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Articles 91 - 120 of 264
Full-Text Articles in Taxation
In Our Opinion… , Vol. 16 No. 4, October 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
In Our Opinion… , Vol. 16 No. 4, October 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group
Newsletters
No abstract provided.
Planner, Volume 14, Number 5, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 14, Number 5, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, Accounting Principles, of the AICPA's Code of Professional Conduct. This amendment adds the following two new paragraphs to Statement on Auditing Standards (SAS) No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor's Report, to establish a hierarchy of accounting principles for federal governmental entities.
Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
Withdrawal of Statement on Auditing Standards 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; Amendment to SAS No. 58, Reports on Audited Financial Statements, AICPA, Professional Standards, vol. 1, AU sec. 508; and Amendment to SAS No. 84, Communications Between Predecessor and Successor Auditors, AICPA, Professional Standards, vol. 1, AU sec. 315.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's financial statements.3 Those assertions4 are classified according to five broad categories that are discussed in SAS No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326.03-.08).
Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)
Statements on Auditing Standards
No abstract provided.
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians
Accounting Historians Journal
No abstract provided.
Construction Contractors Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
E-Business Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
E-Business Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Bidding For Business: The Efficacy Of Local Economic Development Incentives In A Metropolitan Area, John E. Anderson, Robert W. Wassmer
Bidding For Business: The Efficacy Of Local Economic Development Incentives In A Metropolitan Area, John E. Anderson, Robert W. Wassmer
Upjohn Press
Anderson and Wassmer examine the use and effectiveness of local economic development incentives within a specific region, the Detroit metropolitan area. The Detroit area serves as a good example, they say, because of the area's 20-plus year track record of its communities offering the gamut of economic incentives aimed at redirecting economic activity and jobs. The evidence they uncover reveals factors that drive cities not just in this Southeast Michigan area, but nationwide to offer particular types of incentives that are more or less generous than those offered by their neighbors.
Audits Of Airlines With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Credit Unions, With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Audits Of Credit Unions, With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Organizations With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Personal Financial Statements Guide With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Personal Financial Statements Guide With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Risk Alert - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Audit Risk Alert - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Compilation And Review Alert - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Compilation And Review Alert - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Common Interest Realty Associations Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Practical Guidance For Implementing Ssars 8 : How To Understand And Apply The Amendments To Ssars 1; Compilation And Review Alert;Audit Risk Alerts, J. Russell Madray, Alan J. Winters
Practical Guidance For Implementing Ssars 8 : How To Understand And Apply The Amendments To Ssars 1; Compilation And Review Alert;Audit Risk Alerts, J. Russell Madray, Alan J. Winters
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Webtrust - 2000; Assurance Services Alerts, American Institute Of Certified Public Accountants
Webtrust - 2000; Assurance Services Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, July 2000 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, July 2000 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Contribution Pension 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 Defined Contribution Pension 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.
Tax Reform And Automatic Stabilization, Thomas J. Kniesner, James P. Ziliak
Tax Reform And Automatic Stabilization, Thomas J. Kniesner, James P. Ziliak
Center for Policy Research
A fundamental property of a progressive income tax is that it provides implicit insurance against shocks to income by dampening the variability of disposable income and consumption. The Economic Recovery Tax Act of 1981 (ERTA) in combination with the Tax Reform Act of 1986 (TRA86) greatly reduced the number of marginal tax brackets and the maximum marginal rate, which limits the stabilizing effect of the tax system on household consumption when pre-tax income fluctuates. We examine the effect of the federal income tax reforms of the 1980s on the associated degree of automatic stabilization of consumption. The empirical framework derives …
Aicpa/Cica Webtrust Program For Online Privacy, November 30, 2000, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Aicpa/Cica Webtrust Program For Online Privacy, November 30, 2000, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Webtrust Program : Business Practices And Transaction Integrity Principle And Criteria, Version 3.0, October 16, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 16, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Webtrust Program : Business Practices And Transaction Integrity Principle And Criteria, Version 3.0, October 16, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 16, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.