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Articles 91 - 120 of 284
Full-Text Articles in Taxation
Earned Income Credit: Historical Predecessors And Contemporary Evolution, Anthony J. Cataldo
Earned Income Credit: Historical Predecessors And Contemporary Evolution, Anthony J. Cataldo
Accounting Historians Journal
The Revenue Reconciliation Act of 1993 (RRA93) significantly expanded the earned income credit (EIC), which was changed to include low-income taxpayers without dependents. Evolving, most directly, from the "workfare" plan (1972) proposed by Senate Finance Committee Chairman, Russel B. Long, and in response to President Nixon's Family Assistance Program (FAP), the post-1974 EIC was not the first of its kind. It had two predecessors. The EIC of 1923 through 1931 benefitted taxpayers with or without dependents and excluded any "workfare" feature. A second EIC, in name only, was in effect for the 1934 through 1943 tax years. This paper develops …
Cely Shipping Accounts: Accountability And The Transition From Oral To Written Records, Keith Hooper
Cely Shipping Accounts: Accountability And The Transition From Oral To Written Records, Keith Hooper
Accounting Historians Journal
The records of a voyage from London to Bordeaux during 1486-87 are reviewed. The voyage was the first of a regular pattern of trading voyages conducted on behalf of the Cely family who traded English wheat and wool for Bordeaux wine. This family were fifteenth century London merchants whose accounts and other papers are held by the London Public Record Office. Secondary sources are used to show that by the late fifteenth century many English merchants were attracted to overseas trade, which despite considerable risks, offered the prospect of a good return. The paper illustrates some features of medieval accounting, …
Announcement [1995, Vol. 22, No. 2]; Ad Hoc Reviewers 1994-1995, Academy Of Accounting Historians
Announcement [1995, Vol. 22, No. 2]; Ad Hoc Reviewers 1994-1995, Academy Of Accounting Historians
Accounting Historians Journal
Announcements include: Table of contents for Accounting and Business Research, Vol. 25, no. 100 (Autumn 1995); Accounting, Auditing & Accountability Journal, Vol. 8, no. 2 (1995
Historical Context Of Profesional Ideology And Tension And Strain In The Accounting Profession, Sivakumar Velayutham, M. H. Perera
Historical Context Of Profesional Ideology And Tension And Strain In The Accounting Profession, Sivakumar Velayutham, M. H. Perera
Accounting Historians Journal
A growing literature points to a crisis of confidence in the accounting profession and a lack of commitment by its members to the professional ideology. In this paper the approach developed by MacIntyre is used to place professional ideology in an historical context. The paper argues that the tension and strain in the profession can be related to the changing character of both the contemporary society and professional ideology itself. It concludes by highlighting the need for the profession to develop an ideology to which its members as well as society can relate.
Contents [1995, Vol. 22, No. 2]; Accounting Historians Journal, The [1995, Vol. 22, No. 2]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 2], Academy Of Accounting Historians
Contents [1995, Vol. 22, No. 2]; Accounting Historians Journal, The [1995, Vol. 22, No. 2]; Guide For Submitting Manuscripts [1995, Vol. 22, No. 2], Academy Of Accounting Historians
Accounting Historians Journal
The prefatory matter includes: List of the Academy officers and trustees, editorial staff and board, subscription information, issue cover page, the table of contents, Statement of Policy, Guide for Submitting Manuscripts, Complementary Copies and Reprints, and Communications Section.
Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board
Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Statement On Auditing Standards, 075, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted in paragraph 2.
Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board
Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Statement On Auditing Standards, 074, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
1. This Statement is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws and regulations under Government Auditing Standards (the Yellow Book) or in certain other circumstances involving governmental financial assistance, such as single or organization-wide audits or program-specific audits under certain federal or state audit regulations.
Role Of Accounting In Public Expenditure And Monetary Policy In The First Century Ad Roman Empire, David Oldroyd
Role Of Accounting In Public Expenditure And Monetary Policy In The First Century Ad Roman Empire, David Oldroyd
Accounting Historians Journal
Previous authors have argued that Roman coinage was used as an instrument of financial control rather than simply as a means for the state to make payments, without assessing the accounting implications. The article reviews the literary and epigraphic evidence of the public expenditure accounts surrounding the Roman monetary system in the first century AD. This area has been neglected by accounting historians. Although the scope of the accounts supports the proposition that they were used for financial control, the impetus for keeping those accounts originally came from the emperor's public expenditure commitments. This suggests that financial control may have …
Accounting Trends And Techniques, 49th Annual Survey, 1995 Edition, American Institute Of Certified Public Accountants
Accounting Trends And Techniques, 49th Annual Survey, 1995 Edition, American Institute Of Certified Public Accountants
Accounting Trends and Techniques
No abstract provided.
General Construction Contractors; Consulting Services Practice Aid, 95-1, Richard B. Donahue, American Institute Of Certified Public Accountants. Mcs Technical And Industry Consulting Practices Subcommittee
General Construction Contractors; Consulting Services Practice Aid, 95-1, Richard B. Donahue, American Institute Of Certified Public Accountants. Mcs Technical And Industry Consulting Practices Subcommittee
Newsletters
No abstract provided.
Illustrations Of Accounting For Postemployment Benefits : A Survey Of The Application Of Fasb Statement No. 112; Financial Report Survey, 54, Leonard Lorensen
Illustrations Of Accounting For Postemployment Benefits : A Survey Of The Application Of Fasb Statement No. 112; Financial Report Survey, 54, Leonard Lorensen
Newsletters
No abstract provided.
Cpa Expert 1995 Premier Issue, American Institute Of Certified Public Accountants
Cpa Expert 1995 Premier Issue, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1995 Winter, American Institute Of Certified Public Accountants
Cpa Expert 1995 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter, 1995, American Institute Of Certified Public Accountants
Cpa Letter, 1995, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1995, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
In Our Opinion… , Vol. 11 No. 1, March 1995, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 11 No. 1, March 1995, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
In Our Opinion… , Vol. 11 No. 2, June 1995, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 11 No. 2, June 1995, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
In Our Opinion… , Vol. 11 No. 3, September 1995, American Institute Of Certified Public Accountants. Auditing Standards Division
In Our Opinion… , Vol. 11 No. 3, September 1995, American Institute Of Certified Public Accountants. Auditing Standards Division
Newsletters
No abstract provided.
Practicing Cpa, Vol. 19 No. 3, March 1995, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 19 No. 3, March 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 19 No. 1, January 1995, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 19 No. 1, January 1995, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Statement On Auditing Standards, 079, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement amends Statement on Auditing Standards (SAS) No. 58, Reports on Audited Financial Statements, to eliminate the requirement that, when certain criteria are met, the auditor add an uncertainties explanatory paragraph to the auditor's report. It also clarifies and reorganizes the guidance in SAS No. 58 concerning emphasis paragraphs, uncertainties, and disclaimers of opinion. This Statement is effective for reports issued or reissued on or after February 29, 1996. Earlier application of the provisions of this Statement is permissible.
Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 076, American Institute Of Certified Public Accountants. Auditing Standards Board
Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties; Statement On Auditing Standards, 076, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties described in and meeting the requirements of paragraph 3, 4, or 5 (commonly referred to as "comfort letters") in connection with financial statements and financial statement schedules contained in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the Act) and other securities offerings. In paragraph 9, this Statement also provides guidance to accountants for performing and reporting on the results of engagements to issue letters for certain …
Aicpa Annual Report 1994-95; Expanding Horizons, American Institute Of Certified Public Accountants
Aicpa Annual Report 1994-95; Expanding Horizons, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Aicpa Committees, 1995-96: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants
Aicpa Committees, 1995-96: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Construction Contractors Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors 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.
Health Care Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care 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.
High-Technology Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Information Security, American Institute Of Certified Public Accountants. Information Technology Division
Information Security, American Institute Of Certified Public Accountants. Information Technology Division
Guides, Handbooks and Manuals
No abstract provided.