Open Access. Powered by Scholars. Published by Universities.®

Taxation Commons

Open Access. Powered by Scholars. Published by Universities.®

1999

Discipline
Institution
Keyword
Publication
Publication Type

Articles 241 - 270 of 279

Full-Text Articles in Taxation

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1999, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1999

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1999, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Webtrust Principles And Criteria For Business-To-Consumer Electronic Commerce, Version 1.1, June 1999, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 1999

Webtrust Principles And Criteria For Business-To-Consumer Electronic Commerce, Version 1.1, June 1999, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Webtrust Principles And Criteria For Business-To-Consumer Electronic Commerce, Version 2.0, October 15, 1999, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 1999

Webtrust Principles And Criteria For Business-To-Consumer Electronic Commerce, Version 2.0, October 15, 1999, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Using Family Partnerships And Refuting Irs Challenges: Aicpa Flp Valuation Discount White Paper, American Institute Of Certified Accountants; Jan 1999

Using Family Partnerships And Refuting Irs Challenges: Aicpa Flp Valuation Discount White Paper, American Institute Of Certified Accountants;

Guides, Handbooks and Manuals

No abstract provided.


Professor/Practitioner Case Development Program - 1999 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team Jan 1999

Professor/Practitioner Case Development Program - 1999 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Choosing Business Entities, James R. Hall Jan 1999

Cpa's Guide To Choosing Business Entities, James R. Hall

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Benefit Plans For Small Business, James R. Hamill Jan 1999

Cpa's Guide To Benefit Plans For Small Business, James R. Hamill

Guides, Handbooks and Manuals

No abstract provided.


Make Audits Pay : Leveraging The Audit Into Consulting Services, Michael J. Ramos, Linda Delahanty Jan 1999

Make Audits Pay : Leveraging The Audit Into Consulting Services, Michael J. Ramos, Linda Delahanty

Guides, Handbooks and Manuals

No abstract provided.


Solo Practice : An Owner's Manual For Succes, J. Terry Dodds, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee Jan 1999

Solo Practice : An Owner's Manual For Succes, J. Terry Dodds, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Financial Statement Presentation And Disclosure Practices For Not-For-Profit Organizations, Richard F. Larkin, Susan Frohlich Jan 1999

Financial Statement Presentation And Disclosure Practices For Not-For-Profit Organizations, Richard F. Larkin, Susan Frohlich

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division Jan 1999

Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division

Guides, Handbooks and Manuals

No abstract provided.


State Tax Return Preparation Guide For All States' Individual State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee Jan 1999

State Tax Return Preparation Guide For All States' Individual State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.


Meeting The Media: A Guide To Working Effectively With Reporters, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Meeting The Media: A Guide To Working Effectively With Reporters, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Committees 1999/2000, Officers, Board Of Directors, Council, Boards And Committees, State Cpa Socieities, Dates Of Board, Council And Annual Member Mieetings; Appendix J Committee, Technical Resource Panel, Task Force Members Lists And Completed Task Force Projects, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Aicpa Committees 1999/2000, Officers, Board Of Directors, Council, Boards And Committees, State Cpa Socieities, Dates Of Board, Council And Annual Member Mieetings; Appendix J Committee, Technical Resource Panel, Task Force Members Lists And Completed Task Force Projects, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Aicpa Annual Report 1998-99; Stepping Into The Future; Year In Review, American Institute Of Certified Public Accountants Jan 1999

Aicpa Annual Report 1998-99; Stepping Into The Future; Year In Review, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Annual Report 1999, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1999

Annual Report 1999, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Guidance To Practitioners In Conducting And Reporting On An Agreed-Upon Procedures Engagement To Assist Management In Evaluating The Effectiveness Of Its Corporate Compliance Program; Statement Of Position 99-1;, American Institute Of Certified Public Accountants. Health Care Pilot Task Force Jan 1999

Guidance To Practitioners In Conducting And Reporting On An Agreed-Upon Procedures Engagement To Assist Management In Evaluating The Effectiveness Of Its Corporate Compliance Program; Statement Of Position 99-1;, American Institute Of Certified Public Accountants. Health Care Pilot Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


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), 1999, May 17, American Institute Of Certified Public Accountants. Peer Review Board Jan 1999

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), 1999, May 17, 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 section 100). This proposal: 1. Replaces the term "on-site peer review" with "systemic review" in order to more accurately describe this type of peer review. On a systemic review, the reviewer expresses an opinion on the firm's system of quality control (page 7). 2. Changes the definition of engagements that require a firm to have an on-site (systemic) review. Firms that perform services listed in paragraph 4 of the Standards (which includes review …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Aug. 2, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1999

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Aug. 2, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence [Definition of Member or Member's Firm]; 2. PROPOSED REVISION OF INTERPRETATION 501-1 UNDER RULE 501: Retention of Client Records; 3. PROPOSED REVISION TO RULING 41 UNDER RULE 101: Member as Auditor of Insurance a Financial Services Company that Manages Member's Assets; 4. PROPOSED REVISION TO RULING 109 UNDER RULE 101: Member's Investment in Financial Services Products That Invest in Clients; 5. PROPOSED RULING UNDER RULE 101: Employee Benefit Plan Sponsored by Client


Proposed Statement On Auditing Standards : Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information;Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Oct. 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Proposed Statement On Auditing Standards : Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information;Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Oct. 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

On September 28, 1998, Securities and Exchange Commission (SEC) Chairman Arthur Levitt, Jr., expressed significant concern about the quality of financial reporting in corporate America. Chairman Levitt described the problem as one that must be addressed by the entire financial community rather than the government alone and called for several actions, including the formation of a blue ribbon panel to develop recommendations to improve audit committee performance. The panel was formed and named the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC). In February 1999, the BRC issued Report and Recommendations of the Blue Ribbon Committee …


Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Nov. 29, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Nov. 29, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Federal Accounting Standards Advisory Board (FASAB) was organized in 1991 by the United States Department of the Treasury, the United States Office of Management and Budget, and the United States General Accounting Office to establish financial accounting and reporting standards for federal governmental entities. On October 19, 1999, AICPA Council adopted a resolution recognizing the FASAB as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, "Accounting Principles," of the AlCPA's Code of Professional Conduct. Members may now express an opinion that the financial statements of a federal governmental entity are …


Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Written Business Valuations ;Financial Statements Included In Written Business Valuations; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1999

Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Written Business Valuations ;Financial Statements Included In Written Business Valuations; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

Financial statements included in written business valuations frequently contain departures from generally accepted accounting principles (GAAP) or an other comprehensive basis of accounting (OCBOA) because the purpose of such financial statements is solely to assist in developing and presenting the business valuation of an entity. This Statement is being issued to exempt financial statements included in written business valuations from the applicability of Statement on Standards for Accounting and Review Services (SSARS) 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), because users of these statements do not require that the statements be in …


Comment Letters On Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Comment Letters On Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1999

Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1999

Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Highlights Of November 19 Isb Meeting: Independence Standards Board Issues Final Ruling On Mutual Funds, Independence Standards Board Jan 1999

Highlights Of November 19 Isb Meeting: Independence Standards Board Issues Final Ruling On Mutual Funds, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting For And Reporting Of Certain Defined Contribution Plan Investments And Other Disclosure Matters : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1999

Accounting For And Reporting Of Certain Defined Contribution Plan Investments And Other Disclosure Matters : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Resource: Aicpa's Accounting And Auditing Literature, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Resource: Aicpa's Accounting And Auditing Literature, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa Vision: 2011 And Beyond: Focus On The Horizon, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Cpa Vision: 2011 And Beyond: Focus On The Horizon, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Using Family Partnerships And Refuting Irs Challenges; Flp Valuation Discount White Paper, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Using Family Partnerships And Refuting Irs Challenges; Flp Valuation Discount White Paper, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.