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- Accounting -- Periodicals; Tax planning -- Periodicals (12)
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- American Institute of Certified Public Accountants. Auditing Standards Board;Minutes; Auditing -- Standards --United States; (6)
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- Financial planners -- United States -- Periodicals; Finance (6)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (6)
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Articles 211 - 240 of 247
Full-Text Articles in Taxation
Foreign Accountancy Institutes As Of 1997, American Institute Of Certified Public Accountants (Aicpa)
Foreign Accountancy Institutes As Of 1997, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Policies For The Cpe Membership Requirement, Including The Statement On Standards For Formal Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants (Aicpa)
Policies For The Cpe Membership Requirement, Including The Statement On Standards For Formal Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Minority Initiatives Committee, American Institute Of Certified Public Accountants. Minorities Initiatives Committee
Minority Initiatives Committee, American Institute Of Certified Public Accountants. Minorities Initiatives Committee
AICPA Committees
No abstract provided.
Intellectual Capital And Human Resources Issues In The Big 6, American Institue Of Certified Public Accountants. Women And Family Issues Executive Committee
Intellectual Capital And Human Resources Issues In The Big 6, American Institue Of Certified Public Accountants. Women And Family Issues Executive Committee
AICPA Committees
No abstract provided.
Aicpa Annual Report 1996-97; Setting Our Sights On...Tomorrow, American Institute Of Certified Public Accountants
Aicpa Annual Report 1996-97; Setting Our Sights On...Tomorrow, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Cpa's Guide To Information Security, John Graves, Kim Hill Torrence
Cpa's Guide To Information Security, John Graves, Kim Hill Torrence
Guides, Handbooks and Manuals
No abstract provided.
Comment Letters To Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities;, 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, Communication Between Predecessor And Successor Auditors;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards, Communication Between Predecessor And Successor Auditors;, 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 : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Proposed Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards"); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is proposing an amendment to existing standards to provide guidance on obtaining an understanding with the client about the services to be performed. Currently, such guidance is not included in the Statements on Auditing Standards (SASs) or the Statements on Standards for Attestation Engagements (SSAEs). However, the recently-issued Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice, (AICPA, Professional Standards, vol. 2, QC sec.20) requires that a CPA firm provide policies and procedures for obtaining an understanding with the client regarding services to be …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 14, 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), 1997, Mar. 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED RULINGS UNDER RULE 101: Member Has Significant Influence Over an Entity That Has Significant Influence Over a Client; 2. Member's Investment in Financial Services Products That Invest in Clients; 3. PROPOSED REVISION OF RULING NO. 52 UNDER RULE 101: Unpaid Fees; 4. PROPOSED RULING UNDER RULE 301: Disclosure of Confidential Client Information in Legal Proceedings; 5. PROPOSED REVISION OF INTERPRETATION 501-2 UNDER RULE 501: Discrimination and Harassment in Employment Practices; 6. PROPOSED DELETION OF RULING NO. 82 AND PROPOSED REVISION OF RULING NO. 176 UNDER RULE 502: Newsletter and Member's Association with Newsletters and Publications
Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, 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 the financial reporting of start-up costs. It requires costs of start-up activities to be expensed as incurred. The SOP broadly defines start-up activities and provides examples to help entities determine what costs are and are not within the scope of this SOP. This SOP applies to all nongovernmental entities and is effective for financial statements for fiscal years beginning after December 15, 1997. Earlier application is encouraged in fiscal years for which financial statements previously have not been issued.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Sept. 16, 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), 1997, Sept. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF RULING NO. 3 UNDER RULE 101: Member as Signer or Cosigner of Checks Involvement in Disbursing Client Funds; 2. PROPOSED REVISION OF RULING NO. 31 UNDER RULE 101: Financial Interest in a Performance of Services for Common Interest Realty Associations (CIRAs), Including Cooperatives, Condominium Associations, Planned Unit Developments, Homeowners Associations, and Timeshare Developments , or Other Common Interest Realty Association; 3. PROPOSED DELETION OF RULING NO. 58 UNDER RULE 101: Member as Lessor; 4. PROPOSED REVISION OF RULING NO. 91 UNDER RULE 101: Member Leasing Property To or From a Client; 5. PROPOSED DELETION OF RULING …
Proposed Auditing Interpretation : The Use Of Legal Interpretations As Evidential Matter To Support Management's Assertion That A Transfer Of Financial Assets Qualifies As A Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1997, November 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Auditing Interpretation : The Use Of Legal Interpretations As Evidential Matter To Support Management's Assertion That A Transfer Of Financial Assets Qualifies As A Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1997, November 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter On Accounting For Derivative And Similar Financial Instruments And For Hedging Activities, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letter On Accounting For Derivative And Similar Financial Instruments And For Hedging Activities, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Employers' Disclosures About Pensions And Other Postretirement Benefits : An Amendment Of Fasb Statements No. 87, 88, And 106, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters On Employers' Disclosures About Pensions And Other Postretirement Benefits : An Amendment Of Fasb Statements No. 87, 88, And 106, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting By Insurance And Other Enterprises For Insurance-Related Assessments; Statement Of Position 97-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Insurance And Other Enterprises For Insurance-Related Assessments; Statement Of Position 97-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audit Implications Of Electronic Document Management; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Audit Implications Of Electronic Document Management; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Guides, Handbooks and Manuals
No abstract provided.
Information Technology Age : Evidential Matter In The Electronic Environment; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Information Technology Age : Evidential Matter In The Electronic Environment; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Personal Financial Planning Practice Quality Control Checklist; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Personal Financial Planning Practice Quality Control Checklist; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Guide To Planning For Performing And Creative Artists; Pfp Library;, Mitchell Freedman, Andrew B. Blackman, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guide To Planning For Performing And Creative Artists; Pfp Library;, Mitchell Freedman, Andrew B. Blackman, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Accounting By The Issuer Of Surplus Notes; Practice Bulletin, 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By The Issuer Of Surplus Notes; Practice Bulletin, 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Implementation Initiatives On Sas 82, Consideration Of Fraud In A Financial Statement Audit, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Implementation Initiatives On Sas 82, Consideration Of Fraud In A Financial Statement Audit, American Institute Of Certified Public Accountants. Auditing Standards Board
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Web Commerce, John Graves, Jacqueline Justice
Cpa's Guide To Web Commerce, John Graves, Jacqueline Justice
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Intranets, John Graves, Jacqueline Justice
Cpa's Guide To Intranets, John Graves, Jacqueline Justice
Guides, Handbooks and Manuals
No abstract provided.
Tabulation Of Cpas As Of August 1, 1997, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1997, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Now And Later : Tax Planning For 1997 And 1998, A Cpa's Guide For Small Businesses, American Institute Of Certified Public Accountants (Aicpa)
Now And Later : Tax Planning For 1997 And 1998, A Cpa's Guide For Small Businesses, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Registration Of Confidential Corporate Tax Shelters., American Institute Of Certified Public Accountants (Aicpa)
Registration Of Confidential Corporate Tax Shelters., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Standards For Performing And Reporting On Peer Reviews : Including Interpretations Issued Through January 1, 1997, American Institute Of Certified Public Accountants
Standards For Performing And Reporting On Peer Reviews : Including Interpretations Issued Through January 1, 1997, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Considering Fraud In A Financial Statement Audit : Practical Guidance For Applying Sas No. 82;, Michael J. Ramos, Anita M. Lyons, American Institute Of Certified Public Accountants
Considering Fraud In A Financial Statement Audit : Practical Guidance For Applying Sas No. 82;, Michael J. Ramos, Anita M. Lyons, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Establishing An Understanding With The Client : (Amends Statement On Standards For Attestation Engagements No. 1, Aicpa, Professional Standards, Vol. 1, At Sec. 100; Statement On Standards For Attestation Engagements 7;, American Institute Of Certified Public Accountants. Auditing Standards Board
Establishing An Understanding With The Client : (Amends Statement On Standards For Attestation Engagements No. 1, Aicpa, Professional Standards, Vol. 1, At Sec. 100; Statement On Standards For Attestation Engagements 7;, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.