Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
- Keyword
-
- Manuals (19)
- Etc (18)
- Accounting -- Periodicals; Tax planning -- Periodicals (12)
- Independence Standards Board (12)
- Finance (8)
-
- Accountants -- Professional ethics; Independence Standards Board. Independence Issues Committee (7)
- Accounting firms -- Management (7)
- American Institute of Certified Public Accountants. Auditing Standards Board;Minutes; Auditing -- Standards --United States; (7)
- Auditing -- Standards -- United States (6)
- Financial planners -- United States -- Periodicals; Finance (6)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (6)
- Accounting -- Examinations -- Standards -- United States (4)
- Etc.; Disclosure in accounting -- Handbooks (4)
- Exposure draft (American Institute of Certified Public Accountants) 1998 (4)
- Accountants -- Professional ethics (3)
- Accounting -- History -- Bibliography (3)
- Attest function (Auditing) -- Standards -- United States (3)
- Books -- Reviews (3)
- Etc.; Financial statements -- United States -- Handbooks (3)
- Etc; Disclosure in accounting -- Handbooks (3)
- Evidence (3)
- Expert -- Periodicals; Valuation -- Periodicals (3)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (3)
- Laws (3)
- Academy of Accounting Historians (2)
- Accountants -- Legal status (2)
- Accountants -- Professional ethics; Independence Standards Board (2)
- Accounting -- Examinations (2)
- Accounting -- Iraq -- History (2)
- Accounting -- United States -- Quality control;Accounting -- Standards -- United States;Peer review -- United States (2)
- Publication
-
- Association Sections, Divisions, Boards, Teams (48)
- Industry Guides (AAGs), Risk Alerts, and Checklists (46)
- Guides, Handbooks and Manuals (40)
- Newsletters (40)
- Accounting Historians Journal (33)
-
- Accounting Historians Notebook (32)
- Exposure Drafts, Comment Letters, and Statements of Position (31)
- AICPA Professional Standards (8)
- Examinations and Study (8)
- AICPA Annual Reports (7)
- AICPA Committees (3)
- Statements on Auditing Standards (3)
- Accounting Trends and Techniques (2)
- CBN Statistical Bulletin (1)
- Presidential Scholars Theses (1990 – 2006) (1)
- Upjohn Press (1)
- Publication Type
Articles 271 - 300 of 304
Full-Text Articles in Taxation
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1997, For Academic Year 1995-96, Beatrice Sanders, Leticia B. Romeo
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1997, For Academic Year 1995-96, Beatrice Sanders, Leticia B. Romeo
AICPA Annual Reports
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations, 1998, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations, 1998, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa)
Elijah Watt Sells Award, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Cpa's Guide To High-Risk Investment Strategies : Derivatives, Options, Straddles, And Other Hedges, D. L. Smith
Cpa's Guide To High-Risk Investment Strategies : Derivatives, Options, Straddles, And Other Hedges, D. L. Smith
Guides, Handbooks and Manuals
No abstract provided.
Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Statement Of Position 98-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Statement Of Position 98-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 15, 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), 1998, April 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF THE DEFINITION OF CLIENT UNDER ET SECTION 92; 2. PROPOSED REVISION OF INTERPRETATION 101-2 UNDER RULE 101: Former Practitioners and Firm Independence; 3. PROPOSED REVISION OF RULING NO. 191 UNDER RULE 501 AND RULING NO. 22 UNDER RULE 301: Member Removing Client Files From an Accounting Firm; 4. PROPOSED INTERPRETATION UNDER RULE 101: The Effect of Alternative Practice Structures on the Applicability of Independence Rules; 5. PROPOSED REVISION OF ET SECTION 91.02, Applicability; 6. PROPOSED REVISION OF INTERPRETATION 505-2 UNDER RULE 505: Application of Rules of Conduct to Members Who Operate Own a Separate Business; 7. …
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 20, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 20, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board is issuing this exposure draft to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2, PR sec. 100). This proposal: 1. Expands the definition of an accounting and auditing practice for the purposes of performing and reporting on a peer review to conform with 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. 1, QC sec. 20), thereby including all engagements performed under the Statements on Standards for Attestation Engagements. 2. States that any …
Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
An attestation engagement is one in which a practitioner expresses a conclusion about the reliability of a written assertion or statement that is the responsibility of another party. For example, management may state that the entity's internal control over financial reporting is effective as of a certain date or for a specified period of time. Such engagements are performed pursuant to the Statements on Standards for Attestation Engagements (SSAEs) which are promulgated by the Auditing Standards Board (ASB). The type of subject matter that could be addressed by such assertions is broad and includes internal control, compliance with laws and …
Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems
Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Guide discusses those aspects of accounting and auditing unique to life and health insurance entities and was developed to assist life and health insurance entities in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. In addition, the proposed Guide contains significant discussions of statutory accounting practices (SAP) that includes laws, regulations, and administrative rulings adopted by the various states that govern the operations and reporting requirements of life insurance entities. Because this is a category B GAAP document as defined by SAS …
Proposed Audit And Accounting Guide : Audits Of Investment Companies;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Audit And Accounting Guide : Audits Of Investment Companies;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Guide has been written with the assumption that readers are proficient in accounting and auditing in general but not necessarily familiar with the investment company industry. Accordingly, the Guide includes extensive investment company industry background and explanatory material. Chapter 1 provides background information and terminology that is intended to help the reader better understand the industry. Chapters 2 through 4 and chapter 8 focus on the major financial statement components that have unique accounting and auditing requirements for investment companies. Chapter 5 focuses on unique accounting, operational, and auditing aspects of complex capital structures of investment companies, including multiple-class …
Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements, American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting On The Costs Of Start-Up Activities, Draft Dated 1/8/1998, Sent To Fasb, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Reporting On The Costs Of Start-Up Activities, Draft Dated 1/8/1998, Sent To Fasb, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Role Of Essay Questions And Problems In The Uniform Cpa Examination: Discussion Memorandum, September 15, 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Role Of Essay Questions And Problems In The Uniform Cpa Examination: Discussion Memorandum, September 15, 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
101 Questions To Ask Your Cpa, American Institute Of Certified Public Accountants. Division For Cpa Firms
101 Questions To Ask Your Cpa, American Institute Of Certified Public Accountants. Division For Cpa Firms
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standards Board - Minutes Of Meetings, Meeting Of August 31, 1998: Public Session, Independence Standards Board
Independence Standards Board - Minutes Of Meetings, Meeting Of August 31, 1998: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Introducing The Independence Standards Board: Background, Organization, Mission, And General Operation, May 30, 1998, John H. Towers, Independence Standards Board
Introducing The Independence Standards Board: Background, Organization, Mission, And General Operation, May 30, 1998, John H. Towers, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Horizons For The Auditing Standards Board : Strategic Initiatives Toward The Twenty-First Century, American Institute Of Certified Public Accountants. Auditing Standards Board
Horizons For The Auditing Standards Board : Strategic Initiatives Toward The Twenty-First Century, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Compensation And Disclosure Issues In Personal Financial Planning: White Paper, American Institute Of Certified Public Accountant. Personal Financial Planning Executive Committee
Compensation And Disclosure Issues In Personal Financial Planning: White Paper, American Institute Of Certified Public Accountant. Personal Financial Planning Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations : Practice Aids;, Joseph F. Moraglio, Venita M. Wood
Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations : Practice Aids;, Joseph F. Moraglio, Venita M. Wood
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Saving Tax Dollars For Farm Clients;, Andrew R. Biebl, Robert J. Ranweiler
Cpa's Guide To Saving Tax Dollars For Farm Clients;, Andrew R. Biebl, Robert J. Ranweiler
Guides, Handbooks and Manuals
No abstract provided.
Cpa Eldercare : A Practitioner's Resource Guide;, Jay H. Kaplan, Pamela W. Kaplan, Robert Durak
Cpa Eldercare : A Practitioner's Resource Guide;, Jay H. Kaplan, Pamela W. Kaplan, Robert Durak
Guides, Handbooks and Manuals
No abstract provided.
Comparing Attest And Management Advisory Services : A Guide For The Practitioner; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Comparing Attest And Management Advisory Services : A Guide For The Practitioner; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Document Image Processing, John Graves, Jacqueline Justice, Marge Cataldo
Cpa's Guide To Document Image Processing, John Graves, Jacqueline Justice, Marge Cataldo
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Workflow Management, John Graves, Kimberly S. Hill, Lisa F. Allen
Cpa's Guide To Workflow Management, John Graves, Kimberly S. Hill, Lisa F. Allen
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1998, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1998, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Management's Discussion And Analysis; Statement On Standards For Attestation Engagements 8;, American Institute Of Certified Public Accountants. Auditing Standards Board
Management's Discussion And Analysis; Statement On Standards For Attestation Engagements 8;, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Reporting On Pass/Fail Grades On The Uniform Cpa Examination: Status Report, December 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Reporting On Pass/Fail Grades On The Uniform Cpa Examination: Status Report, December 1998, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.