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- Accounting -- Law and Legislation -- Periodicals (50)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
- Accounting firms -- Management (12)
- American Institute of Certified Public Accountants (10)
- Etc (10)
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- Manuals (9)
- Auditing -- Standards -- United States (6)
- Accounting -- Bibliography (5)
- Financial planners -- United States -- Periodicals; Finance (5)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (5)
- Auditing (4)
- Taxation -- Law and Legislation -- United States (4)
- Accounting -- Examinations (3)
- Books -- Reviews (3)
- Questions (3)
- Richard G.J. -- Portraits (3)
- Academic -- Abstracts (2)
- Academy of Accounting Historians; Vangermeersch (2)
- Accountants -- Statistics (2)
- Accounting -- History -- Bibliography (2)
- Accounting -- Standards -- United States (2)
- American Association of Public Accountants (2)
- American Institute of Certified Public Accountants. Tax Division -- Directories (2)
- Corporations -- Accounting -- Corrupt practices (2)
- Corporations -- Accounting; Corporations -- Accounting -- Corrupt practices; Corporations -- United States -- Accounting; Corporations -- United States -- Accounting -- Corrupt practices (2)
- Dissertations (2)
- Etc.. -- Periodicals (2)
- Etc; Disclosure in accounting -- Handbooks (2)
- Etc; Income tax -- Handbooks (2)
- Etc; Taxation -- Handbooks (2)
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- Newsletters (97)
- Guides, Handbooks and Manuals (40)
- Accounting Historians Journal (29)
- Accounting Historians Notebook (26)
- Exposure Drafts, Comment Letters, and Statements of Position (20)
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- Association Sections, Divisions, Boards, Teams (14)
- Industry Guides (AAGs), Risk Alerts, and Checklists (12)
- AICPA Annual Reports (7)
- AICPA Professional Standards (7)
- AICPA Committees (3)
- Examinations and Study (3)
- Accountants' Index (2)
- Issues Papers (2)
- Woman C.P.A. (2)
- Accounting Trends and Techniques (1)
- Faculty Scholarship (1)
- IIMB Management Review (1)
- Individual and Corporate Publications (1)
- Statements on Auditing Standards (1)
- Upjohn Press (1)
- Publication Type
Articles 151 - 180 of 270
Full-Text Articles in Taxation
What's Going On, Edition 87-2 (February, 1987), American Institute Of Certified Public Accountants
What's Going On, Edition 87-2 (February, 1987), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 87-3 (March/April, 1987), American Institute Of Certified Public Accountants
What's Going On, Edition 87-3 (March/April, 1987), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 87-5 (July, 1987), American Institute Of Certified Public Accountants
What's Going On, Edition 87-5 (July, 1987), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 87-6 (September/October, 1987), American Institute Of Certified Public Accountants
What's Going On, Edition 87-6 (September/October, 1987), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
What's Going On, Edition 87-7 (November/December, 1987), American Institute Of Certified Public Accountants
What's Going On, Edition 87-7 (November/December, 1987), American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Practicing Cpa, Vol. 11 No. 1, January 1987, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 11 No. 1, January 1987, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Illustrations Of Accounting For Pensions And For Settlements And Curtailments Of Defined Benefit Pension Plans : A Survey Of The Application Of Fasb Statement Nos. 87 & 88; Financial Report Survey, 33, Hal G. Clark, Leonard Lorensen
Illustrations Of Accounting For Pensions And For Settlements And Curtailments Of Defined Benefit Pension Plans : A Survey Of The Application Of Fasb Statement Nos. 87 & 88; Financial Report Survey, 33, Hal G. Clark, Leonard Lorensen
Newsletters
No abstract provided.
Illustrations Of Accounting For The Inability To Fully Recover The Carrying Amounts Of Long-Lived Assets : A Survey Of The Subject Of An Issues Paper By The Aicpa Accounting Standards Division's Task Force On Impairment Of Value; Financial Report Survey, 34, Hal G. Clark, Leonard Lorensen
Illustrations Of Accounting For The Inability To Fully Recover The Carrying Amounts Of Long-Lived Assets : A Survey Of The Subject Of An Issues Paper By The Aicpa Accounting Standards Division's Task Force On Impairment Of Value; Financial Report Survey, 34, Hal G. Clark, Leonard Lorensen
Newsletters
No abstract provided.
Accounting Trends And Techniques, 41th Annual Survey, 1987 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 41th Annual Survey, 1987 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
Washington Report, Vol. 15 No.49, February 16, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 15 No.49, February 16, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
Washington Report, Vol. 16 No.30, September 28, 1987, American Institute Of Certified Public Accountants.
Washington Report, Vol. 16 No.30, September 28, 1987, American Institute Of Certified Public Accountants.
Newsletters
No abstract provided.
National Seminar On Counter Trade : Practices And Opportunities, Ramesh G Tagat
National Seminar On Counter Trade : Practices And Opportunities, Ramesh G Tagat
IIMB Management Review
No abstract provided.
Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt
Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt
Upjohn Press
Uses historical data to simulate the effects of tax base sharing.
Guide For The Use Of Real Estate Appraisal Information (1987); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee
Guide For The Use Of Real Estate Appraisal Information (1987); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Hospital Audit Guide (1987); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Hospital Audit Guide (1987); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Savings And Loan Associations (1987); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Savings And Loan Associations (1987); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For Corporations : A Financial Reporting Practice Aid, Fall 1987 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Margaret Monaghan, Michael A. Tursi
Disclosure Checklists For Corporations : A Financial Reporting Practice Aid, Fall 1987 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Margaret Monaghan, Michael A. Tursi
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Supplement For Real Estate Ventures : A Financial Reporting Practiced Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Ronald Zulli
Disclosure Supplement For Real Estate Ventures : A Financial Reporting Practiced Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Ronald Zulli
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Plan To Restructure Professional Standards, American Institute Of Certified Public Accountants
Plan To Restructure Professional Standards, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues : Proposed Statement Of Position;Proposed Statement Of Position : Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Exposure Draft (American Institute Of Certified Public Accountants), 1983, July 22, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues : Proposed Statement Of Position;Proposed Statement Of Position : Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Exposure Draft (American Institute Of Certified Public Accountants), 1983, July 22, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Management, audit committees, and others repsonsible for internal control in an entity have indicated that they have difficulty understanding the auditor's report on material weaknesses in internal control identified in a financial statement audit. These users, and many auditors, also have indicated that the concept of a material weakness in internal control is ambiguous and, therefore, difficult to apply in practice. They also believe that because the concept relates only to material misstatements of financial statements, some significant internal control deficiencies may not be reported. This proposed statement on auditing statnadards would clarify report language and replace the concept of …
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Because businesses sometimes fail shortly after auditors have expressed unqualified opinions on their financial statements, the public has questioned whether auditors have assumed sufficient responsibility for evaluating the continued existence of an entity. The Auditing Standards Board is issuing this proposed statement on auditing standards to better serve the users of financial statements by requiring the auditor to evaluate continued existence in all audits and to modify the audit report when substantial doubt exists about an entity's continued existence.
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards responds to public expectations of auditors to assume more responsibility for detecting fraudulent financial reporting by requiring the use of analytical procedures in all audit engagements. Analytical procedures can be effective in identifying financial misstatements and alerting the auditor to the possiblity of certain types of material irregularity.
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by broadening the auditor's responsibility to study and evaluate internal control when planning an audit; (2) To clarify and bring up to date the guidance on the auditor's study and evaluation of internal control by incorporating the concepts concerning audit evidence and audit risk that have evolved in practice and that have been established in auditing standards issued subsequent to the issuance of AU section 320, The Auditor's Study and Evaluation of Internal Control (AICPA Professional Standards, Vol. 1).
Proposed Statement On Auditing Standards : The Auditor's Standard Report ;Auditor's Standard Report; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Standard Report ;Auditor's Standard Report; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this Statement to help the public understand the auditor's role by requiring the auditor's standard report to more explicitly address: (1) The responsibility the auditor assumes; (2) The procedures the auditor performs; (3) The assurance the auditor provides.
Proposed Statement On Standards For Attestation Engagements : Examination Of Management's Discussion And Analysis;Examination Of Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Examination Of Management's Discussion And Analysis;Examination Of Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Financial statement users are interested in information about the risks and uncertainties that could significantly affect an entity's future cash flows, results of operations, and financial condition. A principal source of such information is the Management's Discussion and Analysis (MD&A) that entities subject to the Securities and Exchange Commission (SEC) are required to present. Because of the importance of MD&A to users, an entity may engage an independent public accountant to attest to the representations contained in that information. This proposed statement on standards for attestation engagements provides performance and reporting guidance for such engagements.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Revision To Interpretation 101-5 Under Rule Of Conduct 101, "Independence:" The Meaning Of Certain Terminology Used In Rule 101-A-3;Meaning Of Certain Terminology Used In Rule 101-A-3;Ruling No. 66 Under Rule Of Conduct 101, "Independence:" Member's Investment In Individual Retirement Account Or Keogh Retirement Plan;Member's Investment In Individual Retirement Account Or Keogh Retirement Plan;Ruling No. 67 Under Rule Of Conduct 101, "Independence:" Member's Depository Relationship With Client Financial Institution;Member's Depository Relationship With Client Financial Institution;Ruling No. 68 Under Rule Of Conduct 101, "Independence:" Servicing Of Loan;Servicing Of Loan;Ruling No. 69 Under Rule Of Conduct 101, "Independence:" Blind Trust;Blind Trust;Ruling No. 70 Under Rule Of Conduct 101, "Independence:" Joint Investment With A Promoter And/Or General Partner;Joint Investment With A Promoter And/Or General Partner;Ruling No. 182 Under Rule Of Conduct 501, "Acts Discreditable:" Termination Of Engagement Prior To Completion;Termination Of Engagement Prior To Completion;Withdrawal Of Interpretation 201-3 Under Rule 201, "General Standards:" Shopping For Accounting Or Auditing Standards;Shopping For Accounting Or Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Professional Ethics Executive Committee proposes to revise Interpretation 101-5 in order to provide guidance to members with respect to the terms "loans" and "financial institution" as used in Rule 101. Investment by a member's IRA or Keogh plan in a client would be considered to impair that member's independence with respect to that client. The member's independence would not be considered impaired with respect to the financial institution provided that the checking account, savings accounts, certificates of deposit, and money market account are fully insured. The mere servicing of a member's loan by a client financial institution would not …
Proposed Statement On Standards For Attestation Engagements : Attest Services Related To Mas Engagements ;Attest Services Related To Mas Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 29, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Proposed Statement On Standards For Attestation Engagements : Attest Services Related To Mas Engagements ;Attest Services Related To Mas Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 29, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement amends the Statement on Standards for Attestation Engagements, Attestation Standards. It provides guidance on performing an attest service as part of a management advisory services (MAS) engagement and on the use in attest engagements of assertions, criteria, and evidence derived from a concurrent or prior MAS engagement. It also distinquishes the evaluations that practitioners may make in MAS engagements.
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications ;Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications; Exposure Draft (American Institute Of Certified Public Accountants), 1987, June 30, American Institute Of Certified Public Accountants. Task Force On Airlines
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications ;Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications; Exposure Draft (American Institute Of Certified Public Accountants), 1987, June 30, American Institute Of Certified Public Accountants. Task Force On Airlines
Exposure Drafts, Comment Letters, and Statements of Position
Until certain practical limitations and cost benefit considerations have been overcome, the incremental cost of providing free travel awards generally should be accrued when the award levels are achieved. Developmental costs related to preparation of operations of new routes should not be capitalized as previously permitted under the AICPA Industry Audit Guide, Audits of Airlines. The costs of acquiring take-off and landing slots are identifiable intangible assets that should be accounted for in conformity with Accounting Principles Board (APB) Opinion No. 17, Intangible Assets. The costs associated with airframe modifications that enhance the usefulness of the aircraft should be capitalized …
Proposed Audit And Accounting Guide : Audits Of Government Contractors ;Audits Of Government Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Nov. 2, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Proposed Audit And Accounting Guide : Audits Of Government Contractors ;Audits Of Government Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Nov. 2, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
A significant period of time has elapsed since the publication in 1975 of the Audits of Government Contractors. In the interim, the pace of change in both the government contracts process and financial reporting requirements has accelerated, thus increasing the need for further guidance. Therefore, the guide has been revised to assist independent accountants in examining and reporting on financial statements of government contractors. The government contracts environment grows more complex with the addition of each new statute and regulation, and the significant rate of change in those regulations requires constant attention and guidance to remain current. Furthermore, effective application …