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Articles 241 - 259 of 259
Full-Text Articles in Taxation
Proposed Interpretation Of Quality Control Standards : Documentation Of Compliance With A System Of Quality Control;Documentation Of Compliance With A System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Feb. 8, American Institute Of Certified Public Accountants. Quality Control Standards Committee
Proposed Interpretation Of Quality Control Standards : Documentation Of Compliance With A System Of Quality Control;Documentation Of Compliance With A System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Feb. 8, American Institute Of Certified Public Accountants. Quality Control Standards Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed interpretation is to advise CPA firms that documentation would ordinarily be required to demonstrate a firms's compliance with its quality control policies and procedures.
Proposed Statements On Standards For Management Advisory Services : Mas Engagements And Mas Consultations ;Mas Engagements And Mas Consultations; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 30, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Proposed Statements On Standards For Management Advisory Services : Mas Engagements And Mas Consultations ;Mas Engagements And Mas Consultations; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Mar. 30, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement on MAS (Management Advisory Services) engagements provides guidance on the application of the MAS standards on professional competence, planning and supervision, sufficient relevant data, the role of the practitioner, the understanding with the client, client benefit, and communication of results. The proposed statement on MAS consultations proivides guidance on the application of the general standards on due professional care, planning and supervision, and sufficient relevant data. It proposes that the four technical standards established for MAS engagements in SSMAS no. 1 be made applicable to MAS consultations.
Proposed Statement Of Position : Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers ;Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Apr. 14, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position : Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers ;Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Apr. 14, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This Statement provides guidance on accounting for sales and purchases of or borrowing of funds through Government National Mortgage Association (GNMA) pass-through certificates and Federal Home Loan Mortgage Corporation (FHLMC) participation certificates under fixed coupon and yield maintenance dollar agreements. It also describes the accounting for rollovers and extensions of original agreements, and the repurchase of a principal amount different from the principal amount of the original agreement. The conclusions state that fixed coupon dollar agreements should be accounted for as collateralized borrowing arrangements, while yield maintenance dollar agreements should be accounted for as sales and purchases of securities.
Proposed Statement On Standards For Accounting And Review Services : Computer-Prepared Interim Financial Statements;Computer-Prepared Interim Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1982, June 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Computer-Prepared Interim Financial Statements;Computer-Prepared Interim Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1982, June 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement would grant the accountant an exemption from the SSARS 1 requirement to comply, as a minimum, with the standards for a compilation engagement when, in specified circumstances, he submits computer-prepared interim financial statements to his client or others. The draft would require the use of a legend on each page of the statements, stating that the computer-prepared interim financial statements do not purport to reflect all appropriate adjustments and disclosures required by generally accepted accounting principles (or another comprehensive basis of accounting) and that they were not compiled, reviewed, or audited by an independent accountant.
Proposed Statement Of Position : Accounting By Agricultural Producers And Agricultural Cooperatives;Accounting By Agricultural Producers And Agricultural Cooperatives; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Sept. 10, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position : Accounting By Agricultural Producers And Agricultural Cooperatives;Accounting By Agricultural Producers And Agricultural Cooperatives; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Sept. 10, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement presents accounting and reporting recommendations for the general-purpose financial statements of agricultural producers and agricultural cooperatives. The proposed statement recommends that growing crops of agricultural producers be reported at the lower of cost and market and that inventories of harvested crops and livestock held for sale also be reported at the lower of cost and market unless certain conditions are met. Permanent land development costs, such as clearing, initial leveling, terracing, and construction of earthen dams, would be capitalized but not depreciated. The proposed statement recommends that all direct and indirect costs of developing production animals be …
Proposed Statement On Auditing Standards : Related Party Transactions ;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Oct. 22, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Related Party Transactions ;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Oct. 22, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement consists solely of editorial amendments to SAS NO. 6, Related Partly Transactions. The purpose of the amendments is to remove accounting guidance and disclosure standards that are now contained in FASB Statement of Financial Accounting Standards No. 57, Related Party Disclosures. The proposed SAS does not change the audit procedures that should be applied to identify related parties and to understand transactions with those parties, and thus it should not affect practice.
Proposed Guide : Personal Financial Statements : Compilation, Review, And Audit ;Personal Financial Statements : Compilation, Review, And Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Nov. 1, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Proposed Guide : Personal Financial Statements : Compilation, Review, And Audit ;Personal Financial Statements : Compilation, Review, And Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1982, Nov. 1, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This statement provides guidance on the scope of work and form of report for an audit, review, or compilation of personal financial statements prepared in conformity with the accounting provisions of Statement of Position 82-1, Accounting and Financial Reporting for Personal Financial Statements. The guide first discusses matters that are common to all personal financial statement engagements. The guide then discusses the application of current professional standards to engagements to compile, review , or audit personal financial statements that present assets at their estimated current values and liabilities at their estimated current amounts. Finally, the guide discusses reporting on personal …
Statements Of Position Of The Accounting Standards Division As Of January 1, 1982, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements Of Position Of The Accounting Standards Division As Of January 1, 1982, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Medical Malpractice Loss Contingencies (Asserted And Unasserted Claims) And Related Issues Of Health Care Providers; Issues Paper (1982 August 13), American Institute Of Certified Public Accountants. Medical Malpractice Self-Insurance Task Force
Accounting For Medical Malpractice Loss Contingencies (Asserted And Unasserted Claims) And Related Issues Of Health Care Providers; Issues Paper (1982 August 13), American Institute Of Certified Public Accountants. Medical Malpractice Self-Insurance Task Force
Issues Papers
No abstract provided.
Acceptability Of "Simplified Lifo" For Financial Reporting Purposes; Issues Paper (1982 October 14), American Institute Of Certified Public Accountants. Task Force On Lifo Inventory Problems
Acceptability Of "Simplified Lifo" For Financial Reporting Purposes; Issues Paper (1982 October 14), American Institute Of Certified Public Accountants. Task Force On Lifo Inventory Problems
Issues Papers
No abstract provided.
Accounting For Employee Capital Accumulation Plans; Issues Paper (1982 November 4), American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Apb Opinion 25
Accounting For Employee Capital Accumulation Plans; Issues Paper (1982 November 4), American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Apb Opinion 25
Issues Papers
No abstract provided.
Financial Reporting By Health Care Entities Of The Proceeds Of Tax Exempt Bonds And Funds Limited As To Use; Issues Paper (1982 November 1), American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Financial Reporting By Health Care Entities Of The Proceeds Of Tax Exempt Bonds And Funds Limited As To Use; Issues Paper (1982 November 1), American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Issues Papers
No abstract provided.
Audit Problems Encountered In Small Business Engagements; Auditing Research Monograph, 5, D. D. Raiborn, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Audit Problems Encountered In Small Business Engagements; Auditing Research Monograph, 5, D. D. Raiborn, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Suggested Questions And Answers Regarding Section 6661, Substantial Understatement Of Liability As Enacted By The Tax Equity And Fiscal Responsibility Act Of 1982, American Institute Of Certified Public Accountants. Federal Tax Division
Suggested Questions And Answers Regarding Section 6661, Substantial Understatement Of Liability As Enacted By The Tax Equity And Fiscal Responsibility Act Of 1982, American Institute Of Certified Public Accountants. Federal Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Public Service Award Program For Certified Public Accountants 1982, American Institute Of Certified Public Accountants (Aicpa)
Public Service Award Program For Certified Public Accountants 1982, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tabulation Of Cpas As Of July 31, 1982, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of July 31, 1982, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Mas Consultations; Statement On Standards For Management Advisory Services 3, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Mas Consultations; Statement On Standards For Management Advisory Services 3, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
AICPA Professional Standards
No abstract provided.
Uniform Cpa Examination Unofficial Answers May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination Unofficial Answers May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Uniform Cpa Examination Questions May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination Questions May 1980 To November 1981, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.