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- Accounting -- Law and Legislation -- Periodicals (52)
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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
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
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
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)
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
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)
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
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)
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
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
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
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
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
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
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
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
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
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
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
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)
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
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
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
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
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
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
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
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)
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)
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
Tax Return And Preparation Checklists, 1982, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee
Guides, Handbooks and Manuals
No abstract provided.