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- Accounting -- Law and Legislation -- Periodicals (51)
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- Newsletters (71)
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- Association Sections, Divisions, Boards, Teams (10)
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Articles 181 - 210 of 221
Full-Text Articles in Taxation
Testimony Of The American Institute Of Certified Public Accountants Before The Subcommittee On Reports, Accounting And Management Of The Committee On Governmental Affairs, United States Senate, April 19, 1977, Michael N. Chetkovich, American Institute Of Certified Public Accountants
Testimony Of The American Institute Of Certified Public Accountants Before The Subcommittee On Reports, Accounting And Management Of The Committee On Governmental Affairs, United States Senate, April 19, 1977, Michael N. Chetkovich, American Institute Of Certified Public Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
Commission On Auditors' Responsibilities: Report Of Tentative Conclusions, Commission On Auditors' Responsibilities, Manuel F. Cohen
Commission On Auditors' Responsibilities: Report Of Tentative Conclusions, Commission On Auditors' Responsibilities, Manuel F. Cohen
Association Sections, Divisions, Boards, Teams
No abstract provided.
Recommended Tax Law Changes : Recommendations For Amendments To The Internal Revenue Code, American Institute Of Certified Public Accountants. Federal Taxation Division
Recommended Tax Law Changes : Recommendations For Amendments To The Internal Revenue Code, American Institute Of Certified Public Accountants. Federal Taxation Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Report Of Tentative Conclusions: Letters Of Comment, Commission On Auditors' Responsibilities; Cohen Commission
Report Of Tentative Conclusions: Letters Of Comment, Commission On Auditors' Responsibilities; Cohen Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Professional Standards: Auditing As Of July 1, 1977, American Institute Of Certified Public Accountants
Aicpa Professional Standards: Auditing As Of July 1, 1977, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Code Of Professional Ethics, May 1, 1977 Edition;Concepts Of Professional Ethics [1977];Rules Of Conduct, Effective March 1, 1973 [1977];Interpretations Of Rules Of Conduct [1977];Ethics Rulings [1977], American Institute Of Certified Public Accountants
Code Of Professional Ethics, May 1, 1977 Edition;Concepts Of Professional Ethics [1977];Rules Of Conduct, Effective March 1, 1973 [1977];Interpretations Of Rules Of Conduct [1977];Ethics Rulings [1977], American Institute Of Certified Public Accountants
AICPA Professional Standards
There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct and is not intended to establish enforceable standards. The second category, Rules of Conduct, consists* of enforceable ethical standards and required the approval of the membership before the Rules became effective. The same is true of the Bylaws of the Institute. The third category, Interpretations of Rules …
Aicpa Professional Standards: Ethics, Bylaws, Quality Control, As Of July 1, 1977, American Institute Of Certified Public Accountants
Aicpa Professional Standards: Ethics, Bylaws, Quality Control, As Of July 1, 1977, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Positions Contrary To Treasury Department Or Internal Revenue Service Interpretations Of The Code; Statements On Responsibilities In Tax Practice 10, American Institute Of Certified Public Accountants. Federal Taxation Division
Positions Contrary To Treasury Department Or Internal Revenue Service Interpretations Of The Code; Statements On Responsibilities In Tax Practice 10, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Sample Quality Control Documents For Local Cpa Firms, American Institute Of Certified Public Accountants
Sample Quality Control Documents For Local Cpa Firms, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Pac Handbook : A Guide For The Development Of The Cpa Political Action Committee, American Institute Of Certified Public Accountants. State Legislation Committee
Pac Handbook : A Guide For The Development Of The Cpa Political Action Committee, American Institute Of Certified Public Accountants. State Legislation Committee
Guides, Handbooks and Manuals
No abstract provided.
Federal Grants-In-Aid : Accounting And Auditing Practices, Cornelius E. Tierney
Federal Grants-In-Aid : Accounting And Auditing Practices, Cornelius E. Tierney
Guides, Handbooks and Manuals
No abstract provided.
21 Ways You Benefit From Membership In The Aicpa, American Institute Of Certified Public Accountants (Aicpa)
21 Ways You Benefit From Membership In The Aicpa, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpa As Tax Advisor, December, 1977-April, 1978: National Public Relations Program For State Societies, American Institute Of Certified Public Accountants (Aicpa)
Cpa As Tax Advisor, December, 1977-April, 1978: National Public Relations Program For State Societies, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Roster, Supplement Ii, As Of February 28, 1977, American Woman's Society Of Certified Public Accountants
Roster, Supplement Ii, As Of February 28, 1977, American Woman's Society Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Technical Practice Aids As Of July 1, 1977, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Technical Practice Aids As Of July 1, 1977, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Committee Handbook, 1977-78: Officers, Board Of Directors And Council, Boards And Committees, Committee Structure Terminology, Staff Organization, State Cpa Societies, Council And Annual Meeting Sites, American Institute Of Certified Public Accountants
Committee Handbook, 1977-78: Officers, Board Of Directors And Council, Boards And Committees, Committee Structure Terminology, Staff Organization, State Cpa Societies, Council And Annual Meeting Sites, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Quality Control Policies And Procedures For Participation Cpa Firms, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Quality Control Policies And Procedures For Participation Cpa Firms, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
AICPA Committees
No abstract provided.
1977 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue
1977 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue
AICPA Committees
No abstract provided.
Measurement Of Corporate Social Performance : Determining The Impact Of Business Actions On Areas Of Social Concern, American Institute Of Certified Public Accountants. Committee On Social Measurement
Measurement Of Corporate Social Performance : Determining The Impact Of Business Actions On Areas Of Social Concern, American Institute Of Certified Public Accountants. Committee On Social Measurement
AICPA Committees
No abstract provided.
Aicpa Annual Report 1976-77, American Institute Of Certified Public Accountants
Aicpa Annual Report 1976-77, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1977, Beth Woolf, Beatrice Sanders
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1977, Beth Woolf, Beatrice Sanders
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of July 31, 1977, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of July 31, 1977, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Arizona Biltmore Hotel, Phoenix, Arizona, May 9-11, 1977, American Institute Of Certified Public Accountants. Council
Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Arizona Biltmore Hotel, Phoenix, Arizona, May 9-11, 1977, American Institute Of Certified Public Accountants. Council
AICPA Annual Reports
No abstract provided.
Financial Accounting And Reporting By Investment Companies, April 15, 1977 : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies; Statement Of Position 77-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Investment Companies, April 15, 1977 : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies; Statement Of Position 77-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.
Accounting For Investments In Real Estate Ventures; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July 22, American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Accounting For Investments In Real Estate Ventures; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July 22, American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
The accompanying exposure draft has been prepared by the Committee on Real Estate Accounting of the AICPA's Accounting Standards Division to obtain the comments of interested persons and organizations. It is intended to help focus attention on the issues considered and foster the interchange of ideas among those interested in improving accounting and reporting standards. The Committee urges respondents to give particular attention to paragraph 7 of the exposure draft. Paragraph 7 describes two alternative methods of reporting noncontrolling investors' equity in real estate general partnerships: (1) reporting the investor's equity as a single investment amount in the balance sheet; …
Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Exposure Drafts, Comment Letters, and Statements of Position
Savings and loan associations are corporations chartered either by the state in which they operate or the Federal Home Loan Bank Board (FHLBB). All associations chartered by the FHLBB are known as "federal" associations and have the word "Federal" in their corporate names. The majority of the savings and loan associations are mutual institutions; they are owned by the savers who, together with the borrowers, are members entitled to vote at annual meetings. Most states provide for the organization of mutual associations. In addition, several states provide for capital stock associations that are authorized by state charter to issue and …
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 1, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 1, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Accounting Standards Division has noted that diverse practices are followed in accounting for both costs to sell and costs to rent real estate projects. It has also noted that diverse practices are followed in accounting for costs and revenues during the initial operating period of a rental project, before occupancy stabilizes (sometimes referred to as the "rent-up" period). The Division believes that narrowing the range of those practices is desirable. This Statement of Position sets forth the Division's recommendations on accounting for costs to sell and costs to rent real estate projects and for initial rental operations of such …
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, accountants, investors, and other users of financial statements have expressed concern over the acceptability of alternative accounting methods for similar business transactions. The Accounting Standards Division believes that it is not desirable to have acceptable alternative accounting methods in the property and liability insurance industry. Therefore, the Division is expressing in this Statement its position on preferable accounting methods in each of the areas in which alternative:; exist, except for the issue of discounting loss reserves as more fully described on page 11, and the issue of using anticipated investment income in the computation of premium deficiencies …
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.