Scheduling, American Institute Of Certified Public Accountants. Management Advisory Services Committee On Technical Studies

AICPA Committees

No abstract provided.


Stockholders' Equity; Accounting Research Study No. 15, Beartrice Melcher Jan 1973

Stockholders' Equity; Accounting Research Study No. 15, Beartrice Melcher

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Approach To Statistical Sampling, Volume 1. Introduction Of Statistical Concepts And Estimation Of Dollar Values, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Individual Study Program Jan 1973

Auditor's Approach To Statistical Sampling, Volume 1. Introduction Of Statistical Concepts And Estimation Of Dollar Values, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Individual Study Program

Guides, Handbooks and Manuals

No abstract provided.


"Accounting Is A Weapon Against Poverty... And We Strive To Put This Weapon In The Hands Of Those Who Need It Most." Report 1973, American Institute Of Certified Public Accountants. Committee On Minority Recruitment And Equal Opportunity Jan 1973

"Accounting Is A Weapon Against Poverty... And We Strive To Put This Weapon In The Hands Of Those Who Need It Most." Report 1973, American Institute Of Certified Public Accountants. Committee On Minority Recruitment And Equal Opportunity

AICPA Committees

No abstract provided.


Apb Accounting Principles: Volume 1: Current Text As Of June 30, 1973, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1973

Apb Accounting Principles: Volume 1: Current Text As Of June 30, 1973, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


A Study Of The Advantages And Disadvantages Of Changing The Accounting System Of The Russell State Bank From Cash Basis To Accrual Basis, John T. Harrell Jan 1973

A Study Of The Advantages And Disadvantages Of Changing The Accounting System Of The Russell State Bank From Cash Basis To Accrual Basis, John T. Harrell

Master's Theses or Doctor of Nursing Practice

The purpose of this thesis was to present the complete results of changing the accounting method of The Russell State Bank from cash basis to accrual basis. Advantages and disadvantages of each system are reviewed. Comparison is made of the accounts under each method and detail procedure of the change. Generally accepted accounting principles were followed, which included restoration of assets to cost and depreciation recorded as well as accruing the income and expenses. Provisions were made for possible loan losses and income tax expense. The change was effected as of December 31, 1970, and after two years under the …


Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission Jan 1973

Accounting For Catastrophe Reserves, United States. Securities And Exchange Commission

Federal Publications

In the past two years a number of companies in the property and casualty insurance field have adopted the accounting policy of making a provision from each period's income to cover a portion of major losses expected to occur in future periods. The reserves provided, generally called catastrophe reserves, have been justified by the companies on the grounds that periodic premiums include an amount to cover such losses which occur irregularly and the process of matching revenue and expense therefor requires accrual of a provision for such losses.


Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission Jan 1973

Financial Statements Of Life Insurance Companies, United States. Securities And Exchange Commission

Federal Publications

In a letter dated December 14, 1971, the Chief Accountant of the Commission wrote to the chairman of the Committee on Insurance Accounting and Auditing of the American Institute of Certified Public Accountants stating that because there were significant unresolved matters in connection with the Committee's publication "Audits of Life Insurance Companies" (Audit Guide) then under preparation, life insurance companies which had not already adjusted their financial statements in accordance with the proposals in the Guide should refrain from doing so in filings with the Commission until such time as the Audit Guide was published in its final form. The …


Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission Jan 1973

Discussion Of Development Of An Adequate Economic Data Base With Respect To Mutual Fund Sales Charges In Connection With Hearings On Mutual Fund Distribution And The Potential Impact Of The Repeal Of Section 22(D) Of The Investment Company Act Of 1940, United States. Securities And Exchange Commission

Federal Publications

On November 3, 1972, the Commission announced hearings on mutual fund distribution and the potential impact of the repeal of Section 22(d) of the Investment Company Act of 1940 (Investment Company Act Rel. No. 7475; 37 FR 24449, 11-17-72). Section H of that release discussed the desirability of developing an adequate economic data base with respect to mutual fund sales charges. Such data could facilitate the Commission in monitoring trends in the industry's costs, profitability, and general economic structure. If this data were made publicly available by the Commission on a timely basis, it could provide mutual fund directors with …


Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission Jan 1973

Notice Of Adoption Of Amendments To Forms 8-K, 10-K, 12-K, S-1, S-7, S-8, S-9, S11, 10 And 12 Requiring Increased Disclosure Of Unusual Charges And Credits To Income, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today adopted amendments to its registration and reporting forms to require more detailed and timely reporting, and timely review by independent accountants of extraordinary or material unusual charges and credits to income or material provisions for losses effected by registrants. Proposals to amend these forms, as well as Forms 7-Q and 10-Q, for these purposes were published for comment in Securities Act Release No. 5313 (Securities Exchange Act Release No. 9801) on October 2, 1972. Form 8-K is the form for reporting certain specified material events and transactions pursuant to Sections 13 and 15(d) of …


Audits Of Pension Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Health, Welfare And Pension Funds Jan 1973

Audits Of Pension Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Health, Welfare And Pension Funds

Exposure Drafts, Comment Letters, and Statements of Position

This guide has been prepared to provide direction to independent auditors engaged to examine and report upon financial statements of pension funds. Generally accepted auditing standards and, for the most part, generally accepted accounting principles for commercial enterprises are applicable to pension funds covered in this guide. Not all of these standards and principles are discussed herein; rather, the guide deals with those accounting, auditing, and reporting matters unique to such funds.


Proposed Apb Opinion : Disclosure Of Lease Commitments By Lessees;Disclosure Of Lease Commitments By Lessees; Exposure Draft (American Institute Of Certified Public Accountants), 1973, Jan. 9, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1973

Proposed Apb Opinion : Disclosure Of Lease Commitments By Lessees;Disclosure Of Lease Commitments By Lessees; Exposure Draft (American Institute Of Certified Public Accountants), 1973, Jan. 9, American Institute Of Certified Public Accountants. Accounting Principles Board

Exposure Drafts, Comment Letters, and Statements of Position

This draft Opinion provides for separate disclosure of (a) the total lease rentals charged against operations for each period presented; (b) the minimum annual rentals payable in each of the five succeeding years and thereafter by five-year periods for all leases with noncancelable terms of more than one year; and (c) the present value of all leases with noncancelable terms of more than one year, computed on a net basis if reasonably determinable.


Accounting For Companies In The Development Stage; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Companies In The Development Stage Jan 1973

Accounting For Companies In The Development Stage; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Companies In The Development Stage

Exposure Drafts, Comment Letters, and Statements of Position

A diversity of financial reporting practices exists for companies in the development stage and the type of auditors' report has varied widely for factual situations that appear to be comparable. This audit guide recommends practices which should result in the presentation of useful financial information by these companies with less variation in the form of the financial statements and in the accompanying auditors' reports. The recommendations presented herein are applicable to any company, in any industry, which is in the development stage.


Accounting For Retail Land Sales (1973); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Land Development Companies Jan 1973

Accounting For Retail Land Sales (1973); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Land Development Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Savings And Loan Associations (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Accounting And Auditing Jan 1973

Audits Of Savings And Loan Associations (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Colleges And Universities (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On College And University Accounting And Auditing Jan 1973

Audits Of Colleges And Universities (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On College And University Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Finance Companies (1973); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Finance Companies Jan 1973

Audits Of Finance Companies (1973); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Finance Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Investment Companies (1973); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies Jan 1973

Audits Of Investment Companies (1973); 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.


Ballot Draft: Proposed Revision Of The Institute's Bylaws And Implementing Resolutions Of Council, American Institute Of Certified Public Accountants (Aicpa) Jan 1973

Ballot Draft: Proposed Revision Of The Institute's Bylaws And Implementing Resolutions Of Council, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Auditor's Approach To Statistical Sampling, Volume 3. Stratified Random Sampling, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Individual Study Program Jan 1973

Auditor's Approach To Statistical Sampling, Volume 3. Stratified Random Sampling, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Individual Study Program

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Approach To Statistical Sampling, Volume 1. (Supplementary Section) Introduction Of Statistical Concepts And Estimation Of Dollar Values, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Individual Study Program Jan 1973

Auditor's Approach To Statistical Sampling, Volume 1. (Supplementary Section) Introduction Of Statistical Concepts And Estimation Of Dollar Values, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Individual Study Program

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Approach To Statistical Sampling, Volume 3 (Supplementary Section) Stratified Random Sampling, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Individual Study Program Jan 1973

Auditor's Approach To Statistical Sampling, Volume 3 (Supplementary Section) Stratified Random Sampling, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Individual Study Program

Guides, Handbooks and Manuals

No abstract provided.


Working With The Revenue Code - 1973, Mario P. Borini Jan 1973

Working With The Revenue Code - 1973, Mario P. Borini

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Reporting Practices In The Oil And Gas Industry, Prepared By The Accounting Principles Board Committee On Extractive Industries, American Institute Of Certified Public Accountants. Committee On Extractive Industries Jan 1973

Accounting And Reporting Practices In The Oil And Gas Industry, Prepared By The Accounting Principles Board Committee On Extractive Industries, American Institute Of Certified Public Accountants. Committee On Extractive Industries

Guides, Handbooks and Manuals

No abstract provided.


Accounting Basis Of Inventories; Accounting Research Study No. 13, Horace G. Barden Jan 1973

Accounting Basis Of Inventories; Accounting Research Study No. 13, Horace G. Barden

Guides, Handbooks and Manuals

No abstract provided.


Accounting For Research And Development Expenditures; Accounting Research Study No. 14, Oscar S. Gellein, Maurice S. Newman Jan 1973

Accounting For Research And Development Expenditures; Accounting Research Study No. 14, Oscar S. Gellein, Maurice S. Newman

Guides, Handbooks and Manuals

No abstract provided.