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1983

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Institution
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Articles 181 - 210 of 231

Full-Text Articles in Taxation

Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee Jan 1983

Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide describes operations and accounting practices that are unique to the casino industry as well as matters that are unique to the audit of a casino's financial statements. In addition, it describes some of the regulatory requirements of the industry. Specifically, the proposed guide discusses the importance of effective internal accounting controls in casinos and notes that the auditor normally relies heavily on those controls to restrict his substantive testing because individual table game transactions (bets) are not recorded. Other significant matters covered by the proposed guide are— 1. The unique problems in testing cash …


Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1983

Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Proposed Interpretation 503-2, "Definition of the Word 'Client' as Used in Rule 503," narrows the term "client" to a person or entity that has retained a member or his firm engaged in the practice of public accounting to perform audit, accounting, review, compilation, tax, or management advisory services. Proposed Interpretation 503-3, "Definition of 'Products or Services of Others' as Used in Rule 503," limits the application of rule 503 to the referral of those products or services with respect to which CPAs can reasonably be expected by clients to have professional skill or knowledge as a result of education or …


Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1983

Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement consists solely of amendments to existing Statements and would supersede Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor's Study and Evaluation of Internal Control. The board believes that auditors consider the methods of data processing, including the use of computers, in essentially the same way, and the same time, they consider other significant factors that may affect their examination of financial statements. For example, in planning an examination, the auditor considers those aspects of a client's business that may affect the nature, timing, and extent of audit procedures, including the characteristics associated …


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1983, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1983, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Financial Model Preparation; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 02, Philip L. Blumenthal Jan 1983

Financial Model Preparation; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 02, Philip L. Blumenthal

Guides, Handbooks and Manuals

No abstract provided.


Tax Planning Tips 1983 From The Tax Adviser, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Tax Planning Tips 1983 From The Tax Adviser, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Election Campaign Guide Task Force Jan 1983

Compliance With Federal Election Campaign Requirements : A Guide For Candidates, American Institute Of Certified Public Accountants. Federal Election Campaign Guide Task Force

Guides, Handbooks and Manuals

No abstract provided.


Programs For Students And Educators: A Compendium Of Education Activities Of State Cpa Societies And Aicpa, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Programs For Students And Educators: A Compendium Of Education Activities Of State Cpa Societies And Aicpa, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


U.S. Tax Aspects Of Doing Business Abroad, 2nd Edition, Michael L. Moore Jan 1983

U.S. Tax Aspects Of Doing Business Abroad, 2nd Edition, Michael L. Moore

Guides, Handbooks and Manuals

No abstract provided.


Audits Of Stock Life Insurance Companies (1983); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1983

Audits Of Stock Life Insurance Companies (1983); 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.


Audit And Control Considerations In An On-Line Environment; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing On-Line Systems Task Force Jan 1983

Audit And Control Considerations In An On-Line Environment; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing On-Line Systems Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists : A Financial Reporting Practice Aid, November 1983, American Institute Of Certified Public Accountants. Technical Information Division Jan 1983

Disclosure Checklists : A Financial Reporting Practice Aid, November 1983, American Institute Of Certified Public Accountants. Technical Information Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Banks (1983); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee Jan 1983

Audits Of Banks (1983); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Government Contractors (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies Jan 1983

Audits Of Government Contractors (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Employee Benefit Plans (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee Jan 1983

Audits Of Employee Benefit Plans (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Personal Financial Statements Guide (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force Jan 1983

Personal Financial Statements Guide (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Directory Of Member Firms, September 1, 1983, American Institute Of Certified Public Accountants. Division Of Cpa Firms Jan 1983

Directory Of Member Firms, September 1, 1983, American Institute Of Certified Public Accountants. Division Of Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


Microcomputer Applications For Small Businesses: A Talk For Practitioners, American Institute Of Certified Public Accountants. Communications Division Jan 1983

Microcomputer Applications For Small Businesses: A Talk For Practitioners, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors Jan 1983

Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proceedings Of The Small Business Tax Equity Conference, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Proceedings Of The Small Business Tax Equity Conference, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Underreported Taxable Income : The Problem And Possible Solutions, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1983

Underreported Taxable Income : The Problem And Possible Solutions, American Institute Of Certified Public Accountants. Federal Taxation Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1983, American Institute Of Certified Public Accountants Jan 1983

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1983, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Bylaws And Implementing Resolutions Of Council As Amended May 10, 1983;Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983, American Institute Of Certified Public Accountants Jan 1983

Bylaws And Implementing Resolutions Of Council As Amended May 10, 1983;Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983, American Institute Of Certified Public Accountants

AICPA Professional Standards

Booklet includes: Bylaws and implementing Resolutions of Council as amended May 10, 1983 and Rules of Conduct of the Code of Professional Ethics as amended January 6, 1983: The Rules of Conduct as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional Standards, vol. 2.


Report Of The Special Committee On Accounting Standards Overload, American Institute Of Certified Public Accountants. Special Committee On Accounting Standards Overload Jan 1983

Report Of The Special Committee On Accounting Standards Overload, American Institute Of Certified Public Accountants. Special Committee On Accounting Standards Overload

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1983, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1983

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1983, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants Jan 1983

Find Out What You're Worth With Your Own Personal Financial Statements, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Notice To Practitioners: Certain Real Estate Lending Activities Of Financial Institutions, American Institute Of Certified Public Accountants. Task Force On Real Estate Lending Activities Of Financial Institutions Jan 1983

Notice To Practitioners: Certain Real Estate Lending Activities Of Financial Institutions, American Institute Of Certified Public Accountants. Task Force On Real Estate Lending Activities Of Financial Institutions

Guides, Handbooks and Manuals

No abstract provided.


Taxation As A Professional Career, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Taxation As A Professional Career, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Your Personal Tax Saver : Year-End Worksheet For Tax Planning, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Your Personal Tax Saver : Year-End Worksheet For Tax Planning, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Return And Preparation Checklists, 1982, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee Jan 1983

Tax Return And Preparation Checklists, 1982, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee

Guides, Handbooks and Manuals

No abstract provided.