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1980

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Institution
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Full-Text Articles in Taxation

Proposed Content Specification Outlines For The Uniform Certified Public Accountant Examination; Exposure Draft (American Institute Of Certified Public Accountants), 1980, March 10, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1980

Proposed Content Specification Outlines For The Uniform Certified Public Accountant Examination; Exposure Draft (American Institute Of Certified Public Accountants), 1980, March 10, American Institute Of Certified Public Accountants. Board Of Examiners

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audit And Accounting Guide For Construction Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Jan. 5, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 1980

Audit And Accounting Guide For Construction Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Jan. 5, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Exposure Drafts, Comment Letters, and Statements of Position

This guide supersedes the AICPA industry audit guide, Audits of Construction Contractors, which was published in 1965 as a combination of an accounting guide and an auditing guide that the AICPA had published separately in 1959. Since its issuance, Audits of Construction Contractors has served as an authoritative guide for accounting, auditing, and financial reporting in the construction industry; within the industry, both issuers and users of financial statements use the guide as a manual. However, since the guide was issued, the construction industry and the environment of business and financial reporting have changed substantially. The size, sophistication, and complexity …


Operational Auditing By Cpa Firms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 18, American Institute Of Certified Public Accountants. Special Committee On Operational And Management Auditing Jan 1980

Operational Auditing By Cpa Firms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 18, American Institute Of Certified Public Accountants. Special Committee On Operational And Management Auditing

Exposure Drafts, Comment Letters, and Statements of Position

Accounting firms were making reviews of client operations long before audits of financial statements became commonplace. However, the literature of the AICPA contains few references to and little guidance for operational audits ing, the term in general use for reviews of operations. The Special Committee on Operational and Management Auditing was appointed in 1978 to research the subject and develop appropriate information for Institute members. This report contains information on operational auditing engagements which the Special Committee believes will be of interest to practitioners. It has been prepared with the following objectives: 1. To define operational audit engagements and to …


Proposed Audit Guide : Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 30, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee Jan 1980

Proposed Audit Guide : Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 30, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee

Exposure Drafts, Comment Letters, and Statements of Position

The proposed guide provides guidance to the independent auditor in examining and reporting on the financial statements of employee benefit plans, including defined benefit pension plans, defined contribution plans, and health and welfare benefit plans. In March 1980 the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 35, Accounting and Reporting by Defined Benefit Pension Plans, which established generally accepted accounting principles for defined benefit pension plans and prescribed the general form and content of financial statements of those plans. Chapter 2 of this guide describes the principal provisions of FASB Statement No. 35; however, it should …


Proposed Statement On Auditing Standards : Letters For Underwriters And Interim Reviews ... Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Letters For Underwriters And Interim Reviews;Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Aug. 29, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1980

Proposed Statement On Auditing Standards : Letters For Underwriters And Interim Reviews ... Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Letters For Underwriters And Interim Reviews;Reports Relating To The Results Of Applying Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Aug. 29, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The first Statement amends Statement on Auditing Sandards No. 1, section 630, "Letters for Underwriters"; Section 710, "Filings under Federal Securities Statutes"; and SAS No. 24, Review of Interim Financial Information. The amendments are proposed in response to changes in professional standards and rules of the Securities and Exchange Commission, relating primarily to an accountant's review of interim financial information. The second proposed Statement amends SAS No. 14, "Special Reports," paragraphs 15-17 to permit an accountant's report on the results of applying agreed-upon procedures to specified elements, accounts, and items of a financial statement to be accompanied by the entity's …


Accounting For Title Insurance Companies : Proposal To The Financial Accounting Standards Board. January 31, 1980; Statement Of Position 80-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1980

Accounting For Title Insurance Companies : Proposal To The Financial Accounting Standards Board. January 31, 1980; Statement Of Position 80-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Real Estate Acquisition, Development, And Construction Costs : Proposal To The Financial Accounting Standards Board. December 22, 1980; Statement Of Position 80-3;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1980

Accounting For Real Estate Acquisition, Development, And Construction Costs : Proposal To The Financial Accounting Standards Board. December 22, 1980; Statement Of Position 80-3;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting By Lease Brokers; Issues Paper (1980 June 20), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1980

Accounting By Lease Brokers; Issues Paper (1980 June 20), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Issues Papers

No abstract provided.


Accounting For Forward Placement And Standby Commitments And Interest Rate Futures Contracts; Issues Paper (1980 December 16), American Institute Of Certified Public Accountants. Task Force On Forward Commitments And Interest Rate Futures Jan 1980

Accounting For Forward Placement And Standby Commitments And Interest Rate Futures Contracts; Issues Paper (1980 December 16), American Institute Of Certified Public Accountants. Task Force On Forward Commitments And Interest Rate Futures

Issues Papers

No abstract provided.


Accounting For Intangibles In The Motor Carrier Industry; Issues Paper (1980 August 13), American Institute Of Certified Public Accountants. Motor Carrier Special Committee Jan 1980

Accounting For Intangibles In The Motor Carrier Industry; Issues Paper (1980 August 13), American Institute Of Certified Public Accountants. Motor Carrier Special Committee

Issues Papers

No abstract provided.


Accounting For Mortgage Guaranty Insurance; Issues Paper (1980 January 8), American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1980

Accounting For Mortgage Guaranty Insurance; Issues Paper (1980 January 8), American Institute Of Certified Public Accountants. Insurance Companies Committee

Issues Papers

No abstract provided.


Accounting For The Inability To Fully Recover The Carrying Amounts Of Long Lived Assets; Issues Paper (1980 July 15), American Institute Of Certified Public Accountants. Task Force On Impairment Of Value Jan 1980

Accounting For The Inability To Fully Recover The Carrying Amounts Of Long Lived Assets; Issues Paper (1980 July 15), American Institute Of Certified Public Accountants. Task Force On Impairment Of Value

Issues Papers

No abstract provided.


Accounting In Consolidation For Issuances Of A Subsidiary's Stock; Issues Paper (1980 June 3), American Institute Of Certified Public Accountants. Task Force On Consolidation Problems Jan 1980

Accounting In Consolidation For Issuances Of A Subsidiary's Stock; Issues Paper (1980 June 3), American Institute Of Certified Public Accountants. Task Force On Consolidation Problems

Issues Papers

No abstract provided.


Accounting For Transfers Of Receivables With Recourse; Issues Paper (1980 March 20), American Institute Of Certified Public Accountants. Task Force On Off Balance Sheet Financing Arrangements Jan 1980

Accounting For Transfers Of Receivables With Recourse; Issues Paper (1980 March 20), American Institute Of Certified Public Accountants. Task Force On Off Balance Sheet Financing Arrangements

Issues Papers

No abstract provided.


Accounting For Vested Pension Benefits Existing Or Arising When A Plant Is Closed Or A Business Segment Is Discontinued; Issues Paper (1980 February 5), American Institute Of Certified Public Accountants. Task Force On Pension Plans And Pension Costs Jan 1980

Accounting For Vested Pension Benefits Existing Or Arising When A Plant Is Closed Or A Business Segment Is Discontinued; Issues Paper (1980 February 5), American Institute Of Certified Public Accountants. Task Force On Pension Plans And Pension Costs

Issues Papers

No abstract provided.


Disclosure Of Related Party Transactions And Economic Dependency; Issues Paper (1980 December 10), American Institute Of Certified Public Accountants. Disclosure Of Related Parties Task Force Jan 1980

Disclosure Of Related Party Transactions And Economic Dependency; Issues Paper (1980 December 10), American Institute Of Certified Public Accountants. Disclosure Of Related Parties Task Force

Issues Papers

No abstract provided.


Accounting Terminology Guide;, American Institute Of Certified Public Accountants Jan 1980

Accounting Terminology Guide;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Guide To Federal Tax Elections; Studies In Federal Taxation 3, Irvin F. Diamond, Roger L. Miller Jan 1980

Guide To Federal Tax Elections; Studies In Federal Taxation 3, Irvin F. Diamond, Roger L. Miller

Guides, Handbooks and Manuals

No abstract provided.


Tax Planning Tips 1980 From The Tax Adviser, Irvin F. Diamond, Mike Walker Jan 1980

Tax Planning Tips 1980 From The Tax Adviser, Irvin F. Diamond, Mike Walker

Guides, Handbooks and Manuals

No abstract provided.


Remarks By Philip B. Chenok, National Joint Ethics Enforcement Conference, Philip B. Chenok Jan 1980

Remarks By Philip B. Chenok, National Joint Ethics Enforcement Conference, Philip B. Chenok

Guides, Handbooks and Manuals

No abstract provided.


Public Service Award Program For Certified Public Accountants 1980, American Institute Of Certified Public Accountants (Aicpa) Jan 1980

Public Service Award Program For Certified Public Accountants 1980, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Professional Standards: Auditing As Of June 1, 1980, American Institute Of Certified Public Accountants Jan 1980

Aicpa Professional Standards: Auditing As Of June 1, 1980, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Businessman's Information Guide, Illinois Society Of Certified Public Accountants. Business Counseling And Education Committee, American Institute Of Certified Public Accountants. Small Business Development Committee Jan 1980

Businessman's Information Guide, Illinois Society Of Certified Public Accountants. Business Counseling And Education Committee, American Institute Of Certified Public Accountants. Small Business Development Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Professional Standards: Accounting Current Text As Of June 1, 1980, American Institute Of Certified Public Accountants Jan 1980

Aicpa Professional Standards: Accounting Current Text As Of June 1, 1980, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Uniform Cpa Examination Unofficial Answers May 1978 To November 1979, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1980

Uniform Cpa Examination Unofficial Answers May 1978 To November 1979, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Proposal To Increase The Education Requirement To Sit For The Cpa Examination, American Institute Of Certified Public Accountants. Relations With Educators Division Jan 1980

Proposal To Increase The Education Requirement To Sit For The Cpa Examination, American Institute Of Certified Public Accountants. Relations With Educators Division

Examinations and Study

No abstract provided.