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1987

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Institution
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Full-Text Articles in Taxation

Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1987

Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This audit and accounting guide, which supersedes the 1966 AICPA Industry Audit Guide, Fire and Casualty Insurance Companies and the statements of position that amended that guide, has been prepared to assist the independent auditor in examining and reporting on financial statements of property and liability insurance companies. This guide describes those operating conditions and auditing procedures that are unique to the industry and illustrates the form and content of financial statements and disclosures for property and liability insurance companies, pools, syndicates, and other organizations such as governmental insurance pools. Chapter 1 discusses the nature, conduct, and regulation of the …


Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Statement Of Position 87-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1987

Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Statement Of Position 87-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Software Revenue Recognition; Issues Paper (1987 April 21), American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software Jan 1987

Software Revenue Recognition; Issues Paper (1987 April 21), American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software

Issues Papers

No abstract provided.


Use Of Discounting In Financial Reporting For Monetary Items With Uncertain Terms Other Than Those Covered By Existing Authoritative Literature; Issues Paper (1987 September 9), American Institute Of Certified Public Accountants. Task Force On Discounting Applications Jan 1987

Use Of Discounting In Financial Reporting For Monetary Items With Uncertain Terms Other Than Those Covered By Existing Authoritative Literature; Issues Paper (1987 September 9), American Institute Of Certified Public Accountants. Task Force On Discounting Applications

Issues Papers

No abstract provided.


National Cpe Curriculum : A Pathway To Excellence, American Institute Of Certified Public Accountants. Continuing Professional Education Division, National Curriculum Project (American Institute Of Certified Public Accountants) Jan 1987

National Cpe Curriculum : A Pathway To Excellence, American Institute Of Certified Public Accountants. Continuing Professional Education Division, National Curriculum Project (American Institute Of Certified Public Accountants)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Referendum: Background Information On A Proposed Amendment To The Aicpa Bylaws, January 29, 1987, American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Referendum: Background Information On A Proposed Amendment To The Aicpa Bylaws, January 29, 1987, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Are We A Nation Of Tax Cheaters? New Econometric Evidence On Tax Compliance, Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde Jan 1987

Are We A Nation Of Tax Cheaters? New Econometric Evidence On Tax Compliance, Jeffrey A. Dubin, Michael J. Graetz, Louis L. Wilde

Faculty Scholarship

In 1982, then Commissioner of Internal Revenue Roscoe Egger reported to Congress that legal sector noncompliance with the Federal Income Tax statutes generated an "income tax gap" of $81 billion in 1981, up from $29 billion in 1973. He further projected a gap of $120 billion for 1985 (U.S. Congress, 1982). Perceptions of accelerating noncompliance inspired a crisis mentality within the Internal Revenue Service, Congress, and the tax bar.

The IRS responded in part by funding a major independent study of tax noncompliance via the National Academy of Sciences, and the American Bar Foundation initiated an investigation of its own …


Written Communication Of Results In Mas Engagements; Management Advisory Services Practice Aids. Practice Administration Aid, 3, American Institute Of Certified Public Accountants Jan 1987

Written Communication Of Results In Mas Engagements; Management Advisory Services Practice Aids. Practice Administration Aid, 3, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Personal Financial Planning : The Team Approach; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 07, American Institute Of Certified Public Accountants Jan 1987

Personal Financial Planning : The Team Approach; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 07, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Valuation Of A Closely Held Business; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 08, American Institute Of Certified Public Accountants Jan 1987

Valuation Of A Closely Held Business; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 08, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Diagnosing Management Information Problems; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 09, American Institute Of Certified Public Accountants Jan 1987

Diagnosing Management Information Problems; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 09, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Introduction To Artificial Intelligence And Expert Systems : A Special Report Developed For Cpas Seeking To Become Familiar With Artificial Intelligence And Expert Systems Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants Jan 1987

Introduction To Artificial Intelligence And Expert Systems : A Special Report Developed For Cpas Seeking To Become Familiar With Artificial Intelligence And Expert Systems Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Study Of Mas Practice And Knowledge; Management Advisory Services Special Report, Lynn J. Mckell, Kevin D. Stocks, American Institute Of Certified Public Accountants Jan 1987

Study Of Mas Practice And Knowledge; Management Advisory Services Special Report, Lynn J. Mckell, Kevin D. Stocks, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Purpose And Scope Of Acsec Practice Bulletins And Procedures For Their Issuance; Practice Bulletin, 01, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1987

Purpose And Scope Of Acsec Practice Bulletins And Procedures For Their Issuance; Practice Bulletin, 01, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Elimination Of Profits Resulting From Intercompany Transfers Of Lifo Inventories; Practice Bulletin, 02, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1987

Elimination Of Profits Resulting From Intercompany Transfers Of Lifo Inventories; Practice Bulletin, 02, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Prepayments Into The Secondary Reserve Of The Fslic And Contingencies Related To Other Obligations Of The Fslic; Practice Bulletin, 03, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. Savings And Loan Associations Committee Jan 1987

Prepayments Into The Secondary Reserve Of The Fslic And Contingencies Related To Other Obligations Of The Fslic; Practice Bulletin, 03, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. Savings And Loan Associations Committee

Guides, Handbooks and Manuals

No abstract provided.


Public Service Award Program For Certified Public Accountants 1987, American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Public Service Award Program For Certified Public Accountants 1987, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Coordination Handbook For State Societies, 1987-1988, American Institute Of Certified Public Accountants. State Society Relations Division Jan 1987

Aicpa Coordination Handbook For State Societies, 1987-1988, American Institute Of Certified Public Accountants. State Society Relations Division

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Services For Local Practitioners, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee Jan 1987

Aicpa Services For Local Practitioners, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Origins Of A Great Profession: Books And Manuscripts Selected From The Montgomery Collection, Exhibited In Honor Of The Centennial Of The American Institute Of Cpas, Columbia University. Rare Book And Manuscript Library, Academy Of Accounting Historians, American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Origins Of A Great Profession: Books And Manuscripts Selected From The Montgomery Collection, Exhibited In Honor Of The Centennial Of The American Institute Of Cpas, Columbia University. Rare Book And Manuscript Library, Academy Of Accounting Historians, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Reform Act O 1986 Bibliography - Part 2, Evelyn W. Behar Jan 1987

Tax Reform Act O 1986 Bibliography - Part 2, Evelyn W. Behar

Guides, Handbooks and Manuals

No abstract provided.


Coping With Tax Reform, Carol A. Myers, Ronald G. Weiner Jan 1987

Coping With Tax Reform, Carol A. Myers, Ronald G. Weiner

AICPA Annual Reports

No abstract provided.


Sources And Occupations Of Aicpa Membership, 1987, American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Sources And Occupations Of Aicpa Membership, 1987, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Tax Reform: How Will It Affect You?, American Institute Of Certified Public Accountants. Communications Division; Jan 1987

Tax Reform: How Will It Affect You?, American Institute Of Certified Public Accountants. Communications Division;

Guides, Handbooks and Manuals

No abstract provided.


Survey Of Peer Review Costs And Benefits, January 1987, American Institute Of Certified Public Accountants (Aicpa) Jan 1987

Survey Of Peer Review Costs And Benefits, January 1987, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Professional Standards: Accounting And Review Standards As Of June 1, 1987, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1987

Aicpa Professional Standards: Accounting And Review Standards As Of June 1, 1987, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Uniform Cpa Examination. Questions And Unofficial Answers, 1987 May, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1987

Uniform Cpa Examination. Questions And Unofficial Answers, 1987 May, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Uniform Cpa Examination. Questions And Unofficial Answers, 1987 November, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1987

Uniform Cpa Examination. Questions And Unofficial Answers, 1987 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Proposed Changes In The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 1987, March 16, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1987

Proposed Changes In The Uniform Cpa Examination; Exposure Draft (American Institute Of Certified Public Accountants), 1987, March 16, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Tax Reform And Your 1987 Tax Return: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1987

Tax Reform And Your 1987 Tax Return: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.