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Articles 23821 - 23850 of 40196
Full-Text Articles in Accounting
Committee Handbook, 1972-73: Officers And Council, Committees And Boards, Committee Structure, Cpa Gold Medal Awards, Institute Presidents, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants
Committee Handbook, 1972-73: Officers And Council, Committees And Boards, Committee Structure, Cpa Gold Medal Awards, Institute Presidents, Staff Organization, State Cpa Societies, Future Council And Annual Meetings, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Inventory Of Robert M. Trueblood Library, Robert M. Trueblood
Inventory Of Robert M. Trueblood Library, Robert M. Trueblood
Individual and Corporate Publications
No abstract provided.
Suggested Guidelines For The Structure And Content Of Audit Guides Prepared By Federal Agencies For Use By Cpas: A Report, American Institute Of Certified Public Accountants. Committee On Auditing For Federal Agencies
Suggested Guidelines For The Structure And Content Of Audit Guides Prepared By Federal Agencies For Use By Cpas: A Report, American Institute Of Certified Public Accountants. Committee On Auditing For Federal Agencies
AICPA Committees
No abstract provided.
Maurice H. Stans Bibliography, Anonymous
Maurice H. Stans Bibliography, Anonymous
Accounting Hall of Fame Brochures
No abstract provided.
Statement Of The American Institute Of Certified Public Accountants On Estimates, Forecasts And Projections Of Economic Performance Before The Securities And Exchange Commission, American Institute Of Certified Public Accountants
Statement Of The American Institute Of Certified Public Accountants On Estimates, Forecasts And Projections Of Economic Performance Before The Securities And Exchange Commission, American Institute Of Certified Public Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
Corporate Financial Reporting: Ethical And Other Problems; A Symposium [Held In] Absecon, N.J., November 17-19, 1971, John C. Burton
Corporate Financial Reporting: Ethical And Other Problems; A Symposium [Held In] Absecon, N.J., November 17-19, 1971, John C. Burton
Association Sections, Divisions, Boards, Teams
No abstract provided.
Executive Appraisal: Fact Or Fantasy, Daniel John Urban
Executive Appraisal: Fact Or Fantasy, Daniel John Urban
Master's Theses or Doctor of Nursing Practice
Evaluation of every employee by his superior at some time or another is a fact of life today. These appraisals take many different forms and serve an endless array of purposes. This paper was undertaken to see how well these appraisals, evaluations, ratings, and reviews actually serve the purpose for which they were created. All systems reviewed contained faults whether inherent in the system itself or in the application and administration of the system. The main faults were the using of readily available material whether or not it bore any relation to what was trying to be measured and the …
Standing Audit Committees Composed Of Outside Directors, United States. Securities And Exchange Commission
Standing Audit Committees Composed Of Outside Directors, United States. Securities And Exchange Commission
Federal Publications
As far back as 1917 it was urged that auditors in the United States should be appointed or selected by the stockholders in accordance with the practice in Great Britain and in Canada, and that state laws or company by-laws should contain a provision for an independent report on the affairs of the company by an auditor appointed by the stockholders.
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Revision Of Article 9 Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Commission today adopted a general revision of Article 9 of Regulation S-X pertaining to the form and content of financial statements of bank holding companies and banks. The revision was issued for public comment on August 20, 1971 as part of a general revision of Regulation S-X but, because a number of unexpected problems arose, its adoption was deferred when other portions of the proposed revision were adopted on June 23, 1972.
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
In The Matter Of Barry L. Kessler, 267 South Drexell, Columbus, Ohio, Rules Of Practice - Rule 2(E): Order Accepting Resignation From Commission Practice, United States. Securities And Exchange Commission
Federal Publications
On April 6, 1912, the Commission instituted an injunctive action in the United States District Court for the Northeastern District of Ohio alleging, among other things, that Barry L. Kessler, an accountant, violated antifraud provisions of the Securities Exchange Act of 1934 by recommending to his clients and others the purchase of orange grove investment contracts of American Agronomics Corporation ("Agronomics") without disclosing that he was paid a substantial fee for each sale consummated. Without admitting or denying the allegations in the Commission's complaint, Kessler consented to entry of a permanent injunction in that action enjoining him from fraudulent conduct …
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Standards For Audit Of Governmental Organizations, Programs, Activities And Functions; Yellow Book. 1972 Edition, United States. General Accounting Office
Federal Publications
No abstract provided.
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Notice Of Adoption Of Amendments To Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
Proposals to amend Articles 1, 2, 3, 4, 5, 9, 11 and Rules 12-01 to 12-16 (exclusive of 12-06A), and to omit Rules 12-17 and 12-32 of Regulation S-X were issued for public comment on August 20, 1971 in Securities Act Release No. 5177 (Securities Exchange Act Release No. 9264, Public Utility Holding Company Act Release No. 17215 and Investment Company Act Release No. 6645).
Unofficial Answers To The Uniform Certified Public Accountants Examination, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Unofficial Answers To The Uniform Certified Public Accountants Examination, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Uniform Certified Public Accountant Examinations, May 1969 To November 1971; Uniform Cpa Examination Questions, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Certified Public Accountant Examinations, May 1969 To November 1971; Uniform Cpa Examination Questions, May 1969 To November 1971, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series on the subject of the independence of the certifying accountant. The primary purpose of this release is to set forth presently existing guidelines employed by the Commission in resolving the various independence questions that come before it. This release, therefore, is not intended to supersede Accounting Series Release No. 47 issued on January 25, 1944, or No. 81 issued on December 11, 1958, but should be read as complementing and implementing further the policy developed in those prior releases. However, to the extent …
In The Matter Of Martin L. Sanchez, 300 North Center Street, Casper, Wyoming: Rules Of Practice - Rule 2(E): Notice That Initial Decision Has Become Final, United States. Securities And Exchange Commission
In The Matter Of Martin L. Sanchez, 300 North Center Street, Casper, Wyoming: Rules Of Practice - Rule 2(E): Notice That Initial Decision Has Become Final, United States. Securities And Exchange Commission
Federal Publications
Accordingly, notice is hereby given, pursuant to Rule 17(f) of the Commission's Rules of Practice, that the hearing examiner's initial decision with respect to Martin L. Sanchez has become the final decision of the Commission. The examiner's order disqualifying Sanchez from appearing or practicing before the Commission is hereby declared effective.
Proposed Apb Opinion : Reporting The Effects Of Extraordinary Events And Transactions;Reporting The Effects Of Extraordinary Events And Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Reporting The Effects Of Extraordinary Events And Transactions;Reporting The Effects Of Extraordinary Events And Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion provides more definitive criteria for determining whether an event or transaction should be reported as an extraordinary item. To be reported as extraordinary, an event or transaction must be clearly unrelated to the ordinary activities of the entity in the context of the environment in which it operates and must be of a type that is not expected to recur in the foreseeable future. Material unusual events or transactions which do not qualify as extraordinary items are, nevertheless, to be fully disclosed.
Proposed Apb Opinion : Accounting For Income Taxes-- Special Areas;Accounting For Income Taxes-- Special Areas; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Jan. 4, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Income Taxes-- Special Areas;Accounting For Income Taxes-- Special Areas; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Jan. 4, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion proposes that differences between taxable income and pretax accounting income relating to undistributed earnings of subsidiaries, Domestic International Sales Corporations, corporate joint ventures, general reserves of savings and loan associations, and policyholders' surplus of stock life insurance companies are of such a nature that tax allocation would not ordinarily be required. However, earnings of a non-subsidiary investee taken up under the equity method (APB Opinion No. 18) would be considered a timing difference and tax allocation would be required under the provisions of APB Opinion No. 11.
Proposed Restatement Of The Code Of Professional Ethics, American Institute Of Certified Public Accountants. Division Of Professional Ethics
Proposed Restatement Of The Code Of Professional Ethics, American Institute Of Certified Public Accountants. Division Of Professional Ethics
AICPA Professional Standards
No abstract provided.
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion establishes minimum acceptable standards of reporting for both complete interim financial statements and for summarized interim financial data. It also outlines the applicability of generally accepted accounting principles to interim financial information and indicates types of disclosure necessary to report on a meaningful basis for a period of less than a full year.
Proposed Apb Opinion: Early Extinguishment Of Debt;Early Extinguishment Of Debt; Proposed Apb Opinion;Exposure Draft (American Institute Of Certified Public Accountants), 1972, June 15, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion: Early Extinguishment Of Debt;Early Extinguishment Of Debt; Proposed Apb Opinion;Exposure Draft (American Institute Of Certified Public Accountants), 1972, June 15, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Procedure : Reports On Internal Control Based On Criteria Established By Regulatory Agencies;Reports On Internal Control Based On Criteria Established By Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Sept. 26, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Proposed Statement On Auditing Procedure : Reports On Internal Control Based On Criteria Established By Regulatory Agencies;Reports On Internal Control Based On Criteria Established By Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Sept. 26, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Exposure Drafts, Comment Letters, and Statements of Position
Following the issuance of Statement on Auditing Procedure No. 49, "Reports on Internal Control," some regulatory agencies* have commenced or completed audit guides, questionnaires, or other publications that set forth criteria for evaluation of the adequacy for their purposes of internal control procedures of organizations with which they are concerned. Other agencies have been encouraged to do so in Suggested Guidelines for the Structure and Content of Audit Guides Prepared by Federal Agencies for Use by CPAs which was issued by American Institute of CPAs Committee on Auditing for Federal Agencies in March 1972. The purpose of this Statement is …
Proposed Apb Opinion : Accounting For Nonmonetary Transactions;Accounting For Nonmonetary Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Dec. 29, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Nonmonetary Transactions;Accounting For Nonmonetary Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Dec. 29, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion provides that the accounting for exchanges of nonmonetary assets and for nonreciprocal transfers of assets either to or from the enterprise should be based generally on the fair values of the assets involved. However, the general principle of recording fair values is modified for some transactions in order to accommodate problems of measuring fair values or recognizing revenue before the earning process is complete. Specifically, carrying values of assets should be used to record (1) an exchange or nonreciprocal transfer if fair values are not determin-able; (2) an exchange involving inventory-type items or similar productive assets; and …
Code Of Professional Ethics, Effective March 1, 1973 [1972];Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
Code Of Professional Ethics, Effective March 1, 1973 [1972];Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
AICPA Professional Standards
This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the Division of Professional …
Background Information On Restatement Of The Code Of Professional Ethics: Referendum, November 15, 1972, American Institute Of Certified Public Accountants (Aicpa)
Background Information On Restatement Of The Code Of Professional Ethics: Referendum, November 15, 1972, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Restatement Of The Code Of Professional Conduct;Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
Restatement Of The Code Of Professional Conduct;Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
AICPA Professional Standards
The Rules of Conduct contained in this booklet will, upon adoption, becomes effectdive on March 1, 1973. "Statement on Competitive Bidding" is taped to the inside cover. This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and requires the approval of the membership before the Rules would become effective. It …
Certain Procedural Aspects Of Preparing Returns; Statements On Responsibilities In Tax Practice 09, American Institute Of Certified Public Accountants. Federal Taxation Division
Certain Procedural Aspects Of Preparing Returns; Statements On Responsibilities In Tax Practice 09, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. Committee On State Legislation
Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. Committee On State Legislation
Guides, Handbooks and Manuals
No abstract provided.
National Automated Accounting Research System (Naars): Official Listing Of The Corporations Comprising The 1972 Annual Report File, American Institute Of Certified Public Accountants (Aicpa)
National Automated Accounting Research System (Naars): Official Listing Of The Corporations Comprising The 1972 Annual Report File, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Stock Life Insurance Companies (1972); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Audits Of Stock Life Insurance Companies (1972); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.