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1981

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Institution
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Articles 211 - 240 of 252

Full-Text Articles in Taxation

Tentative Conclusions And Recommendations Of The Special Committee On Accounting Standards Overload, December 23, 1981, American Institute Of Certified Public Accountants. Special Committee On Accounting Standards Overload Jan 1981

Tentative Conclusions And Recommendations Of The Special Committee On Accounting Standards Overload, December 23, 1981, American Institute Of Certified Public Accountants. Special Committee On Accounting Standards Overload

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa Professional Standards: Accounting Current Text As Of June 1, 1981, American Institute Of Certified Public Accountants Jan 1981

Aicpa Professional Standards: Accounting Current Text As Of June 1, 1981, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Bylaws And Implementing Resolutions Of Council As Amended October 15, 1981;Rules Of Conduct Of The Code Of Professional Ethics As Amended March 31, 1979 [1981], American Institute Of Certified Public Accountants Jan 1981

Bylaws And Implementing Resolutions Of Council As Amended October 15, 1981;Rules Of Conduct Of The Code Of Professional Ethics As Amended March 31, 1979 [1981], American Institute Of Certified Public Accountants

AICPA Professional Standards

The booklet contains the Bylaws and implementing resolutions of Council as amended October 15, 1981 and the Rules of conduct of the code of professional ethics as amended March 31, 1979.


Compilation Reports On Financial Statements Included In Certain Prescribed Forms; Statement On Standards For Accounting And Review Services 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1981

Compilation Reports On Financial Statements Included In Certain Prescribed Forms; Statement On Standards For Accounting And Review Services 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Communications Between Predecessor And Successor Accountants; Statement On Standards For Accounting And Review Services 4, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1981

Communications Between Predecessor And Successor Accountants; Statement On Standards For Accounting And Review Services 4, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Definitions And Standards For Mas Practice; Statement On Standards For Management Advisory Services 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1981

Definitions And Standards For Mas Practice; Statement On Standards For Management Advisory Services 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Cpa Mas: Cpa And Management Consulting, American Institute Of Certified Public Accountants Jan 1981

Cpa Mas: Cpa And Management Consulting, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Tax Research Techniques, Ray M. Sommerfeld, G. Fred Streuling Jan 1981

Tax Research Techniques, Ray M. Sommerfeld, G. Fred Streuling

Guides, Handbooks and Manuals

No abstract provided.


Federal Financial Management : Contracting For Audit And Management Advisory Services With The Federal Government, Lester A. Fettig Jan 1981

Federal Financial Management : Contracting For Audit And Management Advisory Services With The Federal Government, Lester A. Fettig

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1981, American Institute Of Certified Public Accountants (Aicpa) Jan 1981

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1981, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting : It Figures In Your Future, American Institute Of Certified Public Accountants (Aicpa) Jan 1981

Accounting : It Figures In Your Future, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Choosing The Cpa Firm That's Right For You, American Institute Of Certified Public Accountants (Aicpa) Jan 1981

Choosing The Cpa Firm That's Right For You, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Careers In Accounting: Work With People Who Are Minding America's Business, American Institute Of Certified Public Accountants (Aicpa) Jan 1981

Careers In Accounting: Work With People Who Are Minding America's Business, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Careers In Accounting, American Institute Of Certified Public Accountants (Aicpa) Jan 1981

Careers In Accounting, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Results Of The Attitudinal Survey On Direct Uninvited Solicitation, Final Report, August, 1981, American Institute Of Certified Public Accountants. Special Committee On Solicitation, Gary Siegel Jan 1981

Results Of The Attitudinal Survey On Direct Uninvited Solicitation, Final Report, August, 1981, American Institute Of Certified Public Accountants. Special Committee On Solicitation, Gary Siegel

AICPA Committees

No abstract provided.


Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. Committee On State Legislation Jan 1981

Campaign Treasurer's Handbook, American Institute Of Certified Public Accountants. Committee On State Legislation

AICPA Committees

3rd rev. ed


1981 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 Jan 1981

1981 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.


Aicpa Testing Program Market Survey, American Institute Of Certified Public Accountants. Personnel Testing Subcommitee, Richard K. Hay, Kahryn Richard Jan 1981

Aicpa Testing Program Market Survey, American Institute Of Certified Public Accountants. Personnel Testing Subcommitee, Richard K. Hay, Kahryn Richard

AICPA Committees

No abstract provided.


Annual Report 1980-81, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1981

Annual Report 1980-81, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Tabulation Of Cpas As Of July 31, 1981, American Institute Of Certified Public Accountants (Aicpa) Jan 1981

Tabulation Of Cpas As Of July 31, 1981, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1981, James H. Macneill, Mary Mcinnes Jan 1981

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1981, James H. Macneill, Mary Mcinnes

AICPA Annual Reports

No abstract provided.


Proposed Statement On Auditing Standards : Reporting On Condensed Financial Statements And Selected Financial Data ;Reporting On Condensed Financial Statements And Selected Financial Data; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Proposed Statement On Auditing Standards : Reporting On Condensed Financial Statements And Selected Financial Data ;Reporting On Condensed Financial Statements And Selected Financial Data; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides reporting guidance on (1) condensed financial statements derived from audited financial statements (such as the condensed year-end balance sheet that must be included in the quarterly report filed on SEC Form 10-Q); (2) selected financial data derived from audited financial statements that are required in certain SEC filings according to regulation S-K.


Proposed Statement On Auditing Standards : Supplementary Mineral Reserve Information ;Supplementary Mineral Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1981, July 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Proposed Statement On Auditing Standards : Supplementary Mineral Reserve Information ;Supplementary Mineral Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1981, July 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides additional guidance in applying SAS No. 27, Supplementary Information Required by the Financial Accounting Standards Board to the mineral reserve information required by FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets--Mining and Oil and Gas. The disclosure of supplementary mineral reserve information is required of companies that are subject to the requirements of FASB Statement No. 33, Financial Reporting and Changing Prices.


Proposed Statement On Standards For Accounting And Review Services : Communications Between Predecessor And Successor Accountants;Communications Between Predecessor And Successor Accountants; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Jan. 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1981

Proposed Statement On Standards For Accounting And Review Services : Communications Between Predecessor And Successor Accountants;Communications Between Predecessor And Successor Accountants; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Jan. 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement amends SSARS 2, by deleting footnote 8 in paragraph 16 of that statement. This proposed statement would not change the basic position of SSARS 2 that a successor accountant is not required to communicate with a predecessor in connection with acceptance of an engagement to compile or review the financial statements of a nonpublic entity. This proposed statement requires the predecessor accountant to respond promptly and fully to such inquiries in ordinary circumstances.


Proposed Statement On Standards For Management Advisory Services : Definitions And Standards For Mas Practice ;Definitions And Standards For Mas Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Mar. 18, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1981

Proposed Statement On Standards For Management Advisory Services : Definitions And Standards For Mas Practice ;Definitions And Standards For Mas Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Mar. 18, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft is the first of a new series entitled Statements on Standards for Management Advisory Services that will be enforceable under the AICPA Rules of Conduct. The proposed statement identifies nine fundamental standards for MAS practice.


Proposed Statement On Auditing Standards : Working Papers ;Working Papers; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Apr. 27, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Proposed Statement On Auditing Standards : Working Papers ;Working Papers; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Apr. 27, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement supersedes SAS No. 1, section 338, "Working Papers." The revision of section 338 was undertaken primarily because there is some confusion in the profession as to whether the section requires the preparation of working papers. The main purpose of the proposed SAS is to make it clear that working papers are required.


Accounting And Reporting By Health And Welfare Benefit Plans; Issues Paper (1981 March 17), American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee Jan 1981

Accounting And Reporting By Health And Welfare Benefit Plans; Issues Paper (1981 March 17), American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Committee

Issues Papers

No abstract provided.


Accounting By Agricultural Producers And Agricultural Cooperatives; Issues Paper (1981 July 31), American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 1981

Accounting By Agricultural Producers And Agricultural Cooperatives; Issues Paper (1981 July 31), American Institute Of Certified Public Accountants. Agribusiness Special Committee

Issues Papers

No abstract provided.


Accounting For Bulk Purchases Of Mortgages Between Mortgage Bankers; Issues Paper (1981 August 3), American Institute Of Certified Public Accountants. Task Force On Mortgage Banking Jan 1981

Accounting For Bulk Purchases Of Mortgages Between Mortgage Bankers; Issues Paper (1981 August 3), American Institute Of Certified Public Accountants. Task Force On Mortgage Banking

Issues Papers

No abstract provided.


Accounting For Installment Lending Activities Of Finance Companies; Issues Paper (1981 June 25), American Institute Of Certified Public Accountants. Finance Companies Guide Committee Jan 1981

Accounting For Installment Lending Activities Of Finance Companies; Issues Paper (1981 June 25), American Institute Of Certified Public Accountants. Finance Companies Guide Committee

Issues Papers

No abstract provided.