Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Manuals (28)
- Etc (25)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
- Accounting firms -- Management (12)
- 1995 (11)
-
- Exposure draft (American Institute of Certified Public Accountants) (9)
- Finance (8)
- Maureen Helena (8)
- 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; Financial statements -- United States -- Handbooks (5)
- Unaudited -- United States (5)
- Accounting -- History -- Bibliography (4)
- Etc; Small business -- United States -- Auditing -- Handbooks (4)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (4)
- Questions (4)
- Sept. 6; Financial statements -- United States; Financial statements (4)
- Small business -- United States -- Accounting -- Handbooks (4)
- Accounting -- Examinations (3)
- Attestation function (Auditing) -- Standards -- United States (3)
- Bank examination -- United States -- Handbooks (3)
- Credit unions -- United States -- Accounting -- Handbooks (3)
- Etc.; Financial statements -- Handbooks (3)
- Etc.; Financial statements -- United States -- Handbooks (3)
- Etc; Disclosure in accounting -- Handbooks (3)
- Etc; Savings and loan associations -- United States -- Auditing (3)
- Laws (3)
- Personal (3)
- Publication
-
- Guides, Handbooks and Manuals (65)
- Newsletters (45)
- Industry Guides (AAGs), Risk Alerts, and Checklists (37)
- Accounting Historians Notebook (36)
- Exposure Drafts, Comment Letters, and Statements of Position (33)
-
- Accounting Historians Journal (19)
- Association Sections, Divisions, Boards, Teams (13)
- AICPA Professional Standards (11)
- Statements on Auditing Standards (7)
- AICPA Annual Reports (6)
- Examinations and Study (5)
- AICPA Committees (4)
- Accounting Trends and Techniques (1)
- Archived Theses and Dissertations (1)
- Economics Faculty Publications (1)
- Publication Type
Articles 121 - 150 of 284
Full-Text Articles in Taxation
Codification Of Statements On Auditing Standards, Numbers 1 To 29 (1995), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 29 (1995), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Casino Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Casino Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Colleges And Universities : A Financial Reporting Practice Aid, June 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division
Checklists And Illustrative Financial Statements For Colleges And Universities : A Financial Reporting Practice Aid, June 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Anita M. Lyons
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Anita M. Lyons
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, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn Waller
Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn Waller
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, December 1995 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, December 1995 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 1995 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 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn M. Waller
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Accounting For Certain Distribution Costs Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide, Audit Of Investment Companies; Statement Of Position 95-3;, American Institute Of Certified Public Accountants. Investment Companies Committee
Accounting For Certain Distribution Costs Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide, Audit Of Investment Companies; Statement Of Position 95-3;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Attestation Standards As Of June 1, 1995, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 1995, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Reporting On An Entity's Internal Control Over Financial Reporting : An Amendment To Statement On Standards For Attestation Engagements No. 2 : (Amends Statement On Standards For Attestation Engagements, No. 1, Aicpa Professional Standards, Vol. 1, At Sec. 400.01,.12 Through .18, .20, .26, And .27); Statement On Standards For Attestation Engagements 6;, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On An Entity's Internal Control Over Financial Reporting : An Amendment To Statement On Standards For Attestation Engagements No. 2 : (Amends Statement On Standards For Attestation Engagements, No. 1, Aicpa Professional Standards, Vol. 1, At Sec. 400.01,.12 Through .18, .20, .26, And .27); Statement On Standards For Attestation Engagements 6;, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Comment Letters To Proposed Audit And Accounting Guide: Health Care Organizations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Audit And Accounting Guide: Health Care Organizations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Certain Insurance Activities Of Mutual Life Insurance Enterprises; Statement Of Position 95-1;, American Institute Of Certified Public Accountants. Mutual Life Insurance Task Force
Accounting For Certain Insurance Activities Of Mutual Life Insurance Enterprises; Statement Of Position 95-1;, American Institute Of Certified Public Accountants. Mutual Life Insurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On Acsec's October 10, 1994 Exposure Draft, Reporting By Real Estate Companies Of Supplemental Current-Value Information, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters Received On Acsec's October 10, 1994 Exposure Draft, Reporting By Real Estate Companies Of Supplemental Current-Value Information, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audits Of Not-For-Profit Organizations Receiving Federal Awards : Amendment To Aicpa Audit And Accounting Guides, Audits Of Providers Of Health Care Services, Audits Of Voluntary Health And Welfare Organizations, Audits Of Colleges And Universities, And Audits Of Certain Nonprofit Organizations; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Audits Of Not-For-Profit Organizations Receiving Federal Awards : Amendment To Aicpa Audit And Accounting Guides, Audits Of Providers Of Health Care Services, Audits Of Voluntary Health And Welfare Organizations, Audits Of Colleges And Universities, And Audits Of Certain Nonprofit Organizations; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 95-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 95-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letters For State Insurance Regulators To Comply With The Naic Model Audit Rule ; Statement Of Position 95-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Letters For State Insurance Regulators To Comply With The Naic Model Audit Rule ; Statement Of Position 95-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters, Personal Financial Planning Exposure Draft 8/15/95: Proposed Statement On Responsibilities In Personal Financial Planning Practice: Developing A Basis For Recommendations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters, Personal Financial Planning Exposure Draft 8/15/95: Proposed Statement On Responsibilities In Personal Financial Planning Practice: Developing A Basis For Recommendations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Exposure Draft: Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Exposure Draft: Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On The April 14, 1995 Exposure Draft Of A Proposed Audit & Accounting Guide Not-For-Profit Organizations Vol. 2 (79-155);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters Received On The April 14, 1995 Exposure Draft Of A Proposed Audit & Accounting Guide Not-For-Profit Organizations Vol. 2 (79-155);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Exposure Draft, Amendment To Statement On Auditing Standards No. 58, 'Reports On Audited Financial Statements';, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Exposure Draft, Amendment To Statement On Auditing Standards No. 58, 'Reports On Audited Financial Statements';, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Exposure Draft, Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Exposure Draft, Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters 184-283 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters 184-283 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters 1-183 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters 1-183 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters 284-403 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters 284-403 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report ;Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report ;Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. The ASB is proposing changes to SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 31 9), to replace the SAS No. 55 definition and description of the internal control structure with the definition and description in Internal Control — Integrated Framework, published by the Committee of …
Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force
Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Guide applies to organizations whose principal operations consist of providing or agreeing to provide health care services and that derive all or almost all of their revenues from the sale of goods or services; it also applies to organizations whose primary activities are the planning, organization, and oversight of such organizations, such as parent or holding companies of health care providers. This Guide applies to health care organizations that are either (a) investor-owned businesses or (b) not-for-profit organizations that have no ownership interest and are essentially self-sustaining from fees charged for goods and services, as defined in Financial Accounting …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF DEFINITION UNDER ET SECTION 92: Financial Statements; 2. PROPOSED RULING UNDER RULE 203: Applicability of Rule 203 to Members Performing Litigation Support Services; 3. PROPOSED RULING UNDER RULE 102: Client Advocacy and Expert Witness Services ? PROPOSED RULING UNDER RULE 101: Member's Indemnification of a Client
Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force
Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) consists of two Parts: (1) a nonauthoritative discussion of major federal legislation dealing with pollution control (responsibility) laws and environmental remediation (cleanup) laws and the need to consider various individual state and other non-United States government requirements and (2) authoritative guidance on specific accounting issues that are present in the recognition, measurement, display, and disclosure of environmental remediation liabilities. This SOP does not provide guidance on accounting for pollution control costs with respect to current operations or on accounting for costs of future site restoration or closure that are required upon the cessation of operations …