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Taxation Commons

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2001

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Institution
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Articles 211 - 240 of 252

Full-Text Articles in Taxation

Webtrust Program: Security Principle And Criteria, January 1, 2001, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Webtrust Program: Security Principle And Criteria, January 1, 2001, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Webtrust Program : Availability Principle And Criteria, Version 3.0, January 1, 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Effects Of A Third-Party Service Provider In A Webtrust Or Similar Engagement, Version 3.0, November 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Effects Of A Third-Party Service Provider In A Webtrust Or Similar Engagement, Version 3.0, November 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Marketing A Consulting Niche, Allan D. Koltin, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee, American Institute Of Certified Public Accountants. Consulting Services Executive Committee Jan 2001

Marketing A Consulting Niche, Allan D. Koltin, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee, American Institute Of Certified Public Accountants. Consulting Services Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Professor/Practitioner Case Development Program - 2001 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team Jan 2001

Professor/Practitioner Case Development Program - 2001 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team

Guides, Handbooks and Manuals

No abstract provided.


Auditing Multiemployer Plans, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Team Jan 2001

Auditing Multiemployer Plans, American Institute Of Certified Public Accountants. Accounting And Auditing Publications Team

Guides, Handbooks and Manuals

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, Joseph F. Moraglio, Deborah Keobele Jan 2001

Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations, Joseph F. Moraglio, Deborah Keobele

Guides, Handbooks and Manuals

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, Deborah Koebele Jan 2001

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, Deborah Koebele

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Valuing A Closely Held Business; Small Business Consulting; Consulting Services Practice Aid 93-3, Gary R. Trugman Jan 2001

Cpa's Guide To Valuing A Closely Held Business; Small Business Consulting; Consulting Services Practice Aid 93-3, Gary R. Trugman

Guides, Handbooks and Manuals

No abstract provided.


Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis Jan 2001

Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis

Guides, Handbooks and Manuals

No abstract provided.


Tax Policy Concept: Guiding Principles Of Good Tax Policy: A Framework For Evaluating Tax Proposals, American Institute Of Certified Public Accountants. Tax Division Jan 2001

Tax Policy Concept: Guiding Principles Of Good Tax Policy: A Framework For Evaluating Tax Proposals, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Auditing For Related Parties And Related Party Transactions: A Toolkit For Accountants And Auditors, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Accounting And Auditing For Related Parties And Related Party Transactions: A Toolkit For Accountants And Auditors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill Jan 2001

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division Jan 2001

Tax Practice Guides And Checklists 2001, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library Jan 2001

National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library

Guides, Handbooks and Manuals

No abstract provided.


Practice Alert No. 2001-2; Audit Considerations In Times Of Economic Uncertainty, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Practice Alert No. 2001-2; Audit Considerations In Times Of Economic Uncertainty, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


White Paper: Independence Rules Modernization Project, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2001

White Paper: Independence Rules Modernization Project, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.


Computerizing The Uniform Cpa Examination -- Issues, Strategies, And Policies: An Update, March 5, 2001; Briefing Paper No. 2, Joint Aicpa/Nasba Computerization Implementation Committee Jan 2001

Computerizing The Uniform Cpa Examination -- Issues, Strategies, And Policies: An Update, March 5, 2001; Briefing Paper No. 2, Joint Aicpa/Nasba Computerization Implementation Committee

Examinations and Study

No abstract provided.


Aicpa Annual Report 2000-01; Strengthening Our Foundation...Building Oppportunities, American Institute Of Certified Public Accountants Jan 2001

Aicpa Annual Report 2000-01; Strengthening Our Foundation...Building Oppportunities, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2001, For Academic Year 1999-2000, Beatrice Sanders, Steve Goldfarb, Leticia B. Romeo Jan 2001

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2001, For Academic Year 1999-2000, Beatrice Sanders, Steve Goldfarb, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


Final Annual Report 2001, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 2001

Final Annual Report 2001, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force Jan 2001

Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force

Guides, Handbooks and Manuals

No abstract provided.


Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Jan 2001

Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Statement Of Position 01-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Statement Of Position 01-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2001

Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Statement Of Position 01-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification ;Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Naic Task Force Jan 2001

Proposed Statement Of Position : Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification ;Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Naic Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed AICPA Statement of Position (SOP) amends AICPA SOP 94-5, Disclosures of Certain Matters in the Financial Statements of Insurance Enterprises, as a result of the completion of the National Association of Insurance Commissioners (NAIC) Codification of statutory accounting practices for certain insurance enterprises. The amendments to SOP 94-5 included in this proposed SOP would require insurance enterprises to disclose, at the date each balance sheet is presented, beginning with financial statements for fiscal years beginning on or after January 1, 2001, a description of the prescribed or permitted statutory accounting practice and the related monetary effect on statutory …


Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force Jan 2001

Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The body of auditing literature grew and evolved considerably during the twentieth century. American Institute of Certified Public Accountants (AICPA) boards and committees have issued ninety-three Statements on Auditing Standards (SASs), some of which have been superseded, and numerous auditing interpretations. The AICPA also has published Auditing Statements of Position, Audit and Accounting Guides and numerous other publications containing guidance of varying authority on how to conduct an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Although the AICPA has, on occasion, realigned and clarified the authority of these publications, some uncertainty remains in the minds …


Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force Jan 2001

Aicpa Audit And Accounting Guide: Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies;Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2001, American Institute Of Certified Public Accountants. Financial Institution Guide Combination Task Force

Exposure Drafts, Comment Letters, and Statements of Position

(This copy is missing Appendices A and B.) This American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide has been prepared to assist financial institutions in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent accountants in reporting on financial statements (and, as discussed in appendix B, other written management assertions) of those entities. Chapters of the Guide are generally organized by financial statement line item into four sections: a. An Introduction that describes the general transactions and risks associated with the audit area. (The introduction does not address all possible transactions …


Staff Report: A Conceptual Framework For Auditor Independence, Independence Standards Board Jan 2001

Staff Report: A Conceptual Framework For Auditor Independence, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Isb Independence Issues Committee Members, Independence Standards Board. Independence Issues Committee Jan 2001

Isb Independence Issues Committee Members, Independence Standards Board. Independence Issues Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letter On The European Commission’S Consultative Paper, “Statutory Auditors’ Independence In The Eu: A Set Of Fundamental Principles.”, Arthur Siegel, Independence Standards Board Jan 2001

Comment Letter On The European Commission’S Consultative Paper, “Statutory Auditors’ Independence In The Eu: A Set Of Fundamental Principles.”, Arthur Siegel, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.