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Articles 271 - 300 of 305
Full-Text Articles in Taxation
19 Tax-Savings Tips For 1990 : A Cpa's Guide, American Institute Of Certified Public Accountants. Communications Division
19 Tax-Savings Tips For 1990 : A Cpa's Guide, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
How To Choose And Use A Cpa: Questions And Answers For Business Owners, Taxpayers, And The General Public, American Institute Of Certified Public Accountants. Communications Division
How To Choose And Use A Cpa: Questions And Answers For Business Owners, Taxpayers, And The General Public, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Alternative Work Schedules From The Employer's Perspective, American Woman's Society Of Certified Public Accountants
Alternative Work Schedules From The Employer's Perspective, American Woman's Society Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
National Cpe Curriculum: A Pathway To Excellence, American Institute Of Certified Public Accountants. National Cpe Curriculum Subcommittee
National Cpe Curriculum: A Pathway To Excellence, American Institute Of Certified Public Accountants. National Cpe Curriculum Subcommittee
AICPA Committees
No abstract provided.
Report Of The Special Committee On Governance And Structure, American Institute Of Certified Public Accountants. Special Committee On Governance And Structure
Report Of The Special Committee On Governance And Structure, American Institute Of Certified Public Accountants. Special Committee On Governance And Structure
AICPA Committees
No abstract provided.
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1990 November, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1990 November, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Committees
No abstract provided.
Accounting Literature Awards, 1966-1990, American Institute Of Certified Public Accountants. Joint Aaa/Aicpa Accountig Literature Awards Commitee
Accounting Literature Awards, 1966-1990, American Institute Of Certified Public Accountants. Joint Aaa/Aicpa Accountig Literature Awards Commitee
AICPA Committees
No abstract provided.
Tabulation Of Cpas As Of August 1, 1990, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1990, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1990, Maylou Walsh, John E. Young
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1990, Maylou Walsh, John E. Young
AICPA Annual Reports
No abstract provided.
Financial Reporting By Entities In Reorganization Under The Bankruptcy Code : November 19, 1990; Statement Of Position 90-07;, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code
Financial Reporting By Entities In Reorganization Under The Bankruptcy Code : November 19, 1990; Statement Of Position 90-07;, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Questions And Answers On Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements (Proposed Amendment To Aicpa Guide To Prospective Financial Statements) ;Questions And Answers On Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements (Proposed Amendment To Aicpa Guide To Prospective Financial Statements); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Feb. 5, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Proposed Statement Of Position : Questions And Answers On Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements (Proposed Amendment To Aicpa Guide To Prospective Financial Statements) ;Questions And Answers On Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements (Proposed Amendment To Aicpa Guide To Prospective Financial Statements); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Feb. 5, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SOP contains four questions and answers (Qs & As) that provide guidance to responsible parties preparing financial forecasts as well as guidance to practitioners engaged to perform services in connection with such forecasts. The guidance in these Qs & As is summarized below. 1. Section 400.04 of the Guide requires a responsible party to have a reasonably objective basis to present a financial forecast. A responsible party has a reasonably objective basis if sufficiently objective assumptions can be developed for each key factor. 2. Because responsible parties should limit the length of their forecasts to periods for which …
Proposed Statement Of Position : The Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26;Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act (Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 21, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Statement Of Position : The Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26;Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act (Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 21, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend chapter 21 in the AICPA Industry Audit Guide Audits of State and Local Governmental Units, and would supersede example 26 in SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units. The proposed SOP would update the guide and SOP 89-6 to reflect the following standards affecting the auditor's consideration of, and reporting on, internal controls over federal financial assistance under the Single Audit Act: 1. SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit; 2. SAS No. 60, Communication of Internal Control Structure Related …
Proposed Statement Of Position : Financial Reporting By Entities In Reorganization Under The Bankruptcy Code ;Financial Reporting By Entities In Reorganization Under The Bankruptcy Code; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Apr. 4, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code
Proposed Statement Of Position : Financial Reporting By Entities In Reorganization Under The Bankruptcy Code ;Financial Reporting By Entities In Reorganization Under The Bankruptcy Code; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Apr. 4, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position provides guidance for financial reporting by entities that have filed petitions with the Bankruptcy Court and expect to reorganize as going concerns under Chapter 11 of title 11 of the United States Code. It recommends that all such entities report the same way while reorganizing under Chapter 11, with the objective of reflecting their financial evolution. To do that, their financial statements should distinguish transactions and events that are directly associated with the reorganization from the operations of the ongoing business as it evolves. The statement recommends that, on emergence from Chapter 11, entities meeting …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Proposed Revision Of Interpretation 101-9 Under Rule 101: The Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Proposed Revision Of Ethics Ruling No. 14 Under Rule 101: Member On Board Of Directors Of United Fund;Member On Board Of Directors Of United Fund;Proposed Revision Of Ethics Ruling No. 41 Under Rule 101; Member As Auditor Of Mutual Insurance Company;Member As Auditor Of Mutual Insurance Company;Proposed Deletion Of Ethics Ruling No. 45; Past Due Billings: Client In Bankruptcy;Past Due Billings: Client In Bankruptcy;Proposed Revision Of Ethics Ruling No. 52 Under Rule 101: Past Due Fees Past Due Fees;Proposed Revision Of Ethics Ruling No. 54 Under Rule 101; Member Providing Actuarial Services;Member Providing Actuarial Services;Proposed Deletion Of Interpretation 201-4 Under Rule 201: Definition Of The Term Engagement As Used In Rule 201;Definition Of The Term Engagement As Used In Rule 201; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 22, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Professional Ethics Executive Committee has reconsidered interpretation 101-9 and concluded that revisions are necessary. The following significant revisions are proposed: (1) a revised definition of a member or a member's firm, which includes contractors and entities controlled by persons included in the definition of a member or a member's firm; (2) deletion of reference to "key assistants" to certain financial executives as positions with a client indicating significant influence; (3) a new section defining the phrase "office participating in a significant portion of the engagement"; (4) inclusion of specific time periods during which relationships of the auditor's nondependent close …
Proposed Statement On Auditing Standards : Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies;Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies;Communication Of Matters About Interim Financial Information Filed Or To Be Filed With Specified Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Pursuant to the Securities Exchange Act of 1934, certain entities are required to file periodic interim financial information with the Securities and Exchange Commission or another specified regulatory agency. This interim financial information, which is available to the public, is not required to be timely reviewed by an independent auditor. These entities are also required to notify the appropriate regulatory agency about a change of auditor, which provides public information about the identity of the auditors of these entities' annual financial statements. In recognition of these unique filing requirements, this proposed Statement establishes requirements for communications to management and, in …
Proposed Interpretation Of Statement On Responsibilities In Tax Practice (1988 Revision) No. 1 : Realistic Possibility Standard ;Realistic Possibility Standard, Includes Srtp No. 1, 1988 Rev;Statements On Responsibilities In Tax Practice, No. 1, 1988 Rev; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 15, American Institute Of Certified Public Accountants. Tax Division
Proposed Interpretation Of Statement On Responsibilities In Tax Practice (1988 Revision) No. 1 : Realistic Possibility Standard ;Realistic Possibility Standard, Includes Srtp No. 1, 1988 Rev;Statements On Responsibilities In Tax Practice, No. 1, 1988 Rev; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 15, American Institute Of Certified Public Accountants. Tax Division
Exposure Drafts, Comment Letters, and Statements of Position
In August 1988 the AICPA Tax Division issued revised Statements on Responsibilities in Tax Practice (SRTPs). The primary purpose of these advisory statements on appropriate standards of tax practice is educational. SRTP (1988 Rev.) No. 1, 'Tax Return Positions," contains the standards a CPA should follow in recommending tax return positions and in preparing or signing tax returns and claims for refunds. The standard in SRTP (1988 Rev.) No. 1 requires that a CPA have "a good faith belief that the [tax return] position [being recommended] has a realistic possibility of being sustained administratively or judicially on its merits if …
Proposed Audit And Accounting Guide : Audits Of Employee Benefit Plans;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Audit And Accounting Guide : Audits Of Employee Benefit Plans;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
A significant period of time has elapsed since the publication in 1983 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans. Many changes have taken place in the generally accepted auditing standards and the application of these standards to the requirements of employee benefit plans, the types of plans offered, and the regulatory and financial reporting requirements. These changes have created the need for revised guidance. The objectives of this proposed guide are to provide (1) a general background of the plan environment and (2) practical guidance to the practitioner on the accounting, auditing, and financial reporting …
Proposed Statement On Auditing Standards : The Confirmation Process;Confirmation Process; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Nov. 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Confirmation Process;Confirmation Process; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Nov. 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is considering the issuance of this proposed Statement to provide practitioners with additional guidance about the use of confirmations. The Board determined that additional guidance was necessary after reviewing problems identified in the peer review process, in the SEC Enforcement Releases, and in research. The Board's review indicated that practitioners do not always appropriately consider: 1. The financial statement assertions addressed by confirmations; 2. The design of the confirmation request; 3. The third party to whom the request was addressed; 4. The evaluation of confirmation results. This proposed Statement provides guidance about all types of confirmations, …
Proposed Statement Of Position : Accounting For Foreclosed Assets;Accounting For Foreclosed Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 11, American Institute Of Certified Public Accountants. Accounting Standards Division. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Foreclosed Assets;Accounting For Foreclosed Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 11, American Institute Of Certified Public Accountants. Accounting Standards Division. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance for financial reporting of foreclosed assets after foreclosure. Briefly, the proposed SOP recommends the following: 1. There is a presumption that foreclosed assets will be sold. 2. Foreclosed assets that will be sold should be carried at the lower of cost or fair value. 3. Periodic net cash payments related to foreclosed assets held for sale should be charged to income; periodic net cash receipts related to foreclosed assets held for sale should be credited to the assets' carrying amount; no depreciation or amortization expense should be recognized. 4. The carrying amount …
Proposed Audit And Accounting Guide : Audits Of Savings Institutions ;Audits Of Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Proposed Audit And Accounting Guide : Audits Of Savings Institutions ;Audits Of Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide has been prepared to assist the independent auditor in auditing and reporting on the financial statements of savings institutions. It describes relevant matters or procedures unique to those entities and focuses on specific problems of auditing and reporting on the financial statements of savings institutions. This proposed guide would supersede the audit and accounting guide Savings and Loan Associations (Fourth Revised Edition). This proposed guide includes illustrations of the form and content of financial statements for savings institutions and the auditors' reports thereon.
Estate Planning: Protecting Your Family, American Institute Of Certified Public Accountants. Communications Division
Estate Planning: Protecting Your Family, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Assisting Clients In Developing An Employee Handbook; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 12, Roxanne H. Gibson
Assisting Clients In Developing An Employee Handbook; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 12, Roxanne H. Gibson
Guides, Handbooks and Manuals
No abstract provided.
Mass Storage Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Mass Storage Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 07, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. In-Substance Foreclosure Task Force
Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 07, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. In-Substance Foreclosure Task Force
Guides, Handbooks and Manuals
No abstract provided.
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Local Governmental Audit And Accounting Manual, As Of March 1, 1990 : A Nonauthoritative Practice Aid, Susan Cornwall, Linda J. Huntley, Moshe S. Levitan, Michael A. Tursi
Local Governmental Audit And Accounting Manual, As Of March 1, 1990 : A Nonauthoritative Practice Aid, Susan Cornwall, Linda J. Huntley, Moshe S. Levitan, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Public Service Award Program 1990, American Institute Of Certified Public Accountants (Aicpa)
Public Service Award Program 1990, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Rental Of Residences, Annette M. Nellen, K. Marucheck
Rental Of Residences, Annette M. Nellen, K. Marucheck
Faculty Publications
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations, 1990, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations, 1990, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.