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1978

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Institution
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Articles 211 - 240 of 277

Full-Text Articles in Taxation

Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1978

Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

In 1972, the AICPA Insurance Companies Committee issued the industry audit guide, Audits of Stock Life Insurance Companies (referred to in this statement of position as "guide"). Part II of the guide, which discusses the application of generally accepted accounting principles, includes a section on the "Valuation of Investments and Recognition of Realized and Unrealized Gains (Losses) Thereon." That section (p. 89) outlines five acceptable methods of accounting for gains or losses on the sale of all equity securities except preferred stocks. The accounting standards division believes that it is not desirable to have five alternative accounting methods for accounting …


Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1978

Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The major decision reflected in this exposure draft is that, based on the accountant's performance of specified review procedures, he should be permitted to issue a report, accompanied by an expression of assurance, on his review of interim financial information of publicly held entities. Such a report could accompany interim financial information issued by publicly held companies that is contained in interim reports issued to stockholders, the board of directors, or others, or filed periodically with regulatory agencies. The Auditing Standards Board believes the procedures established in Statement on Auditing Standards No. 10 continue to be appropriate for an accountant's …


Tentative Conclusions And Recommendations Of The Reports By Management Special Advisory Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 8, American Institute Of Certified Public Accountants. Special Advisory Committee Jan 1978

Tentative Conclusions And Recommendations Of The Reports By Management Special Advisory Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 8, American Institute Of Certified Public Accountants. Special Advisory Committee

Exposure Drafts, Comment Letters, and Statements of Position

The committee recommends that companies that disseminate annual reports include a report by management on the financial statements. The primary objective of the management report is to inform financial statement users of management's responsibility for those statements and the various means by which it is fulfilled. The management report should state that management is responsible for all the information in the annual report, whether audited or unaudited, and for the internal consistency of that information. Also, management should indicate that its responsibility for the financial statements includes making judgments and estimates and selecting accounting principles that are in accordance with …


Accounting Principles And Reporting Practices For Certain Nonprofit Organizations : A Proposed Recommendation To The Financial Accounting Standards Board, December 31, 1978; Statement Of Position 78-10;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Accounting Principles And Reporting Practices For Certain Nonprofit Organizations : A Proposed Recommendation To The Financial Accounting Standards Board, December 31, 1978; Statement Of Position 78-10;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditor's Reporting Obligation : The Meaning And Implementation Of The Fourth Standard Of Reporting; Auditing Research Monograph, 1, D. R. Carmichael Jan 1978

Auditor's Reporting Obligation : The Meaning And Implementation Of The Fourth Standard Of Reporting; Auditing Research Monograph, 1, D. R. Carmichael

Guides, Handbooks and Manuals

No abstract provided.


Financial Reporting And The Evaluation Of Solvency; Accounting Research Monograph 3, Loyd Curtis Heath Jan 1978

Financial Reporting And The Evaluation Of Solvency; Accounting Research Monograph 3, Loyd Curtis Heath

Guides, Handbooks and Manuals

No abstract provided.


Our Basic Retirement System--Social Security : Suggestions For Improvement, American Institute Of Certified Public Accountants. Federal Tax Division, James E. Wheeler Jan 1978

Our Basic Retirement System--Social Security : Suggestions For Improvement, American Institute Of Certified Public Accountants. Federal Tax Division, James E. Wheeler

Guides, Handbooks and Manuals

No abstract provided.


Cpa As Auditor, August-November, 1978 (National Public Relations Program For State Societies), American Institute Of Certified Public Accountants (Aicpa) Jan 1978

Cpa As Auditor, August-November, 1978 (National Public Relations Program For State Societies), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Operational Reviews Of The Electronic Data Processing Function : A Special Report Developed For Cpas And Their Clients, Describing The Objectives And The Scope Of Edp Operational Reviews; Management Advisory Services Special Report, American Institute Of Certified Public Accountants Jan 1978

Operational Reviews Of The Electronic Data Processing Function : A Special Report Developed For Cpas And Their Clients, Describing The Objectives And The Scope Of Edp Operational Reviews; Management Advisory Services Special Report, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Proposal For Complete Revision Of Subchapter S Corporation Provisions, American Institute Of Certified Public Accountants. Small Business Task Force. Subcommittee On Special Entities And Industries Jan 1978

Proposal For Complete Revision Of Subchapter S Corporation Provisions, American Institute Of Certified Public Accountants. Small Business Task Force. Subcommittee On Special Entities And Industries

Guides, Handbooks and Manuals

No abstract provided.


Uniform System Of Accounts Prescribed For Electric Borrowers Of The Rural Electrification Administration, United States. Rural Electrification Administration Jan 1978

Uniform System Of Accounts Prescribed For Electric Borrowers Of The Rural Electrification Administration, United States. Rural Electrification Administration

Federal Publications

No abstract provided.


University Education For Management Consulting : Position Paper And Conference Report, Monroe S. Kuttner, American Institute Of Certified Public Accountants. Management Advisory Services University Education Task Force Jan 1978

University Education For Management Consulting : Position Paper And Conference Report, Monroe S. Kuttner, American Institute Of Certified Public Accountants. Management Advisory Services University Education Task Force

Association Sections, Divisions, Boards, Teams

No abstract provided.


Audit Considerations In Electronic Funds Transfer Systems; Computer Services Guidelines, Dana R. Richardson Jan 1978

Audit Considerations In Electronic Funds Transfer Systems; Computer Services Guidelines, Dana R. Richardson

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Hospital Audit Guide (1978); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters Jan 1978

Hospital Audit Guide (1978); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Testimony At Moss Hearing; Hearings On The Accounting Profession: Efforts At Self-Reform, United States. Congress. House. Committee On Interstate And Foreign Commerce. Subcommitte On Oversight And Investigations, American Institute Of Certified Public Accountants (Aicpa) Jan 1978

Testimony At Moss Hearing; Hearings On The Accounting Profession: Efforts At Self-Reform, United States. Congress. House. Committee On Interstate And Foreign Commerce. Subcommitte On Oversight And Investigations, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proposed Amendments To The Bylaws And Code Of Professional Ethics, Referendum, January 30, 1978, American Institute Of Certified Public Accountants Jan 1978

Proposed Amendments To The Bylaws And Code Of Professional Ethics, Referendum, January 30, 1978, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Securities Acts And Independent Auditors : What Did Congress Intend? A Research Study, Jeremy L. Wiesen, Commission On Auditors' Responsibilities, Cohen Commission Jan 1978

Securities Acts And Independent Auditors : What Did Congress Intend? A Research Study, Jeremy L. Wiesen, Commission On Auditors' Responsibilities, Cohen Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa Professional Standards: Auditing As Of July 1, 1978, American Institute Of Certified Public Accountants Jan 1978

Aicpa Professional Standards: Auditing As Of July 1, 1978, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Rules Of Conduct As Amended March 31, 1978;Bylaws And Implementing Resolutions Of Council As Amended March 31, 1978, American Institute Of Certified Public Accountants Jan 1978

Rules Of Conduct As Amended March 31, 1978;Bylaws And Implementing Resolutions Of Council As Amended March 31, 1978, American Institute Of Certified Public Accountants

AICPA Professional Standards

This booklet reflects amendments to the rules of conduct and bylaws of the Institute approved by the membership effective March 31, 1978. The code of professional ethics consists of three parts: concepts of professional ethics, a philosophical essay approved by the professional ethics division the rules of conduct, which constitute enforceable standards approved by the membership and interpretations of rules of conduct, which have been adopted by the executive committee of the professional ethics division as guidelines, following exposure to state CPA societies and boards of accountancy. The full code of professional ethics, plus interpretations and ethics rulings summarizing application …


Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1978, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1978

Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1978, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1978, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1978

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1978, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Tax Guide For Incorporating A Closely Held Business; Studies In Federal Taxation 1, Ralph Steinman Jan 1978

Tax Guide For Incorporating A Closely Held Business; Studies In Federal Taxation 1, Ralph Steinman

Guides, Handbooks and Manuals

No abstract provided.


Voluntary Quality Control Review Program For Cpa Firms: Including Guides To Implement The Program, American Institute Of Certified Public Accountants Jan 1978

Voluntary Quality Control Review Program For Cpa Firms: Including Guides To Implement The Program, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Cost-Benefit Analysis Of Auditing, Melvin F. Shakun 1928-, Commission On Auditors' Responsibilities;Cohen Commission Jan 1978

Cost-Benefit Analysis Of Auditing, Melvin F. Shakun 1928-, Commission On Auditors' Responsibilities;Cohen Commission

Guides, Handbooks and Manuals

No abstract provided.


Sample Quality Control Documents For Sole Practitioner Cpa Firms, American Institute Of Certified Public Accountants Jan 1978

Sample Quality Control Documents For Sole Practitioner Cpa Firms, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Peer Review Manual: Organizational Structure And Functions, Standards, Committee Procedures, Membership Requirements, American Institute Of Certified Public Accountants. Sec Practice Section Jan 1978

Peer Review Manual: Organizational Structure And Functions, Standards, Committee Procedures, Membership Requirements, American Institute Of Certified Public Accountants. Sec Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Brief Questions & Answers About... Certified Public Accountants From Your State Society Of Certified Public Accountants, American Institute Of Certified Public Accountants Jan 1978

Brief Questions & Answers About... Certified Public Accountants From Your State Society Of Certified Public Accountants, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Representation Letter: An Important Communication Between Management And The Indpendent Auditor, American Institute Of Certified Accountants Jan 1978

Representation Letter: An Important Communication Between Management And The Indpendent Auditor, American Institute Of Certified Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Sunset Handbook: A Guide To The Sunset Review Process, American Institute Of Certified Public Accountants (Aicpa) Jan 1978

Aicpa Sunset Handbook: A Guide To The Sunset Review Process, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Audit Committees : Answers To Typical Questions About Their Organization And Operations, American Institute Of Certified Public Accountants (Aicpa) Jan 1978

Audit Committees : Answers To Typical Questions About Their Organization And Operations, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.