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Articles 23791 - 23820 of 40196

Full-Text Articles in Accounting

Cumulative Index, Selected Papers 1965-1972, Anonymous Jan 1972

Cumulative Index, Selected Papers 1965-1972, Anonymous

Haskins and Sells Publications

No abstract provided.


Gastronomic Tour With H&S: New Orleans, Anonymous Jan 1972

Gastronomic Tour With H&S: New Orleans, Anonymous

Haskins and Sells Publications

No abstract provided.


People In H&S: Jerry W. Kolb, Anonymous, Declan Haun Jan 1972

People In H&S: Jerry W. Kolb, Anonymous, Declan Haun

Haskins and Sells Publications

No abstract provided.


Speaking And Writing, Anonymous Jan 1972

Speaking And Writing, Anonymous

Haskins and Sells Publications

No abstract provided.


Time For Change In Changing Times. Address Before Aicpa Council Meeting, Denver, Sept. 30, 1972., Wallace E. Olson Jan 1972

Time For Change In Changing Times. Address Before Aicpa Council Meeting, Denver, Sept. 30, 1972., Wallace E. Olson

AICPA Annual Reports

No abstract provided.


Integration In Fact As Well As In Ideal -- The Program Of The American Institute Of Certified Public Accountants For Helping To Bring About The Racial Integration Of The Accounting Profession, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee Jan 1972

Integration In Fact As Well As In Ideal -- The Program Of The American Institute Of Certified Public Accountants For Helping To Bring About The Racial Integration Of The Accounting Profession, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee

AICPA Committees

No abstract provided.


Auditor's Study And Evaluation Of Internal Control (Supersedes Chapter 5 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 54, American Institute Of Accountants. Committee On Auditing Procedure Jan 1972

Auditor's Study And Evaluation Of Internal Control (Supersedes Chapter 5 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 54, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Long-Term Investments (Supersedes Statement On Auditing Procedure No. 34); Statement On Auditing Procedure, No. 51, American Institute Of Accountants. Committee On Auditing Procedure Jan 1972

Long-Term Investments (Supersedes Statement On Auditing Procedure No. 34); Statement On Auditing Procedure, No. 51, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Reports On Internal Control Based On Criteria Established By Governmental Agencies; Statement On Auditing Procedure, No. 52, American Institute Of Accountants. Committee On Auditing Procedure Jan 1972

Reports On Internal Control Based On Criteria Established By Governmental Agencies; Statement On Auditing Procedure, No. 52, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Reporting On Consistency And Accounting Changes (Supersedes Chapter 8 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 53, American Institute Of Accountants. Committee On Auditing Procedure Jan 1972

Reporting On Consistency And Accounting Changes (Supersedes Chapter 8 Of Statement On Auditing Procedure No. 33); Statement On Auditing Procedure, No. 53, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Statements On Auditing Procedure, No. 34-54, American Institute Of Accountants. Committee On Auditing Procedure Jan 1972

Statements On Auditing Procedure, No. 34-54, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

No abstract provided.


Membership By Years, 1887-1971., American Institute Of Certified Public Accountants (Aicpa) Jan 1972

Membership By Years, 1887-1971., American Institute Of Certified Public Accountants (Aicpa)

American Institute of Accountants

No abstract provided.


Probate Another Farm Cost, J Ripley Jan 1972

Probate Another Farm Cost, J Ripley

Journal of the Department of Agriculture, Western Australia, Series 4

Death duties are too big a cost to be ignored on most farms, because most farms have substantial assets in land, stock, buildings and machinery. The saying "a wise man does not lay up treasures, the more he gives to others the more he keeps for his own" seems true of the types of estate planning outlined in the following article.


Pro Rata Stock Distributions To Shareholders, United States. Securities And Exchange Commission Jan 1972

Pro Rata Stock Distributions To Shareholders, United States. Securities And Exchange Commission

Federal Publications

Several instances have come to the attention of the Commission in which registrants have made pro rata stock distributions which were misleading. These situations arise particularly when a registrant makes distributions at a time when its retained earnings or its current earnings are substantially less than the fair value of the shares distributed. Under present generally accepted accounting rules, if the ratio of distribution is less than 25 percent of shares of the same class outstanding, the fair value of the shares issued must be transferred from retained earnings to other capital accounts. Failure to make this transfer in connection …


Touche Ross In Brazil, Anonymous Jan 1972

Touche Ross In Brazil, Anonymous

Touche Ross Publications

Illustration not included in Web version


Health Care Delivery: The Hmo Alternative, Thomas B. Johnson Jan 1972

Health Care Delivery: The Hmo Alternative, Thomas B. Johnson

Touche Ross Publications

No abstract provided.


Operations Management: The Key To Cost Containment, Kenneth G. Myers Jan 1972

Operations Management: The Key To Cost Containment, Kenneth G. Myers

Touche Ross Publications

No abstract provided.


Financing Hospital Expansion, Robert C. Mccormack, J. Thomas Presby Jan 1972

Financing Hospital Expansion, Robert C. Mccormack, J. Thomas Presby

Touche Ross Publications

No abstract provided.


Mexico, Touche Ross International Jan 1972

Mexico, Touche Ross International

Touche Ross Publications

No abstract provided.


Computer Controls And Audit, Management Summary Edition, Touche Ross & Co. Jan 1972

Computer Controls And Audit, Management Summary Edition, Touche Ross & Co.

Touche Ross Publications

Originally published by: Touche Ross & Co.;


Interpretations Of Apb Opinions 16 And 17: Business Combinations And Intangible Assets, Touche Ross & Co. Jan 1972

Interpretations Of Apb Opinions 16 And 17: Business Combinations And Intangible Assets, Touche Ross & Co.

Touche Ross Publications

Originally published by: Touche Ross & Co.;


Clients In Community Services, Anonymous Jan 1972

Clients In Community Services, Anonymous

Touche Ross Publications

No abstract provided.


Hospital Trustee: An Insider's Look, Evelyn M. Schneider, Saul Steinberg, Alan Sagner, Frank Lautenberg Jan 1972

Hospital Trustee: An Insider's Look, Evelyn M. Schneider, Saul Steinberg, Alan Sagner, Frank Lautenberg

Touche Ross Publications

No abstract provided.


Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission Jan 1972

Disclosure Of Contingent Liabilities Arising Under The Economic Stabilization Act Of 1970, United States. Securities And Exchange Commission

Federal Publications

A few recent filings with the Commission have indicated that potential liabilities for the registrant exist under Economic Stabilization Regulations (6 CFR). This disclosure has generally not been included in the notes to the financial statements but in the narrative section of the filings, and in most cases little or no quantitative data in regard to the amounts of the contingencies are disclosed.


In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission Jan 1972

In The Matter Of Robert Trivison, 8148 Forest Court, North Royalton, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission

Federal Publications

Robert Trivison, an accountant, has submitted an offer to resign from practice before the Commission. Having been advised by the Commission that it was contemplating the institution of administrative proceedings pursuant to Rule 2(e) of its Rules of Practice, based on the allegations in a pending injunctive action, to determine whether he should be temporarily or permanently denied the privilege of appearing or practicing before it, Trivison agreed to resign on condition that no administrative action be brought against him, and that, if his offer of resignation were accepted, he would, without admitting or denying the allegations in the injunctive …


Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission Jan 1972

Pooling-Of-Interests Accounting, United States. Securities And Exchange Commission

Federal Publications

In recent months, the Commission has noted an increasing number of business combinations which appear to meet the individual requirements for pooling-of-interests accounting set forth in Accounting Principles Board Opinion No. 16 but which do not conform with the overriding thrust of that Opinion which requires that a combination represent a sharing of rights and risks among constituent stockholder groups if it is to be a pooling of interests. Paragraphs 28, 45 and 47 of that Opinion clearly provide that such a sharing of risk is an essential element in poolings, and the specific requirements set forth in paragraphs 46, …


Accounting For Income Taxes : Investments In Common Stock Accounted For By The Equity Method (Other Than Subsidiaries And Corporate Joint Ventures); Opinions Of The Accounting Principles Board 24; Apb Opinion 24, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1972

Accounting For Income Taxes : Investments In Common Stock Accounted For By The Equity Method (Other Than Subsidiaries And Corporate Joint Ventures); Opinions Of The Accounting Principles Board 24; Apb Opinion 24, American Institute Of Certified Public Accountants. Accounting Principles Board

AICPA Committees

No abstract provided.


Accounting For Income Taxes : Special Areas; Opinions Of The Accounting Principles Board 23; Apb Opinion 23, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1972

Accounting For Income Taxes : Special Areas; Opinions Of The Accounting Principles Board 23; Apb Opinion 23, American Institute Of Certified Public Accountants. Accounting Principles Board

AICPA Committees

No abstract provided.


Accounting For Lease Transactions By Manufacturer Or Dealer Lessors; Opinions Of The Accounting Principles Board 27; Apb Opinion 27, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1972

Accounting For Lease Transactions By Manufacturer Or Dealer Lessors; Opinions Of The Accounting Principles Board 27; Apb Opinion 27, American Institute Of Certified Public Accountants. Accounting Principles Board

AICPA Committees

No abstract provided.


Accounting For Stock Issued To Employees; Opinions Of The Accounting Principles Board 25; Apb Opinion 25, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1972

Accounting For Stock Issued To Employees; Opinions Of The Accounting Principles Board 25; Apb Opinion 25, American Institute Of Certified Public Accountants. Accounting Principles Board

AICPA Committees

No abstract provided.