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- Accounting -- Law and Legislation -- Periodicals (52)
- Accounting firms -- Management (12)
- Accounting -- Periodicals; Tax planning -- Periodicals (9)
- American Institute of Certified Public Accountants (6)
- 1938- -- Portraits (3)
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- Etc (3)
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- Academic -- Abstracts (2)
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- S. Paul (Samuel Paul) 1910-; Garner (2)
- Taxation -- Law and legislation -- United States (2)
- 1899-1983; International Congress of Accounting Historians (4th : 1984: Pisa (1)
- 1910-1983 -- Portraits (1)
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- Newsletters (79)
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- Exposure Drafts, Comment Letters, and Statements of Position (12)
- Industry Guides (AAGs), Risk Alerts, and Checklists (8)
- Woman C.P.A. (7)
- Association Sections, Divisions, Boards, Teams (6)
- AICPA Annual Reports (5)
- AICPA Committees (5)
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- Deloitte, Haskins and Sells Publications (4)
- Statements on Auditing Standards (4)
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Articles 211 - 231 of 231
Full-Text Articles in Taxation
Accounting Education: A Statistical Survey, 1982-83, Doyle Z. Williams
Accounting Education: A Statistical Survey, 1982-83, Doyle Z. Williams
Guides, Handbooks and Manuals
No abstract provided.
Speakers Briefing Binder, American Institute Of Certified Public Accountants (Aicpa)
Speakers Briefing Binder, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Committee Handbook, 1983-84: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants
Committee Handbook, 1983-84: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Identifying Client Problems: A Diagnostic Review Technique, With Selected Working Capital Illustrations, American Institute Of Certified Public Accountants. Small Business Consulting Practices Subcommittee
Identifying Client Problems: A Diagnostic Review Technique, With Selected Working Capital Illustrations, American Institute Of Certified Public Accountants. Small Business Consulting Practices Subcommittee
AICPA Committees
No abstract provided.
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1983 September, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1983 September, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Committees
No abstract provided.
Summary Of Conclusions And Report, American Institute Of Certified Public Accountants. Special Committee On Member Services
Summary Of Conclusions And Report, American Institute Of Certified Public Accountants. Special Committee On Member Services
AICPA Committees
No abstract provided.
1983 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
1983 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 Annual Report 1982-83; Message To Members, American Institute Of Certified Public Accountants
Aicpa Annual Report 1982-83; Message To Members, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement provides guidance on applying generally accepted accounting principles in accounting for uninsured asserted and unasserted medical malpractice claims, captive insurance companies, retrospectively rated premiums, claims-made insurance policies, and trust funds of health care providers. The statement supplements the AICPA Hospital Audit guide. In general, the accrual of the estimated cost of uninsured asserted and unasserted medical malpractice claims should be based primarily on the health provider's own experience. A health care provider insured under a claims-made policy should accrue the cost of providing tail coverage at the end of the current period. A retrospectively rated insurance policy …
Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement provides guidance for health care entities (a) reporting long-term debt issued through a financing authority, (b) classifying funds whose use is limited as either general (unrestricted) or restricted, and (c) reporting related investment income and interest expense in the financial statements. Only assets restricted by a donor or by a grantor should be reported in the restricted funds section. Unrestricted funds should be called general funds and health care entities should report, as liabilities in the general funds section of the balance sheet, debt issued for their benefit and for repayment of which they are repsonsible when …
Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed guide provides guidance for management and other responsible parties regarding the preparation and presentation of prospective financial statements. Prospective financial statements are financial information about the future that impart certain minimum details about the results of operations and changes in financial position. The draft also provides guidance for accountants, WHETHER ENGAGED IN ACCOUNTING, AUDITING, TAX, OR MAS PRACTICES, and would require accountants associated with prospective financial statements to report on them. Accountants may be associated with prospective financial statements as a result of engagements conducted for the express purpose of compiling or reviewing such statements or in conjunction …
Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions Committee
Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions 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 credit union industry as well as matters that are unique to the audit of a credit unions' financial statements. In addition, it describes some of the regulatory requirements of the industry. The proposed guide states that savings (share) accounts in a credit union should be classified as liabilities on the credit union's statement of financial condition. This presentation is consistent with the prevailing practice in mutually owned savings and loan associations and savings banks. Furthermore, it is consistent with the concept of liabilities expressed …
Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement consists of amendments to SAS No. 38, Letters for Underwriters. The amendments are in repsonse to recent changes in SEC financial reporting requirements and other developments in auditing and reporting practices. Twenty-five amendments are proposed.
Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Rule 102--Integrity and Objectivity--provides that "a member shall not knowingly misrepresent facts." While the rule clearly applies to members who are found to have been directly involved in such misrepresentations, questions have been raised regarding the rule's application to mebmers who permit, or who direct others, including subordinates, to be involved in, what may be found to be misrepresentations of fact. The application of Rule 501--Acts Discreditable-- to a member who has been involved with the preparation of false and misleading financial statements has been unclear in the past. Such a member may state that he was unaware that false …
Proposed Model Public Accountancy Bill; Exposure Draft (American Institute Of Certified Public Accountants), 1983, December 12, American Institute Of Certified Public Accountants. Special Committee On Model Accountancy Bill, National Association Of State Boards Of Accountancy
Proposed Model Public Accountancy Bill; Exposure Draft (American Institute Of Certified Public Accountants), 1983, December 12, American Institute Of Certified Public Accountants. Special Committee On Model Accountancy Bill, National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Financial Ratio Analysis; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 03, Joseph E. Palmer
Financial Ratio Analysis; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 03, Joseph E. Palmer
Guides, Handbooks and Manuals
No abstract provided.
Public Service Award Program For Certified Public Accountants 1983, American Institute Of Certified Public Accountants (Aicpa)
Public Service Award Program For Certified Public Accountants 1983, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accounting Firms And Practitioners 1983, American Institute Of Certified Public Accountants (Aicpa)
Accounting Firms And Practitioners 1983, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tabulation Of Cpas As Of July 31, 1983, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of July 31, 1983, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Information For Cpa Candidates, Sixth Edition (1983), American Institute Of Certified Public Accountants. Board Of Examiners
Information For Cpa Candidates, Sixth Edition (1983), American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.