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- Etc (17)
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Articles 211 - 237 of 237
Full-Text Articles in Taxation
Proposed Report On Cpe Credit Measurement: Proposed Revision In The Definition And Measurement Of Continuing Professional Education (Cpe), American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Report On Cpe Credit Measurement: Proposed Revision In The Definition And Measurement Of Continuing Professional Education (Cpe), American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Committees
No abstract provided.
Annual Report 1995-1996, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1995-1996, 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, 1996, For Academic Year 1994-95, Beatrice Sanders, Leticia B. Romeo
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1996, For Academic Year 1994-95, Beatrice Sanders, Leticia B. Romeo
AICPA Annual Reports
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations, Updated Edition, 1996, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations, Updated Edition, 1996, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of August 1, 1996, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1996, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Comment Letter To Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letter To Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, 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 : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is proposing an amendment to Statement on Auditing Standards (SAS) No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326), to incorporate the concept of evidential matter in electronic form. The proposed amendment also provides guidance regarding the potential audit impacts of evidential matter in electronic form and describes matters an auditor should consider in such circumstances. This proposed Statement would provide guidance for a practitioner who has been engaged to audit an entity's financial statements where significant information is transmitted, processed, maintained, or accessed electronically. The proposed Statement would include examples of evidential …
Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is revising the guidance on auditing investments to make that guidance consistent with recently issued accounting standards, particularly Financial Accounting Standards Board Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities. This proposed Statement would supersede AU section 332, "Long-Term Investments," of Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 332), and would delete Interpretation No. 1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities" (AICPA, Professional Standards, vol. 1, AU sec. 9332). …
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
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. This proposed SOP would supersede SOP 91-1, Software Revenue Recognition. This proposed SOP requires the following: 1. If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement should be accounted for in conformity with Accounting Research Bulletin No. 45, Long-Term Construction-Type Contracts, using the relevant guidance in SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, unless specified …
Proposed Statement Of Position : Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments ;Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments ;Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) would provide guidance on accounting by insurance and other enterprises for guaranty-fund and certain other insurance-related assessments. The SOP provides: 1. Guidance for determining when an insurance enterprise should recognize a liability for guaranty-fund and other assessments. 2. Guidance on how to measure the liability and allows for the discounting of the liability, if the amount and timing of the cash payments are fixed and reliably determinable. 3. Criteria for when an asset may be recognized for a portion or all of the assessment liability or paid assessment that can be recovered through premium …
Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting for the costs of computer software developed or obtained for internal use. The SOP requires the following: 1. Computer software meeting the characteristics specified in this SOP is internal-use software. 2. Except as stated in the following sentence, external direct costs of materials and services consumed in developing or obtaining internal-use computer software; payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project (to the extent of the time spent directly on the project); and interest costs incurred in developing …
401(K) Plan Practice Guide, American Institute Of Certified Public Accountants. Tax Division
401(K) Plan Practice Guide, American Institute Of Certified Public Accountants. Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Report On Minority Accounting Graduates, Enrollment, And Public Accounting Professionals, 1996 : For Academic Year 1994-95, Gregory Johnson, Leticia R. Romeo
Report On Minority Accounting Graduates, Enrollment, And Public Accounting Professionals, 1996 : For Academic Year 1994-95, Gregory Johnson, Leticia R. Romeo
Association Sections, Divisions, Boards, Teams
No abstract provided.
Audit Implications Of Edi; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Audit Implications Of Edi; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Guides, Handbooks and Manuals
No abstract provided.
Confirmation Of Accounts Receivable; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Confirmation Of Accounts Receivable; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
2nd ed,. rev.
Implementing Sas No. 70 : Reports On The Processing Of Transactions By Service Organizations; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Implementing Sas No. 70 : Reports On The Processing Of Transactions By Service Organizations; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Guide To Communicating The Results Of Personal Financial Planning Engagements; Pfp Library;, American Institute Of Certified Public Accountants
Guide To Communicating The Results Of Personal Financial Planning Engagements; Pfp Library;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
How To Hire A Marketing Director And Make It Work, Association For Accounting Marketing;American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
How To Hire A Marketing Director And Make It Work, Association For Accounting Marketing;American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Managing Partner 101 : A Primer On Firm Leadership, Robert Michael Greene 1945-, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Managing Partner 101 : A Primer On Firm Leadership, Robert Michael Greene 1945-, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen
Impact Of Fundamental Tax Reform On Domestic Manufacturing, Annette M. Nellen
Faculty Publications
No abstract provided.
Impact Of Tax Reform On International Competitiveness, Annette M. Nellen
Impact Of Tax Reform On International Competitiveness, Annette M. Nellen
Faculty Publications
No abstract provided.
Gender Count By State (Members Only, No Assoc.), American Institute Of Certified Public Accountants (Aicpa)
Gender Count By State (Members Only, No Assoc.), American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1996, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1996, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee
AICPA Professional Standards
No abstract provided.
Statements On Responsibilities In Personal Financial Planning Practice. Revision, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Statements On Responsibilities In Personal Financial Planning Practice. Revision, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Uniform Certified Public Accountant Examination Candidate Brochure, November 1996, American Institute Of Certified Public Accountants
Uniform Certified Public Accountant Examination Candidate Brochure, November 1996, American Institute Of Certified Public Accountants
Examinations and Study
No abstract provided.
Information For Canadian Chartered Accountant Cpa Candidate, Third Edition, American Institute Of Certified Public Accountants. Board Of Examiners
Information For Canadian Chartered Accountant Cpa Candidate, Third Edition, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.