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Articles 91 - 120 of 279
Full-Text Articles in Taxation
Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians
Accounting History Call For Papers: Accounting In Crises, Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers
Using Distribution Costs In Decision Making At The Dennison Manufacturing Company, 1909 To 1949, Gloria Vollmers
Accounting Historians Journal
Early in the 20th century, predating most academic and practitioner literature, Dennison Manufacturing's top management recognized that certain kinds of distribution costs, normally treated as part of general overhead and allocated based on prime costs, were highly relevant for product-costing and pricing decisions. They pulled as many identifiable direct costs of distribution as possible out of the general overhead pool and assigned them to the appropriate product lines as extra information for the managers of those lines. However, these off-book assignments of costs were not fully understood and caused misunderstandings for many years. New archival evidence allows us to see …
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting And Business Research [Table Of Contents], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Practicing Cpa, Vol. 23 No. 1, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 23 No. 1, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Audit Committee Communications; Statement On Auditing Standards, 090, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment revises Statement on Auditing Standards (SAS) No. 61, Communication With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380.03), and adds a new paragraph to SAS No. 61 (AU sec. 380.11) to reflect recommendation number 8 in the 1999 report of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. This amendment requires an auditor of Securities and Exchange Commission (SEC) clients to discuss with audit committees the auditor's judgments about the quality, not just the acceptability, of the company's accounting principles and underlying estimates in its financial statements. The new language is shown …
In Our Opinion… , Vol. 15 No. 2, April 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 15 No. 2, April 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
In Our Opinion… , Vol. 15 No. 1, January 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
In Our Opinion… , Vol. 15 No. 1, January 1999, American Institute Of Certified Public Accountants. Audit And Attest Standards Team
Newsletters
No abstract provided.
Cpa Expert 1999 Spring, American Institute Of Certified Public Accountants
Cpa Expert 1999 Spring, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Valuing Intellectual Property And Calculating Infringement Damages : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-2, Joseph A. Agiato, Michael J. Mard, American Institute Of Certified Public Accountants. Management Consulting Services Team
Valuing Intellectual Property And Calculating Infringement Damages : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-2, Joseph A. Agiato, Michael J. Mard, American Institute Of Certified Public Accountants. Management Consulting Services Team
Newsletters
No abstract provided.
Cpa Client Tax Letter, January/February/March 1999, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, January/February/March 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Expert 1995-1999 Cumulative Index, American Institute Of Certified Public Accountants
Cpa Expert 1995-1999 Cumulative Index, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1999 Fall, American Institute Of Certified Public Accountants
Cpa Expert 1999 Fall, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1999 Summer, American Institute Of Certified Public Accountants
Cpa Expert 1999 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Expert 1999 Winter, American Institute Of Certified Public Accountants
Cpa Expert 1999 Winter, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee
Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee
Newsletters
No abstract provided.
Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with the language and concepts in SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319), to state that the SAS is applicable if …
Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams
Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams
Accounting Historians Journal
When deciding upon the price to charge for one of their products, the managers of the Soho Foundry in Birmingham placed great reliance upon the data stored in their accounting system. By the last decade of the 18th century, the nature of the steam engine business was changing rapidly and reputation alone was insufficient to attract customers. Also, as more industrialists decided upon steam as a source of power and competition to supply their needs increased, more attention had to be paid to price structures. The increasing standardization of products meant that a price list could be determined. The partners …
Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97: Discussion Paper, American Institute Of Certified Public Accountants. Insurance Companies Committee
Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97: Discussion Paper, American Institute Of Certified Public Accountants. Insurance Companies Committee
AICPA Committees
No abstract provided.
Employee Benefit Plans Industry Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1999/2000; 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 - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa's Basic Guide To Mergers & Acquisitions, Ronald G. Quintero
Cpa's Basic Guide To Mergers & Acquisitions, Ronald G. Quintero
Guides, Handbooks and Manuals
No abstract provided.
Audit Adjustments; Statement On Auditing Standards, 089, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Audit Adjustments; Statement On Auditing Standards, 089, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
In accordance with AU section 310.05, the auditor should establish an understanding with the client regarding the services to be performed for each engagement. That understanding should be documented, preferably in an engagement letter or other written communication. AU section 310.06 specifies various matters that generally are addressed in the understanding, including management's responsibility for the financial statements. One of the matters that is not specifically addressed is management's responsibility for determining the appropriate disposition of financial statement misstatements aggregated by the auditor. This amendment adds the following to the list in AU section 310.06 of matters that generally are …
Investment Companies Industry Developments, 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Airlines With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Sampling (1999); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Audit Sampling Task Force
Audit Sampling (1999); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Audit Sampling Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Organizations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.