Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Etc (18)
- Manuals (17)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
- Accounting firms -- Management (11)
- Exposure draft (American Institute of Certified Public Accountants) 1993 (8)
-
- Finance (8)
- Questions (7)
- Accounting -- Examinations (6)
- Etc.; Disclosure in accounting -- Handbooks (6)
- Financial planners -- United States -- Periodicals; Finance (6)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (6)
- Auditing -- Standards -- United States (5)
- Etc. (4)
- Accounting -- History -- Bibliography (3)
- Etc.; Financial statements -- Handbooks (3)
- Etc.; Financial statements -- United States -- Handbooks (3)
- Etc; Disclosure in accounting -- United States -- Handbooks (3)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (3)
- Personal -- United States -- Accounting; Financial planners -- United States; Investment advisors -- United States (3)
- Academy of Accounting Historians; Flesher (2)
- Accounting -- Directories (2)
- Accounting Hall of Fame Symposium (1992 : Columbus (2)
- Agriculture (2)
- American Institute of Certified Public Accountants (2)
- Attestation function (Auditing) -- Standards -- United States (2)
- Books -- Reviews (2)
- Charles T. (2)
- Cooperative -- United States -- Accounting; Disclosure in accounting; Financial statements (2)
- Corporations -- Accounting; Financial statements; Corporation reports; Capitalists and financiers -- Decision making (2)
- Etc.. -- Periodicals (2)
- Publication
- Publication Type
Articles 241 - 270 of 286
Full-Text Articles in Taxation
Accounting Profession In Norway; Professional Accounting In Foreign Country Series, Forum Touche Ross, Steven F. Moliterno
Accounting Profession In Norway; Professional Accounting In Foreign Country Series, Forum Touche Ross, Steven F. Moliterno
Guides, Handbooks and Manuals
No abstract provided.
Accounting Profession In Nigeria; Professional Accounting In Foreign Country Series, Coopers & Lybrand, Steven F. Moliterno
Accounting Profession In Nigeria; Professional Accounting In Foreign Country Series, Coopers & Lybrand, Steven F. Moliterno
Guides, Handbooks and Manuals
No abstract provided.
Guide To Retirement Planning, American Association Of Certified Public Accountants. Personal Financial Planning Division
Guide To Retirement Planning, American Association Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1993, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1993, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tax Practice Guides And Checklists 1993, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 1993, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Library Guide, American Institute Of Certified Public Accountants. Library Services Division
Aicpa Library Guide, American Institute Of Certified Public Accountants. Library Services Division
Guides, Handbooks and Manuals
No abstract provided.
Consulting Services Manual : Aicpa Integrated Practice System, American Institute Of Certified Public Accountants. Management Consulting Services Division
Consulting Services Manual : Aicpa Integrated Practice System, American Institute Of Certified Public Accountants. Management Consulting Services Division
Guides, Handbooks and Manuals
No abstract provided.
Twenty One Money-Saving Tips For 1993: A Cpa's Guide To The New Tax Bill, American Institute Of Certified Public Accountants. Communications Division
Twenty One Money-Saving Tips For 1993: A Cpa's Guide To The New Tax Bill, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Wordperfect In One Hour For Accountants, Gerald J. Robinson
Wordperfect In One Hour For Accountants, Gerald J. Robinson
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Resource Clearinghouse On Women And Family Issues In The Accounting Workplace, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Resource Clearinghouse On Women And Family Issues In The Accounting Workplace, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Directory Of Member Benefits And Services, American Institute Of Certified Public Accountants. Private Companies Practice Section
Directory Of Member Benefits And Services, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Implementation Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 3, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Implementation Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 3, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Information Needs Of Investors And Creditors: A Report On The Aicpa Special Committee's Study Of The Information Needs Of Today's Users Of Financial Reporting, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
Information Needs Of Investors And Creditors: A Report On The Aicpa Special Committee's Study Of The Information Needs Of Today's Users Of Financial Reporting, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
AICPA Committees
No abstract provided.
Report Of The Special Committee On The Future Of Cpa Continuing Professional Education, American Institute Of Certified Public Accountants. Special Committee On The Future Of Cpa Continuing Professional Education
Report Of The Special Committee On The Future Of Cpa Continuing Professional Education, American Institute Of Certified Public Accountants. Special Committee On The Future Of Cpa Continuing Professional Education
AICPA Committees
No abstract provided.
Meeting The Information Needs Of Users, Edmund L. Jenkins, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
Meeting The Information Needs Of Users, Edmund L. Jenkins, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting
AICPA Committees
No abstract provided.
Uniform Cpa Examination. Questions And Unofficial Answers, 1993 November, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination. Questions And Unofficial Answers, 1993 November, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Uniform Cpa Examination, May 1988-May 1992. Selected Questions And Unofficial Answers Indexed To Content Specification Outline, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division
Uniform Cpa Examination, May 1988-May 1992. Selected Questions And Unofficial Answers Indexed To Content Specification Outline, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division
Examinations and Study
No abstract provided.
Annual Report 1992-1993, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1992-1993, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1993, John Daidone, Leigh W. Knopf
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1993, John Daidone, Leigh W. Knopf
AICPA Annual Reports
No abstract provided.
Get Smart: Learn The Three Ps About Your Pension;, American Institute Pf Certified Public Accountants
Get Smart: Learn The Three Ps About Your Pension;, American Institute Pf Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : February 1, 1993, Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ; Statement Of Position 93-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : February 1, 1993, Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ; Statement Of Position 93-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Employers' Accounting For Employee Stock Ownership Plans; Statement Of Position 93-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Employers' Accounting For Employee Stock Ownership Plans; Statement Of Position 93-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting On Advertising Costs; Statement Of Position 93-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Reporting On Advertising Costs; Statement Of Position 93-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility;Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Mar. 31, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties
Proposed Statement Of Position : Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility;Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Mar. 31, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would require all reporting entities (including business enterprises, not-for-profit organizations, and state and local governments) that prepare financial statements in conformity with generally accepted accounting principles to include in their financial statements disclosures about: 1. The nature of their operations. 2. Use of estimates in the preparation of financial statements. In addition, if specified disclosure criteria are met, it would require such entities to include in their financial statements disclosures about: 1. Certain significant estimates. 2. Current vulnerability due to concentrations. 3. Financial flexibility. The provisions of this proposed SOP would be effective for …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 101: Independence and Cooperative Arrangements With Clients; 2. PROPOSED ETHICS RULING UNDER RULE 101: Indemnification Clause in Engagement Letters; 3. PROPOSED ETHICS RULING UNDER RULE 101: Agreement With Attest Client to Use ADR Techniques; 4. PROPOSED ETHICS RULING UNDER RULE 101: Commencement of ADR Proceeding; 5. PROPOSED ETHICS RULING UNDER RULE 101: Auditors Performance of Certain Internal Audit Services; 6. PROPOSED ETHICS RULING UNDER RULE 101: Members Loan From a Nonclient Subsidiary of an Attest Client Parent Company; 7. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the …
Proposed Amendments To Standards For Performing And Reporting On Quality Reviews : Performing And Reporting On Off-Site Quality Reviews;Performing And Reporting On Off-Site Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Jun. 15, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Proposed Amendments To Standards For Performing And Reporting On Quality Reviews : Performing And Reporting On Off-Site Quality Reviews;Performing And Reporting On Off-Site Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Jun. 15, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Quality Review Executive Committee (QREC) is considering the issuance of these proposed amendments to the Standards for Performing and Reporting on Quality Reviews to enhance on-site and off-site quality reviews and eliminate some of the differences between the two types of reviews. The proposed amendments would bring about significant changes in the performance and reporting on quality reviews. The proposed amendments: 1. Allow associations of CPA firms to arrange and carry out off-site quality reviews in the same manner as they arrange and carry out on-site quality reviews. 2. Require all individuals performing on-site and off-site quality reviews (a) …
Proposed Statement Of Position : Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal);Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 10, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Proposed Statement Of Position : Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal);Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 10, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would supersede SOP 87-2, Accounting for Joint Costs of Informational Materials and Activities of Not-for-Profit Organizations That Include a Fund-Raising Appeal. The scope of this proposed SOP would be broader than the scope of SOP 87-2, because this proposed SOP would apply to all not-for-profit organizations (NPOs) and state and local governmental entities that report expenses or expenditures by function. It would amend the following, which include guidance for accounting for the costs of informational materials and activities that include a fund-raising appeal: 1. AICPA Industry Audit Guide Audits of Voluntary Health and Welfare …
Proposed Statement Of Position : Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies ;Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Statement Of Position : Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies ;Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend the Audit and Accounting Guide Audits of Investment Companies (the Guide) to provide guidance on financial reporting by investment partnerships for disclosures of investments, income, and partners' capital. It would require: 1. Including a list of investments in securities, as illustrated in the guide for management investment companies, with financial statements prepared in accordance with generally accepted accounting principles (GAAP). 2. Presenting a statement of operations in the format illustrated in the Guide. 3. Accounting for performance fees in accordance with partnership agreements and disclosing the amounts of and how such fees …
Proposed Statement Of Position : Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments;Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Oct. 27, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Proposed Statement Of Position : Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments;Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Oct. 27, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) applies to all entities that make or acquire real estate loans. It provides guidance on identifying and accounting for real estate loans that qualify as real estate investments for financial reporting purposes. Such loans may include real estate acquisition, development, and construction (ADC) loans, loans on operating real estate, convertible mortgages, and shared appreciation (participating) mortgages. It requires real estate loans that do not meet certain criteria to be classified and accounted for as real estate investments. For purposes of applying this proposed SOP, a loan classified and accounted for as a real estate …
Comment Letters On Performing And Reporting On Off-Site Quality Reviews, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Comment Letters On Performing And Reporting On Off-Site Quality Reviews, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.