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Articles 26821 - 26850 of 40122

Full-Text Articles in Accounting

Trial Board Manual And Disciplinary Procedures., American Institute Of Certified Public Accountants. Trial Board Jan 1962

Trial Board Manual And Disciplinary Procedures., American Institute Of Certified Public Accountants. Trial Board

Guides, Handbooks and Manuals

No abstract provided.


By-Laws, Rules Of Professional Ethics, Numbered Opinions Of The Committee On Professional Ethics, Objectives Of The Institute Adopted By Council, 1962, American Institute Of Accountants Jan 1962

By-Laws, Rules Of Professional Ethics, Numbered Opinions Of The Committee On Professional Ethics, Objectives Of The Institute Adopted By Council, 1962, American Institute Of Accountants

AICPA Professional Standards

No abstract provided.


Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1962

Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board

Exposure Drafts, Comment Letters, and Statements of Position

The Board therefore believes that the "investment credit" should be reflected in income over the productive life of the acquired facilities rather than in the year of their acquisition. Accordingly, the Board is of the opinion that the amount of the "investment credit" should be applied to reduce the recorded cost of the acquired facilities, either directly or by inclusion in an offsetting account which would be deducted from the cost of the facilities for purposes of both balance-sheet presentation and calculation of periodic depreciation.


Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1962

Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Referendum, January 5, 1962, American Institute Of Certified Public Accountants Jan 1962

Referendum, January 5, 1962, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Audits Of Savings And Loan Associations (1962); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Auditing Jan 1962

Audits Of Savings And Loan Associations (1962); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Savings And Loan Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Interbusiness Financing, Economic Implications For Small Business; Small Business Research Series No. 3, Robert P. Hungate Jan 1962

Interbusiness Financing, Economic Implications For Small Business; Small Business Research Series No. 3, Robert P. Hungate

Federal Publications

No abstract provided.


Certification Of Income Statements, United States. Securities And Exchange Commission Jan 1962

Certification Of Income Statements, United States. Securities And Exchange Commission

Federal Publications

It has come to the attention of the Commission that wide variations have developed in certificates of independent accountants contained in registration statements filed under the Securities Act of 1933 with respect to representations concerning the verification of inventories of prior years in first audits. This development has been noted particularly in situations involving the offering of securities of closely held corporations which have failed to maintain and preserve accounting records and data necessary to permit verification of financial statements. In some cases a question arises whether the certifying accountant intended to limit his opinion as to the fairness of …


Membership Promotion Guide For The Committee On Membership., American Institute Of Certified Public Accountants. Committee On Membership Jan 1962

Membership Promotion Guide For The Committee On Membership., American Institute Of Certified Public Accountants. Committee On Membership

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Human Progress., Maurice H. Stans Jan 1962

Accounting And Human Progress., Maurice H. Stans

Guides, Handbooks and Manuals

No abstract provided.


Midyear Report On Staff Activities, 1962-1963., American Institute Of Certified Public Accountants (Aicpa) Jan 1962

Midyear Report On Staff Activities, 1962-1963., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Outline Of Aicpa Accounting Research And Terminology Bulletins, Final Edition, Prepared For Gao Cpa Review Course, United States. General Accounting Office. Office Of Staff Management Jan 1962

Outline Of Aicpa Accounting Research And Terminology Bulletins, Final Edition, Prepared For Gao Cpa Review Course, United States. General Accounting Office. Office Of Staff Management

Individual and Corporate Publications

No abstract provided.


Public Relations Clinic: Notes For Discussion Leaders, American Institute Of Certified Public Accountants (Aicpa) Jan 1962

Public Relations Clinic: Notes For Discussion Leaders, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Statement Of Comments On Amendments Proposed By The Treasury Department On May 10, 1962, To Sections 13, 15, 16 And 20 Of H.R 10650, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1962

Statement Of Comments On Amendments Proposed By The Treasury Department On May 10, 1962, To Sections 13, 15, 16 And 20 Of H.R 10650, American Institute Of Certified Public Accountants. Committee On Federal Taxation

Guides, Handbooks and Manuals

No abstract provided.


New Depreciation Guidelines And Rules; Opinions Of The Accounting Principles Board 01;Apb Opinion 01;, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1962

New Depreciation Guidelines And Rules; Opinions Of The Accounting Principles Board 01;Apb Opinion 01;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Statement For Press Release By The Accounting Principles Board, American Institute Of Certified Public Accountants. Accounting Principle Board Jan 1962

Statement For Press Release By The Accounting Principles Board, American Institute Of Certified Public Accountants. Accounting Principle Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Statement Of Comments On Sections 2,3,5,6,7, And 9 Of The Discussion Draft Of The Revenue Act Of 1961, American Institute Of Certified Public Accountants. Committee On Federal Taxation Dec 1961

Statement Of Comments On Sections 2,3,5,6,7, And 9 Of The Discussion Draft Of The Revenue Act Of 1961, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Awscpa Officers And Committee Chairmen, American Woman's Society Of Certified Public Accountants Dec 1961

Awscpa Officers And Committee Chairmen, American Woman's Society Of Certified Public Accountants

Woman C.P.A.

No abstract provided.


Return On Capital Dec 1961

Return On Capital

Woman C.P.A.

No abstract provided.


"Choosing Accounting Practices For Reporting To Management" - Subject For Essay Contest, Author Unknown Dec 1961

"Choosing Accounting Practices For Reporting To Management" - Subject For Essay Contest, Author Unknown

Woman C.P.A.

No abstract provided.


Accountants’ Legal Responsibility— What Has Been Accomplished, Betty Cox Deverter Dec 1961

Accountants’ Legal Responsibility— What Has Been Accomplished, Betty Cox Deverter

Woman C.P.A.

No abstract provided.


Accounting Profession: Future, Patricia Ann Avera Dec 1961

Accounting Profession: Future, Patricia Ann Avera

Woman C.P.A.

No abstract provided.


Tips For Busy Readers, S. Madonna Kabbes Dec 1961

Tips For Busy Readers, S. Madonna Kabbes

Woman C.P.A.

No abstract provided.


Comment And Idea Exchange, Marion E. Davis Dec 1961

Comment And Idea Exchange, Marion E. Davis

Woman C.P.A.

No abstract provided.


Woman C.P.A. Volume 24, Number 1, December, 1961, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants Dec 1961

Woman C.P.A. Volume 24, Number 1, December, 1961, American Woman's Society Of Certified Public Accountants, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Officers And Chairmen For Aswa, American Society Of Women Accountants Dec 1961

Officers And Chairmen For Aswa, American Society Of Women Accountants

Woman C.P.A.

No abstract provided.


Careers In Tax Work, United States. Internal Revenue Service Dec 1961

Careers In Tax Work, United States. Internal Revenue Service

Federal Publications

No abstract provided.


State Society Newsletter, November/December 1961, American Institute Of Certified Public Accountants. State Society Department Nov 1961

State Society Newsletter, November/December 1961, American Institute Of Certified Public Accountants. State Society Department

Newsletters

No abstract provided.


Proceedings: Meeting: New Council, Foundation, Benevolent Fund Of The American Institute Of Certified Public Accountants, November 1, 1961, Chicago, Illinois, American Institute Of Certified Public Accountants. Council, American Institute Of Certified Public Accountants. Foundation, American Institute Of Certified Public Accountants. Benevolent Fund Nov 1961

Proceedings: Meeting: New Council, Foundation, Benevolent Fund Of The American Institute Of Certified Public Accountants, November 1, 1961, Chicago, Illinois, American Institute Of Certified Public Accountants. Council, American Institute Of Certified Public Accountants. Foundation, American Institute Of Certified Public Accountants. Benevolent Fund

Association Sections, Divisions, Boards, Teams

No abstract provided.


Cpa And The Business Public, Institute Talk - November 1, 1961, John W, Queenan Nov 1961

Cpa And The Business Public, Institute Talk - November 1, 1961, John W, Queenan

Association Sections, Divisions, Boards, Teams

No abstract provided.