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1978

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Institution
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Articles 241 - 270 of 277

Full-Text Articles in Taxation

Proposed Audit And Accounting Guide: Computer Assisted Audit Techniques; Exposure Draft (American Institute Of Certified Public Accountants), 1978, June, American Institute Of Certified Public Accountants. Computer Services Executive Committee Jan 1978

Proposed Audit And Accounting Guide: Computer Assisted Audit Techniques; Exposure Draft (American Institute Of Certified Public Accountants), 1978, June, American Institute Of Certified Public Accountants. Computer Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The objectives of this guide are to: 1. Describe audit tools and techniques available to the auditor when a client uses electronic data processing (EDP) to process accounting data. 2. Relate EDP audit tools and techniques to audit objectives (for example, understanding the system, compliance tests of controls, tests of details of transactions and balances, and analytical review). 3. Describe an approach to planning and implementing the various tools and techniques.


Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

This statement of position amends the Guide, Accounting for Motion Picture Films, by inserting the following as the concluding sentences of the description of availability (second paragraph on page 8): Thus, the availability condition is met when a film may be shown for the first time under a licensing agreement. The committee has concluded that restrictions on timing of subsequent showings of the film under the same license agreement, or a contemporaneous license with the same licensee, do not affect the availiablity date.


Accounting For Product Financing Arrangements, December 26, 1978; Proposal To Financial Accounting Standards Board; Statement Of Position 78-08;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Accounting For Product Financing Arrangements, December 26, 1978; Proposal To Financial Accounting Standards Board; Statement Of Position 78-08;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proceedings: Public Hearing On Scope Of Services By Cpa Firms, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1978

Proceedings: Public Hearing On Scope Of Services By Cpa Firms, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters Jan 1978

Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Termination Indemnities; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Accounting For Termination Indemnities; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Accounting Standards Division

Issues Papers

No abstract provided.


Accounting For Involuntary Conversions; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Task Force On Involuntary Conversions Jan 1978

Accounting For Involuntary Conversions; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Task Force On Involuntary Conversions

Issues Papers

No abstract provided.


Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division

Issues Papers

No abstract provided.


Uncertainties; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1978

Uncertainties; Issues Paper (1978 December 20), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Issues Papers

No abstract provided.


Commission On Auditors' Responsibilities: Report, Conclusions, And Recommendations; Cohen Commission Report, Commission On Auditors' Responsibilities, Manuel F. Cohen Jan 1978

Commission On Auditors' Responsibilities: Report, Conclusions, And Recommendations; Cohen Commission Report, Commission On Auditors' Responsibilities, Manuel F. Cohen

Association Sections, Divisions, Boards, Teams

No abstract provided.


Management Information Systems For The Smaller Business: Staff Study; Management Advisory Services Technical Study, No. 8, John Heptonstall, Henry De Vos, American Institute Of Certified Public Accountants Jan 1978

Management Information Systems For The Smaller Business: Staff Study; Management Advisory Services Technical Study, No. 8, John Heptonstall, Henry De Vos, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Analysis Of Earnings And Profits With Recommendations, American Institute Of Certified Public Accountants. Earnings And Profits Task Force Jan 1978

Analysis Of Earnings And Profits With Recommendations, American Institute Of Certified Public Accountants. Earnings And Profits Task Force

Guides, Handbooks and Manuals

No abstract provided.


Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas Jan 1978

Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas

Guides, Handbooks and Manuals

No abstract provided.


Working With The Revenue Code - 1978, Irvin F. Diamond, Mike Walker Jan 1978

Working With The Revenue Code - 1978, Irvin F. Diamond, Mike Walker

Guides, Handbooks and Manuals

No abstract provided.


U.S. Tax Aspects Of Doing Business Abroad; Studies In Federal Taxation, No. 6, Michael L. Moore, Ronald N. Bagley Jan 1978

U.S. Tax Aspects Of Doing Business Abroad; Studies In Federal Taxation, No. 6, Michael L. Moore, Ronald N. Bagley

Guides, Handbooks and Manuals

No abstract provided.


0228: Virginia Treasurer's Office (Wheeling Govt., 1861-1863) Records, 1862 And 1863, Marshall University Special Collections Jan 1978

0228: Virginia Treasurer's Office (Wheeling Govt., 1861-1863) Records, 1862 And 1863, Marshall University Special Collections

Guides to Manuscript Collections

Tax receipts made out to T. Leach, deputy for H. H. Dils, sheriff of Wood County, Virginia; signed by Campbell Tarr, treasurer, and Samuel Crane, auditor.


Uniform Cpa Examination Unofficial Answers May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1978

Uniform Cpa Examination Unofficial Answers May 1976 To November 1977, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

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.


News Reporter's Pocket Guide To Aicpa: The Certified Public Accountant's National Professional Organization, American Institute Of Certified Public Accountants (Aicpa) Jan 1978

News Reporter's Pocket Guide To Aicpa: The Certified Public Accountant's National Professional Organization, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting Education: A Statistical Survey, 1977-78, Doyle Z. Williams Jan 1978

Accounting Education: A Statistical Survey, 1977-78, Doyle Z. Williams

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Requirement For Audit Committees: An Analysis Of The Issues, American Institute Of Certified Public Accountants. Special Committee On Audit Committees Jan 1978

Aicpa Requirement For Audit Committees: An Analysis Of The Issues, American Institute Of Certified Public Accountants. Special Committee On Audit Committees

Guides, Handbooks and Manuals

No abstract provided.