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Articles 25321 - 25350 of 40152

Full-Text Articles in Accounting

Highlights: 1967 National Conference On Professional Ethics, American Institute Of Certified Public Accountants. Committee On Professional Ethics Jan 1967

Highlights: 1967 National Conference On Professional Ethics, American Institute Of Certified Public Accountants. Committee On Professional Ethics

AICPA Committees

No abstract provided.


Establishing Legislative Policy: Talks Given At Second National Conference On State Legislation, Oct. 23-25, 1966, Chicago, Illinois, American Institute Of Certified Public Accountants. Committee On State Legislation Jan 1967

Establishing Legislative Policy: Talks Given At Second National Conference On State Legislation, Oct. 23-25, 1966, Chicago, Illinois, American Institute Of Certified Public Accountants. Committee On State Legislation

AICPA Committees

No abstract provided.


Tax Committee On Comments And Recommendations - Comments On Proposed Regulations Under Section 1250 Of The Internal Revenue Code Regarding Gain From Dispositions Of Certain Depreciable Realty., American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1967

Tax Committee On Comments And Recommendations - Comments On Proposed Regulations Under Section 1250 Of The Internal Revenue Code Regarding Gain From Dispositions Of Certain Depreciable Realty., American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


In The Matter Of Nicolas J. Raftery, A Certified Publc Accountant: Order, United States. Securities And Exchange Commission Jan 1967

In The Matter Of Nicolas J. Raftery, A Certified Publc Accountant: Order, United States. Securities And Exchange Commission

Federal Publications

On the basis of information furnished to the Commission in a nonpublic investigative proceeding, the Commission has reason to believe that there may have been a lack of adherence to generally accepted auditing standards and its minimum audit requirements by Nicolas J. Raftery, a certified public accountant, in connection with the preparation and submission to the Commission of certain financial statements in accordance with the requirements of Rule 240.17a-5.


In The Matter Of Edwin Aronowitz, Silver Spring, Md.: Order, United States. Securities And Exchange Commission Jan 1967

In The Matter Of Edwin Aronowitz, Silver Spring, Md.: Order, United States. Securities And Exchange Commission

Federal Publications

On the basis of information furnished to the Commission, it appears to the Commission that there may have been a lack of adherence to generally accepted auditing standards and the Commission's minimum audit requirements by Edwin Aronowitz, a public accountant, in connection with the preparation and submission to the Commission of certain financial statements required by Rule 240.17a-5.


Careers In Tax Work, United States. Internal Revenue Service Jan 1967

Careers In Tax Work, United States. Internal Revenue Service

Federal Publications

No abstract provided.


Cpa's Role In Small Business: Pattern Speech, American Institute Of Certified Public Accountants Jan 1967

Cpa's Role In Small Business: Pattern Speech, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Relating To The Public, American Institute Of Certified Public Accountants (Aicpa) Jan 1967

Relating To The Public, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Impact Of New Techniques On The Organization Of The Finance And Information Function. Ninth International Congress, Paris, 1967, Robert M. Trueblood Jan 1967

Impact Of New Techniques On The Organization Of The Finance And Information Function. Ninth International Congress, Paris, 1967, Robert M. Trueblood

Guides, Handbooks and Manuals

No abstract provided.


Analysis For Purchase Or Sale Of A Business: Staff Study; Management Services Technical Study, No. 5, American Institute Of Certified Public Accountants Jan 1967

Analysis For Purchase Or Sale Of A Business: Staff Study; Management Services Technical Study, No. 5, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Approach To Statistical Sampling, Volume 1 (Supplementary Section). Introduction To Statistical Concepts And Estimation Of Dollar Values, American Institute Of Certified Public Accountants. Professional Development Division Jan 1967

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

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Approach To Statistical Sampling, Volume 1. Introduction To Statistical Concepts And Estimation Of Dollar Values, American Institute Of Certified Public Accountants. Professional Development Division Jan 1967

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

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Approach To Statistical Sampling, Volume 2 (Supplementary Section) Sampling For Attributes, American Institute Of Certified Public Accountants. Professional Development Division. Individual Study Program Jan 1967

Auditor's Approach To Statistical Sampling, Volume 2 (Supplementary Section) Sampling For Attributes, American Institute Of Certified Public Accountants. Professional Development Division. Individual Study Program

Guides, Handbooks and Manuals

No abstract provided.


Working With The Revenue Code - 1967, Arthur J. Dixon, David Zack Jan 1967

Working With The Revenue Code - 1967, Arthur J. Dixon, David Zack

Guides, Handbooks and Manuals

No abstract provided.


Accounting Research Association Of The American Institute Of Certified Public Accountants., American Institute Of Certified Public Accountants (Aicpa) Jan 1967

Accounting Research Association Of The American Institute Of Certified Public Accountants., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Starting And Managing A Small Automatic Vending Business; Starting-And-Managing Series, Vol. 13, Walter W. Reed Jan 1967

Starting And Managing A Small Automatic Vending Business; Starting-And-Managing Series, Vol. 13, Walter W. Reed

Federal Publications

No abstract provided.


Proposed Apb Opinion : Accounting For Income Taxes;Accounting For Income Taxes; Exposure Draft (American Institute Of Certified Public Accountants), 1967, Sept. 14, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1967

Proposed Apb Opinion : Accounting For Income Taxes;Accounting For Income Taxes; Exposure Draft (American Institute Of Certified Public Accountants), 1967, Sept. 14, American Institute Of Certified Public Accountants. Accounting Principles Board

Exposure Drafts, Comment Letters, and Statements of Position

The Board's conclusions concerning some of the problems in accounting for income taxes are summarized as follows: a. Interperiod tax allocation is an integral part of the determination of income tax expense, and income tax expense should include the tax effects of all revenue and expense items included in the determination of pretax accounting income. b. Interperiod tax allocation procedures should follow the deferred method, both in the manner in which tax effects are initially recognized and in the manner in which deferred taxes are amortized in future periods. c. The tax effects of operating loss carrybacks should be allocated …


Audits Of Voluntary Health And Welfare Organizations (1967); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Relations With Nonprofit Organizations Jan 1967

Audits Of Voluntary Health And Welfare Organizations (1967); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Relations With Nonprofit Organizations

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Referendum: Background Information For The Guidance Of Members On:, American Institute Of Certified Public Accountants Jan 1967

Referendum: Background Information For The Guidance Of Members On:, American Institute Of Certified Public Accountants

AICPA Professional Standards

Background information for the guidance of members on: Proposed amendment of the Code of Professional Ethics to re­peal Rule 3.03 on competitive bidding Proposed amendments to the disciplinary clauses of the By-Laws Proposed amendment of the By-Laws to increase the size of the executive committee


Code Of Professional Ethics As Amended March 4, 1965 [1967];By-Laws As Amended March 20, 1967 [1967];Numbered Opinions Of The Committee On Professional Ethics [1967];Objectives Of The Institute Adopted By Council [1967];Description Of The Professional Practice Of Certified Public Accountants [1967], American Institute Of Certified Public Accountants Jan 1967

Code Of Professional Ethics As Amended March 4, 1965 [1967];By-Laws As Amended March 20, 1967 [1967];Numbered Opinions Of The Committee On Professional Ethics [1967];Objectives Of The Institute Adopted By Council [1967];Description Of The Professional Practice Of Certified Public Accountants [1967], American Institute Of Certified Public Accountants

AICPA Professional Standards

Table of contents are: Code of Professional Ethics Numbered Opinions of the Committee on Professional Ethics Objectives of the Institute A Description of hte Professional Practice of Certified Public Accountants By-laws Dues Schedule.


Net Capital Requirements For Brokers And Dealers -- Interpretation And Guide, United States. Securities And Exchange Commission Jan 1967

Net Capital Requirements For Brokers And Dealers -- Interpretation And Guide, United States. Securities And Exchange Commission

Federal Publications

The Securities and Exchange Commission today released the following staff interpretation of, and guide to computations under, its "net capital" Rule 15c3-l under the Securities Exchange Act of 1934 (the "Act"). 1/ This material, which was prepared jointly by the Commission's Division of Trading and Markets (the "Division") and Office of Chief Accountant, is intended to assist brokers and dealers in complying with Rule 15e3-1. This release is divided into two parts. Part I explains the operation of Rule 15c3-l, including the exemptions therefrom, and discusses the application of the rule with respect to questions frequently presented to the Division …


New Techniques For Business Planning, Systems And Control, A Selection Of Outstanding Articles Reprinted From Management Services, American Institute Of Certified Public Accountants (Aicpa) Jan 1967

New Techniques For Business Planning, Systems And Control, A Selection Of Outstanding Articles Reprinted From Management Services, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


"Unaccustomed As...", American Institute Of Certified Public Accountants (Aicpa) Jan 1967

"Unaccustomed As...", American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting -- A Social Force: A Pattern Speech, American Institute Of Certified Public Accountants Jan 1967

Accounting -- A Social Force: A Pattern Speech, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Report ... Its Meaning And Significance, National Conference Of Bankers And Certified Public Accountants, American Institute Of Certified Public Accountants. Committee On Relations With Bankers And Other Credit Executives Jan 1967

Auditor's Report ... Its Meaning And Significance, National Conference Of Bankers And Certified Public Accountants, American Institute Of Certified Public Accountants. Committee On Relations With Bankers And Other Credit Executives

Guides, Handbooks and Manuals

No abstract provided.


Ethical Problems Of Cpa Computer Users, Wallace E. Olson Jan 1967

Ethical Problems Of Cpa Computer Users, Wallace E. Olson

Guides, Handbooks and Manuals

No abstract provided.


Omnibus Opinion, 1967; Opinions Of The Accounting Principles Board 12;Apb Opinion 12;, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1967

Omnibus Opinion, 1967; Opinions Of The Accounting Principles Board 12;Apb Opinion 12;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Omnibus Opinion, 1966; Opinions Of The Accounting Principles Board 10;Apb Opinion 10;, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1967

Omnibus Opinion, 1966; Opinions Of The Accounting Principles Board 10;Apb Opinion 10;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Reporting The Results Of Operations. I. Net Income And The Treatment Of Extraordinary Items And Prior Period Adjustments. Ii. Computation And Reporting Of Earnings Per Share ; Opinions Of The Accounting Principles Board 09;Apb Opinion 09;, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1967

Reporting The Results Of Operations. I. Net Income And The Treatment Of Extraordinary Items And Prior Period Adjustments. Ii. Computation And Reporting Of Earnings Per Share ; Opinions Of The Accounting Principles Board 09;Apb Opinion 09;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Disclosure Of Supplemental Financial Information By Diversified Companies; Statement Of The Accounting Principles Board 2;Apb Statement 2;, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1967

Disclosure Of Supplemental Financial Information By Diversified Companies; Statement Of The Accounting Principles Board 2;Apb Statement 2;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.