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Articles 121 - 150 of 284
Full-Text Articles in Taxation
Audits Of Certain Nonprofit Organizations With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Audits Of Certain Nonprofit Organizations With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, November 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, November 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, June 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Luis E. Cabrera
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, June 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Luis E. Cabrera
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reporting Practice Aid, June 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reporting Practice Aid, June 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Checklists And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Life Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Steven F. Moliterno
Checklists And Illustrative Financial Statements For Life Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Steven F. Moliterno
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Steven F. Moliterno
Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Steven F. Moliterno
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn M. Waller
Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn M. Waller
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Banks : A Financial Accounting And Reporting Practice Aid, November 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden
Checklists And Illustrative Financial Statements For Banks : A Financial Accounting And Reporting Practice Aid, November 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, November 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Martin S. Safran
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, November 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Martin S. Safran
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Finance Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn M. Waller
Checklists And Illustrative Financial Statements For Finance Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn M. Waller
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards: Attestation Standards As Of June 1, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1994; Circular 230 (Rev. 7-94), United States. Internal Revenue Service
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1994; Circular 230 (Rev. 7-94), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Treasury Department Circular No. 230 appearing in 31 F.R. 10773, dated August 13, 1966.
Staff Report On Auditor Independence, March 1994, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Staff Report On Auditor Independence, March 1994, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Federal Publications
No abstract provided.
Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is considering the issuance of a statement on standards for attestation engagements (SSAE) to provide guidance to practitioners on performing and reporting on agreed-upon procedures engagements. The ASB has observed that there is diversity in practice in performing and reporting on these engagements, and that the existing guidance does not address a number of issues practitioners should consider. In addition, the ASB has concluded that negative assurance should be eliminated from agreed-upon procedures engagements covered by the Statement. The proposed Statement provides guidance to assist the practitioner in understanding: a. Agreed-upon procedures engagements and the …
Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Statement Of Position 94-2;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Statement Of Position 94-2;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Statement Of Position 94-5;, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Statement Of Position 94-5;, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Disclosure Of Certain Significant Risks And Uncertainties; Statement Of Position 94-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Disclosure Of Certain Significant Risks And Uncertainties; Statement Of Position 94-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Monitoring And Updating Engagements -- Functions And Responsibilities;Monitoring And Updating Engagements -- Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 8, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Monitoring And Updating Engagements -- Functions And Responsibilities;Monitoring And Updating Engagements -- Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 8, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Guide for Prospective Financial Statements. The issuance of this exposure draft was approved by the PFP Executive Committee. This proposed SRPFP provides guidance to …
Proposed Statement Of Position : Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises ;Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 20, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Proposed Statement Of Position : Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises ;Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 20, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) requires insurance enterprises, where applicable, to make the following disclosures in their financial statements prepared in conformity with generally accepted accounting principles (GAAP): 1. Information about their regulatory risk-based capital (RBC). 2. The accounting methods used in their statutory financial statements that are permitted by state insurance departments that are not prescribed statutory accounting practices. 3. Information about their liabilities for unpaid property and casualty insurance claims and claim adjustment expenses. The SOP would be effective for financial statements issued for fiscal years ending after December 15, 1994.
Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) addresses auditors' considerations in reporting on statutory financial statements of insurance enterprises. The proposed SOP: 1. Rescinds SOP 90-10, Reports on Audited Financial Statements of Property and Liability Insurance Companies. 2. Discusses matters auditors should include in their reports when issuing limited or general distribution reports on statutory financial statements. 3. Discusses matters auditors should evaluate when considering issuing limited distribution reports on statutory financial statements. 4. Clarifies auditors' reporting on the statutory financial statements of mutual life insurance enterprises. This SOP would be applied to audits of financial statements for years ended on …
Proposed Statement Of Position : Reporting By Real Estate Companies Of Supplemental Current-Value Information;Reporting By Real Estate Companies Of Supplemental Current-Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 10, American Institute Of Certified Public Accountants. Real Estate Committee
Proposed Statement Of Position : Reporting By Real Estate Companies Of Supplemental Current-Value Information;Reporting By Real Estate Companies Of Supplemental Current-Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 10, American Institute Of Certified Public Accountants. Real Estate Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance for the optional reporting of supplemental current-value information by real estate entities, substantially all of whose assets are real estate and substantially all of whose operations consist of real estate activities. Supplemental current-value information may be reported in a separate supplemental balance sheet or may be presented on the face of the entity's general-purpose, historical-cost balance sheet if the information is clearly identified as supplemental information prepared on the basis of current value to the entity. Current value to the entity, as used in this proposed SOP, refers to the estimated value …
Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide has been prepared to assist preparers of financial statements of broker-dealers in securities and independent auditors in auditing and reporting on those financial statements. Generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) apply to the financial statements of broker-dealers in securities. This proposed guide would supersede the AICPA Audit and Accounting Guide Audits of Brokers and Dealers in Securities, issued in 1985. This proposed guide does not address the general application of those standards; rather, it focuses on special matters unique to auditing and reporting on the financial statements of broker-dealers. …