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Articles 211 - 240 of 242
Full-Text Articles in Taxation
Annual Report 1990-1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1990-1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Combined Annual Report Year Ended June 30, 1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Combined Annual Report Year Ended June 30, 1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Software Revenue Recognition; Statement Of Position 91-1;, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software
Software Revenue Recognition; Statement Of Position 91-1;, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Software Revenue Recognition;Software Revenue Recognition; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Jan. 16, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software
Proposed Statement Of Position : Software Revenue Recognition;Software Revenue Recognition; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Jan. 16, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. The basic principle is that revenue is recognized on delivery of software; some exceptions are discussed. The proposed SOP also discusses accounting for related services, accounting for transactions involving software that are primarily service transactions, the application of contract accounting to software transactions, and accounting for postcontract customer support. Briefly, the proposed SOP recommends the following: 1. Software licenses with no other vendor obligations—If collectibility is probable and the vendor has no obligations remaining under the sales or licensing agreement …
Proposed Statement On Auditing Standards : The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Financial Accounting Foundation (FAF) has oversight responsibilities for the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB). In late 1989, the FAF determined that "an entity subject to the jurisdiction of one board should not be required to change its reporting principles as a result of a standard issued by the other board." In making this determination, the FAF recognized that the existing hierarchy of generally accepted accounting principles (GAAP) contained in AICPA Professional Standards, volume 1, AU section 411, "The Meaning of 'Present Fairly in Conformity With Generally Accepted Accounting Principles' in the Independent …
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Or Performing Procedures On Interim Financial Information;Review Of Or Performing Procedures On Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provide expanded guidance to accountants in performing reviews of, or procedures on, interim financial information. This proposed Statement: 1. Clarifies the knowledge of the entity's internal control structure that the accountant needs to obtain when the accountant is engaged to review interim financial information but has not audited the most recent annual financial statements. 2. Incorporates additional guidance on accounting estimates and performing analytical procedures in connection with a review of interim financial information. 3. Requires the accountant, in performing a review of interim financial information, …
Proposed Industry Accounting Guide : Insurance Agents And Brokers ;Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 15, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Proposed Industry Accounting Guide : Insurance Agents And Brokers ;Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 15, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed industry accounting guide (guide) provides guidance on applying generally accepted accounting principles in financial statements of insurance agents and brokers (brokers). Briefly, the proposed guide recommends the following: 1. For services involving the placement of insurance coverage, brokers should recognize revenue from regular commissions, negotiated commissions, and shared or split commissions on the revenue recognition date, which is the date when all of the following criteria are met: a. Protection is afforded under the insurance policy (that is, coverage is effective). b. The premium due under the policy is known or can be reasonably estimated. c. Substantially all …
Proposed Statement Of Position : Accounting For Foreign Property And Liability Reinsurance;Accounting For Foreign Property And Liability Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 22, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Proposed Statement Of Position : Accounting For Foreign Property And Liability Reinsurance;Accounting For Foreign Property And Liability Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 22, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on how U.S. companies should account for property and liability reinsurance assumed from foreign insurance companies (foreign reinsurance). The periodic method should be used to account for foreign reinsurance premiums except when, because of local revenue recognition policies, the foreign ceding company cannot provide the information required by the assuming company to estimate both the ultimate premiums and the appropriate periods of recognition in accordance with U.S. generally accepted accounting principles. In such circumstances, the open year method should be used. The periodic and open year methods are not interchangeable in the …
Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans;Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 5, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans;Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 5, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans, as of March 31, 1991 (hereafter referred to as the guide). This proposed SOP updates the guide to conform to the following accounting standards: 1. Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 105, Disclosure of Information About Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk 2. FASB Statement No. 106, Employers' Accounting for Postretirement Benefits Other than Pensions, as applicable This proposed SOP also makes the following changes or …
Proposed Statement Of Position : Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts;Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 10, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Proposed Statement Of Position : Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts;Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 10, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 60, Accounting and Reporting by Insurance Enterprises, provides guidance to insurance enterprises on how to determine whether reinsurance contracts provide for indemnification against loss or liability and on how to account for such contracts. In applying this guidance, each insurance enterprise has to interpret the expression "indemnification . . . against loss or liability," which could be interpreted differently for similar contracts. This proposed statement of position (SOP) provides guidance for assessing risk transfer in property and liability reinsurance contracts. It discusses the various kinds of risks involved, such …
Proposed Statement Of Position : Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies;Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Feb. 10, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Statement Of Position : Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies;Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Feb. 10, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on financial reporting, by investment companies, for distributions to shareholders, including returns of capital. Although the proposed SOP recognizes that financial statements of investment companies are prepared on the basis of generally accepted accounting principles (GAAP), it recommends that, to avoid shareholder confusion, the term tax return of capital be used to report portions of shareholders' distributions that are in excess of tax-basis current and accumulated earnings and profits.
Comment Letters On On The Exposure Draft Of The Proposed Statement On Auditing Standards, Reports On The Processing Of Transactions By Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On On The Exposure Draft Of The Proposed Statement On Auditing Standards, Reports On The Processing Of Transactions By Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Control Your Credit Before It Controls You: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Control Your Credit Before It Controls You: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid;Notes To The Illustrative Combined Financial Statements;, Susan Cornwall, Linda J. Huntley, Moshe S. Levitin, Michael A. Tursi
Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid;Notes To The Illustrative Combined Financial Statements;, Susan Cornwall, Linda J. Huntley, Moshe S. Levitin, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Consideration Of The Internal Control Structure In A Computer Environment : A Case Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Consideration Of The Internal Control Structure In A Computer Environment : A Case Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants
Human Resources Planning And Management For An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 6, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Developing Management Incentive Programs; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 15, American Institute Of Certified Public Accountants
Developing Management Incentive Programs; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 15, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Improving Organizational Structure; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 16, American Institute Of Certified Public Accountants
Improving Organizational Structure; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 16, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Holding Down Health Care Costs : A Guide For The Financial Executive;, John D. Reynolds
Holding Down Health Care Costs : A Guide For The Financial Executive;, John D. Reynolds
Guides, Handbooks and Manuals
No abstract provided.
Using Computer Graphics To Enhance Mas Presentations : A Special Report Developed For Cpas; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Using Computer Graphics To Enhance Mas Presentations : A Special Report Developed For Cpas; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
U.S. Tax Aspects Of Doing Business Abroad, Third Edition, Revised, Michael L. Moore, Edmund Outslay
U.S. Tax Aspects Of Doing Business Abroad, Third Edition, Revised, Michael L. Moore, Edmund Outslay
Guides, Handbooks and Manuals
No abstract provided.
Aicpa/Nasba Guide For The Implementation Of The 150-Hour Education Requirement, April 1991, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Aicpa/Nasba Guide For The Implementation Of The 150-Hour Education Requirement, April 1991, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Coordination Handbook For State Societies, 1991-1992, American Institute Of Certified Public Accountants. State Society Relations Division
Aicpa Coordination Handbook For State Societies, 1991-1992, American Institute Of Certified Public Accountants. State Society Relations Division
Guides, Handbooks and Manuals
No abstract provided.
Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen
Pal Rule Clarification Should Aim To Simplify, Annette M. Nellen
Faculty Publications
No abstract provided.
Policy Statement On Discriminatory Practices In Selecting Cpa Firms, American Institute Of Certified Public Accountants
Policy Statement On Discriminatory Practices In Selecting Cpa Firms, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Notice To Practitioners: Auditor's Responsibility Concerning Statement Of Actuarial Opinion Required By Insurance Regulators, American Institute Of Certified Public Accountants. Auditing Standards Division
Notice To Practitioners: Auditor's Responsibility Concerning Statement Of Actuarial Opinion Required By Insurance Regulators, American Institute Of Certified Public Accountants. Auditing Standards Division
Guides, Handbooks and Manuals
No abstract provided.
Automation Of The Tax Practice Of The '90s;, C. Eugene Prescott, American Institute Of Certified Public Accountants. Tax Division
Automation Of The Tax Practice Of The '90s;, C. Eugene Prescott, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1991, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1991, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Realistic Possibility Standard, Includes Srtp No. 1, 1988 Rev.; Statements On Responsibilities In Tax Practice. Interpretation: 1-1; Statements On Responsibilities In Tax Practice, No. 1, 1988 Rev, American Institute Of Certified Public Accountants. Tax Division
Realistic Possibility Standard, Includes Srtp No. 1, 1988 Rev.; Statements On Responsibilities In Tax Practice. Interpretation: 1-1; Statements On Responsibilities In Tax Practice, No. 1, 1988 Rev, American Institute Of Certified Public Accountants. Tax Division
AICPA Professional Standards
No abstract provided.