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- Accounting -- Law and Legislation -- Periodicals (52)
- Accounting firms -- Management (13)
- Accounting -- Periodicals; Tax planning -- Periodicals (10)
- Auditing (7)
- American Institute of Certified Public Accountants (5)
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- Deloitte (5)
- Accounting -- Examinations (4)
- Auditing -- Standards -- United States (4)
- Haskins & Sells. Executive Office; Deloitte (4)
- Questions (4)
- Accounting as a profession; (3)
- Financial statements (3)
- Goode (3)
- Haskins & Sells. Denver Office; Deloitte (3)
- Insurance (3)
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- Academic -- Abstracts (2)
- Accounting -- Bibliography (2)
- Accounting -- History -- Bibliography (2)
- Accounting -- Study and teaching (2)
- Accounting -- United States -- Quality control (2)
- Analytical review; (2)
- Auditing -- Statistical Methods; (2)
- Auditing -- Statistical Methods;Risk assessment -- United States -- Auditing; (2)
- Auditing -- Study And Teaching; (2)
- Books -- Reviews (2)
- D. C. Office; (2)
- D. C. Office; Deloitte (2)
- Dissertations (2)
- Etc. (2)
- Publication
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- Newsletters (84)
- Exposure Drafts, Comment Letters, and Statements of Position (29)
- Haskins and Sells Publications (29)
- Accounting Historians Journal (24)
- Guides, Handbooks and Manuals (24)
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- Proceedings of the University of Kansas Symposium on Auditing Problems (15)
- Touche Ross Publications (15)
- Accounting Historians Notebook (8)
- AICPA Committees (7)
- Deloitte, Haskins and Sells Publications (7)
- Association Sections, Divisions, Boards, Teams (6)
- AICPA Professional Standards (5)
- Issues Papers (5)
- AICPA Annual Reports (3)
- Industry Guides (AAGs), Risk Alerts, and Checklists (3)
- Statements on Auditing Standards (3)
- Accountants' Index (2)
- Examinations and Study (2)
- Woman C.P.A. (2)
- Accounting Trends and Techniques (1)
- Federal Publications (1)
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- Publication Type
Articles 181 - 210 of 277
Full-Text Articles in Taxation
Internal Accounting Control: Current Developments And Implications Of The Foreign Corrupt Practices Act, Deloitte, Haskins & Sells
Internal Accounting Control: Current Developments And Implications Of The Foreign Corrupt Practices Act, Deloitte, Haskins & Sells
Deloitte, Haskins and Sells Publications
No abstract provided.
Accounting Practices 1978--Forest Products Industry : Illustrative Items Of Current Interest From Published Annual Reports, Deloitte, Haskins & Sells
Accounting Practices 1978--Forest Products Industry : Illustrative Items Of Current Interest From Published Annual Reports, Deloitte, Haskins & Sells
Deloitte, Haskins and Sells Publications
No abstract provided.
Executive Perquisites: Illustrative Disclosures From Recent Proxy Statements, Deloitte, Haskins & Sells
Executive Perquisites: Illustrative Disclosures From Recent Proxy Statements, Deloitte, Haskins & Sells
Deloitte, Haskins and Sells Publications
No abstract provided.
Group Communication Skills Workshop, Anonymous, James H. Karales
Group Communication Skills Workshop, Anonymous, James H. Karales
Haskins and Sells Publications
No abstract provided.
Charles G. Steele: Deloitte Haskins & Sells Usa Managing Partner, Anonymous
Charles G. Steele: Deloitte Haskins & Sells Usa Managing Partner, Anonymous
Haskins and Sells Publications
No abstract provided.
Eo Specialization Department: Expanded Horizons, Added Dimension, Anonymous
Eo Specialization Department: Expanded Horizons, Added Dimension, Anonymous
Haskins and Sells Publications
No abstract provided.
People In H&S: Louis A. Mackenzie, Anonymous
People In H&S: Louis A. Mackenzie, Anonymous
Haskins and Sells Publications
No abstract provided.
San Diego: An Office Profile, Anonymous, James H. Karales
San Diego: An Office Profile, Anonymous, James H. Karales
Haskins and Sells Publications
No abstract provided.
H&S Scene; Golf For Charity, Anonymous
H&S Scene; Golf For Charity, Anonymous
Haskins and Sells Publications
No abstract provided.
New Partners, Directors And Managers 1978, Anonymous
New Partners, Directors And Managers 1978, Anonymous
Haskins and Sells Publications
No abstract provided.
Atlanta: An Office Profile, Anonymous, James H. Karales
Atlanta: An Office Profile, Anonymous, James H. Karales
Haskins and Sells Publications
No abstract provided.
People In H&S: Michael N. Chetkovich, Anonymous
People In H&S: Michael N. Chetkovich, Anonymous
Haskins and Sells Publications
No abstract provided.
Academic Preparation For Professional Accounting Careers, American Institute Of Certified Public Accountants. Committee On Education And Experience Requirements For Cpas
Academic Preparation For Professional Accounting Careers, American Institute Of Certified Public Accountants. Committee On Education And Experience Requirements For Cpas
AICPA Committees
No abstract provided.
1978 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
1978 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.
Codification Of Statements On Auditing Standards, Numbers 1 To 21 (1978), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 21 (1978), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Audits Of Stock Life Insurance Companies (1978); 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 (1978); 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.
Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Accounting For Advance Refundings Of Tax-Exempt Debt, June 30, 1978 : Proposal To Financial Accounting Standards Board; Statement Of Position 78-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Advance Refundings Of Tax-Exempt Debt, June 30, 1978 : Proposal To Financial Accounting Standards Board; Statement Of Position 78-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Property And Liability Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Fire And Casualty Insurance Companies; Statement Of Position 78-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Property And Liability Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Fire And Casualty Insurance Companies; Statement Of Position 78-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statements Of Position Of The Accounting Standards Division As Of January 1, 1978, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements Of Position Of The Accounting Standards Division As Of January 1, 1978, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies, August 4, 1978; Statement Of Position 1978 August 4;, American Institute Of Certified Public Accountants. Auditing Standards Division
Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies, August 4, 1978; Statement Of Position 1978 August 4;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit, July 31, 1978 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 78-07;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit, July 31, 1978 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 78-07;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position On Accounting For Investments In Real Estate Ventures, December 29, 1978 : Proposal To The Financial Accounting Standards Board; Statement Of Position 78-09;, American Institute Of Certified Public Accountants. Accounting Standards Division. Committee On Real Estate Accounting
Statement Of Position On Accounting For Investments In Real Estate Ventures, December 29, 1978 : Proposal To The Financial Accounting Standards Board; Statement Of Position 78-09;, American Institute Of Certified Public Accountants. Accounting Standards Division. Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Accounting For Municipal Bond Funds;Accounting For Municipal Bond Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 16, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Municipal Bond Funds;Accounting For Municipal Bond Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 16, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
A recent development in the investment company industry is the municipal bond fund (or tax-exempt bond fund) in corporate form made possible by the Tax reform act of 1976. This proposed addition to the audit guide presents the Committee's views on accounting and reporting matters and other considerations relating to municpal bond funds. While the discussion of taxes and distribution policies refers specifically to municipal bond funds in corporate form, the discussion of valuation and other matters applies to municipal bond funds in corporate form, partnership form, and unit investment trusts.
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement deals with situations in which a parent company joins with one or more of its subsidiaries in filing a consolidated income tax return and, because of minority shareholder interests, credit evaluations, or other reasons, the parent or one or more subsidiaries prepares separate financial statements of the parent or a subsidiary involves "intercorporate income tax allocation"--an allocation of the provision for income taxes reported in the consolidated financial statements.
Proposed Statement Of Position On Accounting For Product Repurchase Agreements ;Accounting For Product Repurchase Agreements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Accounting For Product Repurchase Agreements ;Accounting For Product Repurchase Agreements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
A number of methods have been developed whereby an entity finances inventory of product or materials without reporting in its balance sheet the liability or the related inventory. For example, a company transfers ("sells") a product to another party and simultaneously agrees to repurchase the product at a specified price over a specified period. For transactions of that type, the accounting standards division believes guidance is necessary to determine whether the company that "sells" the product and simultaneously agrees to repurchase the product has, in substance, transferred all the risks and rewards of ownership of the product. Based on that …
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
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 accounting alternatives for similar business transactions. The accounting standards division believes that it is not desirable to have acceptable accounting alternatives in the title insurance industry. Therefore, this statement of position expresses the division's recommendations on accounting methods that should be used in the areas in which accounting alternatives exist.
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement provides guidance with respect to analytical review procedures applied in an examination made in accordance with generally accepted auditing standards. It discusses the timing and objectives of those procedures, identifies the procedures that should be considered in evaluating financial information, and provides a number of examples to illustrate factors the auditor should consider when planning and performing analytical review procedures. However, the proposed Statement does not specify the extent to which the auditor's reliance on substantive tests may be derived from tests of details of transactions and balances, from analytical review procedures or from any combination of …
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement provides that a CPA firm shall have a system of quality control for its auditing and accounting and review services. The system would comprehend all applicable elements of Statement on Auditing Standards no. 4, Quality Control Considerations for a Firm of Independent Auditors. The system would include the establishment of quality control policies and procedures, the assignment of responsibilities to the extent required for effective implementation of those policies and procedures, communication of those policies and procedures to personnel to provide reasonable assurance that the policies and procedures are understood, and monitoring of the effectiveness of the …