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- Accounting -- Law and Legislation -- Periodicals (52)
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- Exposure Drafts, Comment Letters, and Statements of Position (17)
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Articles 241 - 270 of 275
Full-Text Articles in Taxation
What Is The Division For Cpa Firms?, American Institute Of Certified Public Accountants (Aicpa)
What Is The Division For Cpa Firms?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Committee Handbook, 1979-80: 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, 1979-80: 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.
Accounting For Motion Picture Films (1979); Industry Accounting Guide; Audit And Accounting Guide: Motion Picture Industry, American Institute Of Certified Public Accountants. Committee On The Entertainment Industries
Accounting For Motion Picture Films (1979); Industry Accounting Guide; Audit And Accounting Guide: Motion Picture Industry, American Institute Of Certified Public Accountants. Committee On The Entertainment Industries
AICPA Committees
No abstract provided.
Experimentation Booklet: An Experiment In Government Accounting An Reporting, September 1979, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee
Experimentation Booklet: An Experiment In Government Accounting An Reporting, September 1979, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee
AICPA Committees
No abstract provided.
Guidelines To Assess Computerized General Ledger And Financial Reporting Systems For Use In Cpa Firms, American Institute Of Certified Public Accountants. Computer Applications Subcommittee
Guidelines To Assess Computerized General Ledger And Financial Reporting Systems For Use In Cpa Firms, American Institute Of Certified Public Accountants. Computer Applications Subcommittee
AICPA Committees
No abstract provided.
1979 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
1979 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.
Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
AICPA Committees
No abstract provided.
Accounting Responses To Changing Prices : Experimentation With Four Models, American Institute Of Certified Public Accountants. Task Force On Conceptual Framework For Accounting And Reporting
Accounting Responses To Changing Prices : Experimentation With Four Models, American Institute Of Certified Public Accountants. Task Force On Conceptual Framework For Accounting And Reporting
AICPA Committees
No abstract provided.
Report Of The Special Committee On Audit Committees, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
Report Of The Special Committee On Audit Committees, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
AICPA Committees
No abstract provided.
Report Of The Special Committee On Cpe Accreditation, American Institute Of Certified Public Accountants. Special Committee On Cpe Accreditation
Report Of The Special Committee On Cpe Accreditation, American Institute Of Certified Public Accountants. Special Committee On Cpe Accreditation
AICPA Committees
No abstract provided.
Proposals For The Improvement Of Subchapter K, American Institute Of Certified Public Accountants. Federal Taxation Division
Proposals For The Improvement Of Subchapter K, American Institute Of Certified Public Accountants. Federal Taxation Division
Guides, Handbooks and Manuals
No abstract provided.
Annual Report 1978-79, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1978-79, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1979, James H. Macneill, Mary Mcinnes
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1979, James H. Macneill, Mary Mcinnes
AICPA Annual Reports
No abstract provided.
Statement Of Position: Accounting For Municipal Bond Funds : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Investment Companies; Statement Of Position 79-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statement Of Position: Accounting For Municipal Bond Funds : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Investment Companies; Statement Of Position 79-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Insurance Companies Committee has reviewed existing accounting literature dealing with variances between (a) generally accepted accounting principles and (b) practices prescribed or permitted by insurance regulatory authorities as those practices relate to title insurance companies and has identified areas in which further clarification seems necessary. The committee has also identified certain areas that are not covered in present accounting literature. An exposure draft of a proposed statement of position on Accounting for Title Insurance Companies was issued for comment on May 1, 1978, and a public hearing on it was held on July 17, 1978. Comments received on …
Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee
Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee
Exposure Drafts, Comment Letters, and Statements of Position
An exposure draft of a proposed audit and accounting guide on "Oil and Gas Reserve Information Required by Regulation S-X" accompanies this letter. The proposed guide discusses the auditing procedures to be applied to oil and gas reserve information that is required by the SEC to be included in the notes to the financial statements of entities with oil and gas producing activities . The proposed guide originally was developed because of FASB Statement no . 19 requirements and amendments to Regulation S-X by the Securities and Exchange Commission (ASR nos. 253 and 257) . The FASB has amended FASB …
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The first Statement on Standards for Accounting and Review Services (SSARS) , Compila-tion and Review of Financial Statements, was issued in December 1978. It provides guidance for reporting on unaudited financial statements of nonpublic entities . It is effective for reports on financial statements for periods ending on or after July 1, 1979. In light of these developments, the AICPA Auditing Standards Board is proposing the accompanying changes to existing AICPA pronouncements applicable to unaudited financial statements. The AICPA also plans to withdraw the publication Guide For Engagements of CPAs to Prepare Unaudited Financial Statements on July 1, 1979. The …
Proposed Statement Of Position : Accounting For Real Estate Acquisition, Development, And Construction Costs;Accounting For Real Estate Acquisition, Development, And Construction Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1979, July 23, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Proposed Statement Of Position : Accounting For Real Estate Acquisition, Development, And Construction Costs;Accounting For Real Estate Acquisition, Development, And Construction Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1979, July 23, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Exposure Drafts, Comment Letters, and Statements of Position
Recent trends in the real estate industry have produced dramatic increases in the size of enterprises, the cost of individual projects, and the time required to complete the development of individual projects. Those developments have focused attention on the need for guidance on accounting for costs associated with real estate acquisition, development, and construction. The accounting standards division of the American Institute of Certified Public Accountants has prepared this statement of position in response to that need. The recommendations in this statement apply to accounting for real estate acquisition, development, and construction costs in financial statements that are intended to …
Proposed Statement On Auditing Standards, Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests;Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests;Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests; 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 Statement describes the broad categories of financial statement assertions referred to in SAS No. 1, section 330, "Evidential Matter," and provides guidance to the auditor on how to consider them in (a) developing audit objectives and (b) designing substantive tests to achieve those objectives. The proposed Statement does not modify section 330 but provides additional guidance to help the auditor in selecting procedures in specific circumstances.
Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films; Statement Of Position 79-4;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films; Statement Of Position 79-4;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting By Investors For Distributions Received In Excess Of Their Investment In A Joint Venture; Issues Paper (1979 October 8), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Investors For Distributions Received In Excess Of Their Investment In A Joint Venture; Issues Paper (1979 October 8), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Issues Papers
No abstract provided.
Accounting For Allowances For Losses On Certain Real Estate And Loans And Receivables Collaterized By Real Estate; Issues Paper (1979 June 21), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Allowances For Losses On Certain Real Estate And Loans And Receivables Collaterized By Real Estate; Issues Paper (1979 June 21), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Issues Papers
No abstract provided.
Accounting For Bulk Purchases Of Mortgages Between Mortgage Bankers; Issues Paper (1979 October 15), American Institute Of Certified Public Accountants. Task Force On Mortgage Banking
Accounting For Bulk Purchases Of Mortgages Between Mortgage Bankers; Issues Paper (1979 October 15), American Institute Of Certified Public Accountants. Task Force On Mortgage Banking
Issues Papers
No abstract provided.
Accounting For Grants Received From Governments; Issues Paper (1979 October 16), American Institute Of Certified Public Accountants. International Technical Standards Subcommittee
Accounting For Grants Received From Governments; Issues Paper (1979 October 16), American Institute Of Certified Public Accountants. International Technical Standards Subcommittee
Issues Papers
No abstract provided.
Accounting For Project Financing Arrangements; Issues Paper (1979 Februrary 26), American Institute Of Certified Public Accountants. Off Balance Sheet Financing Arrangements
Accounting For Project Financing Arrangements; Issues Paper (1979 Februrary 26), American Institute Of Certified Public Accountants. Off Balance Sheet Financing Arrangements
Issues Papers
No abstract provided.
Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Issues Papers
No abstract provided.
Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants
Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants
Issues Papers
No abstract provided.
Meaning Of "In Substance A Repossession Or Foreclosure" And Accounting For Partial Refinancings Of Troubled Real Estate Loans Under Fasb Statement No. 15; Issues Paper (1979 January 15), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Meaning Of "In Substance A Repossession Or Foreclosure" And Accounting For Partial Refinancings Of Troubled Real Estate Loans Under Fasb Statement No. 15; Issues Paper (1979 January 15), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Issues Papers
No abstract provided.
Push Down Accounting; Issues Paper (1979 October 30), American Institute Of Certified Public Accountants. Task Force On Consolidation Problems
Push Down Accounting; Issues Paper (1979 October 30), American Institute Of Certified Public Accountants. Task Force On Consolidation Problems
Issues Papers
No abstract provided.
Working With The Revenue Code - 1979, Irvin F. Diamond, Mike Walker
Working With The Revenue Code - 1979, Irvin F. Diamond, Mike Walker
Guides, Handbooks and Manuals
No abstract provided.