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Articles 121 - 150 of 264
Full-Text Articles in Taxation
Amendment To Statement On Standards For Accounting And Review Services No. 1, Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Amendment To Statement On Standards For Accounting And Review Services No. 1, Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Statements On Standards For Tax Services, 1-8 (August 2000, American Institute Of Certified Public Accountants. Tax Executive Committee
Statements On Standards For Tax Services, 1-8 (August 2000, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
News Release: Board Issues Conceptual Framework Ed, November 27, 2000, Independence Standards Board
News Release: Board Issues Conceptual Framework Ed, November 27, 2000, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board
Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada
Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards
Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force
Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans (the Guide), and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. This proposed SOP would: 1. Revise the standards for measuring, reporting, and disclosing estimated future postretirement benefit payments that are to be funded partially or entirely by plan participants. 2. Specify the presentation requirements for benefit obligation information. 3. Establish standards of financial accounting and reporting for certain postemployment benefits provided by health and welfare benefit plans. 4. Clarify the measurement date for benefit …
Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force
Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on accounting by insurance enterprises for demutualizations and the formation of mutual insurance holding companies (MIHC). The proposed SOP also applies to stock insurance enterprises that apply SOP 95-1, Accounting for Certain Insurance Activities of Mutual Life Insurance Enterprises, to account for participating policies that meet the criteria of paragraph 5 of SOP 95-1. The proposed SOP specifies the following: 1. Financial statement presentation of the closed block. Closed block assets, liabilities, revenues, and expenses should be displayed together with all other assets, liabilities, revenues, and expenses of the insurance enterprise based …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 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), 2000, Apr. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Certain Statements on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement; 2. PROPOSED REVISION TO RULING 100 UNDER RULE 101: Actions Permitted-Report Re-issuance When Independence Is Impaired; 3. PROPOSED REVISION TO RULING 108 UNDER RULE 101: Participation of Member, Spouse or Dependent in Retirement, Savings, or Similar Plan Sponsored by, or That Invest in, Client; 4. PROPOSED REVISION OF INTERPRETATION 501-5 UNDER RULE 501: …
Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee
Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 1, Tax Return Positions; 2. PROPOSED INTERPRETATION NO. 1-1, "Realistic Possibility Standard" D PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 2, Answers to Questions on Returns; 3. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 3, Certain Procedural Aspects of Preparing Returns; 4. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 4, Use of Estimates; 5. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 5, Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision; 6. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 6, Knowledge of …
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement : 1. Withdraws Statement on Auditing Standards (SAS) No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement (AICPA, Professional Standards, vol. 1, AU sec. 622). The guidance in SAS No. 75 currently parallels the guidance in Statement on Standards for Attestation Engagements (SSAE) No. 4, Agreed-Upon Procedures Engagements (AICPA, Professional Standards, vol. 1, AT sec. 600). However, one difference between the two standards is that SAS No. 75 does not require a written assertion as a condition for performance of an agreed-upon procedures engagement. This assertion is effectively embodied in …
Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force
Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) amends SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, to include within the scope of SOP 95-2 investment partnerships that are commodity pools subject to regulation under the Commodity Exchange Act of 1974.
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) amends 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 provide guidance to auditors about the effect of information technology (IT) on internal control, and on the auditor's understanding of internal control and assessment of control risk. The Auditing Standards Board (ASB) believes the guidance is needed because entities …
Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on accounting for investors' interests in unconsolidated real estate investments. It provides guidance on when and how the equity method of accounting should be applied to such investments. It is intended to supersede SOP 78-9, Accounting for Investments in Real Estate Ventures. This proposed SOP would require the following: 1. An investor holding an equity investment (including nonvoting common stock or nonredeemable preferred stock) in an investee should follow the equity method of accounting for that investee when the investor has the ability to exercise significant influence over the investee, unless the …
Cpa's Basic Guide To Credit And Collection Techniques, Kathy Boyle
Cpa's Basic Guide To Credit And Collection Techniques, Kathy Boyle
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Basic Guide To Proven Estate Planning Strategies To Protect Client Wealth, David Thomas Iii, Margaret L. Toal
Cpa's Basic Guide To Proven Estate Planning Strategies To Protect Client Wealth, David Thomas Iii, Margaret L. Toal
Guides, Handbooks and Manuals
No abstract provided.
Cpa Webtrust Practitioners' Guide, Christopher J. Leach
Cpa Webtrust Practitioners' Guide, Christopher J. Leach
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
3 1/2" disk not readable and so not included in PDF
Auto Dealership Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Auto Dealership Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Abcs Of Independence : A Basic Primer For Understanding Aicpa Independence Standards; Audit Risk Alerts, American Institute Of Certified Public Accountants
Abcs Of Independence : A Basic Primer For Understanding Aicpa Independence Standards; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, July 2000 Edtion, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, July 2000 Edtion, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Casinos With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Audits Of Casinos With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2000 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2000 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Independence Standards Board - Minutes, Meeting Of March 20, 2000: Public Session, Independence Standards Board
Independence Standards Board - Minutes, Meeting Of March 20, 2000: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Eldercare Services - 2000; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team; American Institute Of Certified Public Accountants. Eldercare Services Task Force
Cpa Eldercare Services - 2000; Assurance Services Alerts, American Institute Of Certified Public Accountants. Assurance Services Team; American Institute Of Certified Public Accountants. Eldercare Services Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Systrust - 2000; Assurance Services Alerts, American Institute Of Certified Public Accountants
Systrust - 2000; Assurance Services Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.