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1979

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Articles 211 - 240 of 275

Full-Text Articles in Taxation

Proposed Statement Of Position: Clarification Of Reporting Practices Concerning Hospital-Related Organizations;Clarification Of Reporting Practices Concerning Hospital-Related Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Aug. 31, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters Jan 1979

Proposed Statement Of Position: Clarification Of Reporting Practices Concerning Hospital-Related Organizations;Clarification Of Reporting Practices Concerning Hospital-Related Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Aug. 31, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters

Exposure Drafts, Comment Letters, and Statements of Position

The subcommittee on health care matters believes that the section of the Hospital Audit Guide, "Other Related Organizations'' (pages 11 and 12), should be superseded by and replaced with the following text.


American Institute Of Certified Public Accountants. Forecasts And Projections Task Force;Review Of A Financial Forecast; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Nov. 23, American Institute Of Certified Public Accountants. Forecasts And Projections Task Force Jan 1979

American Institute Of Certified Public Accountants. Forecasts And Projections Task Force;Review Of A Financial Forecast; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Nov. 23, American Institute Of Certified Public Accountants. Forecasts And Projections Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The proposed guide discusses procedures that an accountant should apply in a review of a financial forecast and provides guidance on the preparation of the accountant's report on the forecast. A financial forecast is defined in the proposed guide as an estimate of the most probable financial position of an entity, the results of its operations and changes in its financial position for one or more future periods. The "most probable" qualification means that the assumptions used have been evaluated by management and the forecast is based on management's judgment of the most likely set of conditions and its most …


Proposed Statement Of Position : Accounting For Performance Of Construction-Type And Certain Production-Type Contracts;Accounting For Performance Of Construction-Type And Certain Production-Type Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 21, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 1979

Proposed Statement Of Position : Accounting For Performance Of Construction-Type And Certain Production-Type Contracts;Accounting For Performance Of Construction-Type And Certain Production-Type Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 21, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Exposure Drafts, Comment Letters, and Statements of Position

This statement of position provides guidance on the application of generally accepted accounting principles in accounting for the performance of contracts for the construction of facilities, the production of unique goods, or the provision of related services to a buyer's specifications. The determination of the point or points at which revenue should be recognized as expenses is a major accounting issue common to all business enterprises engaged in the performance of contracts of the types covered by this statement. Accounting for such contracts is essentially a process of measuring the results of relatively long-term events and allocating those results to …


Proposed Statements On Auditing Standards : Supplementary Information On The Effects Of Changing Prices : Supplementary Oil And Gas Reserve Information;Supplementary Information On The Effects Of Changing Prices;Supplementary Oil And Gas Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Accounting Standards Board Jan 1979

Proposed Statements On Auditing Standards : Supplementary Information On The Effects Of Changing Prices : Supplementary Oil And Gas Reserve Information;Supplementary Information On The Effects Of Changing Prices;Supplementary Oil And Gas Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Accounting Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed Statement on Auditing Standards on supplementary information on the effects of changing prices should be applied in conjunction with SAS No. 27 and is applicable in an examination in accordance with generally accepted auditing standards of financial statements of an entity subject to FASB Statement No. 33 or of an enity that voluntarily presents the information prescribed by that statement. The proposed SAS on supplementary oil and gas reserve quantity information offers reporting guidance for situations in which the application of the procedures causes the auditor to believe that the information may not be measured or presented within …


Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1979

Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SAS would provide guidance in connection with an engagement to report on whether an entity's system, taken as a whole, was sufficient to meet the objectives of internal accounting control. This would be a voluntary service and not mandated as part of an audit. The proposed SAS would also provide guidance on reports based solely on a study and evaluation of internal accounting control that was made as part of an audit of the entity's financial statements and on reports based on pre-established criteria of regulatory agencies. Distribution of these reports is to be restricted to an entity's …


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, October 1979, American Institute Of Certified Public Accountants (Aicpa) Jan 1979

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, October 1979, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa) Jan 1979

Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Peer Review Manual: Instructions And Checklists, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section Jan 1979

Peer Review Manual: Instructions And Checklists, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Do Management Advisory Services Impair Your Auditor's Independence?, American Institute Of Certified Public Accountants (Aicpa) Jan 1979

Do Management Advisory Services Impair Your Auditor's Independence?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Peer Review Manual: Organizational Structure And Functions, Standards Committee Procedures, Membership Requirements, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section Jan 1979

Peer Review Manual: Organizational Structure And Functions, Standards Committee Procedures, Membership Requirements, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section

Guides, Handbooks and Manuals

No abstract provided.


How To Choose And Use A Cpa;, American Institute Of Certified Public Accountants Jan 1979

How To Choose And Use A Cpa;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa: Your Professional Organization, American Institute Of Certified Public Accountants (Aicpa) Jan 1979

Aicpa: Your Professional Organization, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Aids For Local Practitioners, American Institute Of Certified Public Accountants (Aicpa) Jan 1979

Aicpa Aids For Local Practitioners, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Savings And Loan Associations (1979); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations Jan 1979

Savings And Loan Associations (1979); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Stock Life Insurance Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1979

Audits Of Stock Life Insurance Companies (1979); 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.


Accounting For Profit Recognition On Sales Of Real Estate (1979); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Accounting For Real Estate Jan 1979

Accounting For Profit Recognition On Sales Of Real Estate (1979); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Accounting For Real Estate

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Fire And Casualty Insurance Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1979

Audits Of Fire And Casualty Insurance Companies (1979); 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.


Audits Of Investment Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies Jan 1979

Audits Of Investment Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Conclusions And Recommendations Of The Special Advisory Committee On Reports By Management, American Institute Of Certified Public Accountants. Special Advisory Committee On Reports By Management Jan 1979

Conclusions And Recommendations Of The Special Advisory Committee On Reports By Management, American Institute Of Certified Public Accountants. Special Advisory Committee On Reports By Management

Association Sections, Divisions, Boards, Teams

No abstract provided.


Scope Of Services By Cpa Firms : Public Oversight Board Report, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1979

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

Association Sections, Divisions, Boards, Teams

No abstract provided.


Fringe Benefits : A Proposal For The Future, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1979

Fringe Benefits : A Proposal For The Future, American Institute Of Certified Public Accountants. Federal Taxation Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1979, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1979

Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1979, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


System Of Quality Control For A Cpa Firm; Statement On Quality Control Standards 1, American Institute Of Certified Public Accountants. Quality Control Standards Committee Jan 1979

System Of Quality Control For A Cpa Firm; Statement On Quality Control Standards 1, American Institute Of Certified Public Accountants. Quality Control Standards Committee

AICPA Professional Standards

No abstract provided.


Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1979

Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Referendum: Background Information On Proposed Amendments To The Code Of Professional Ethics, January 30, 1979, American Institute Of Certified Public Accountants Jan 1979

Referendum: Background Information On Proposed Amendments To The Code Of Professional Ethics, January 30, 1979, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Taxation Of The Formation And Combination Of Business Enterprises; Statement Of Tax Policy 5, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1979

Taxation Of The Formation And Combination Of Business Enterprises; Statement Of Tax Policy 5, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Operating A Successful Accounting Practice : A Collection Of Material From The Journal Of Accountancy Practitioners Forum, Richard Collins Rea 1905- Jan 1979

Operating A Successful Accounting Practice : A Collection Of Material From The Journal Of Accountancy Practitioners Forum, Richard Collins Rea 1905-

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Handbook, American Institute Of Certified Public Accountants Jan 1979

Aicpa Handbook, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Compilation & Review, American Institute Of Certified Public Accountants. Jan 1979

Compilation & Review, American Institute Of Certified Public Accountants.

Guides, Handbooks and Manuals

No abstract provided.


Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1979

Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.