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2001

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Institution
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Articles 91 - 120 of 252

Full-Text Articles in Taxation

Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue] Jan 2001

Accounting Historians Journal, 2001, Vol. 28, No. 2 [Whole Issue]

Accounting Historians Journal

December issue


In Our Opinion… , Vol. 17 No. 2, April 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2001

In Our Opinion… , Vol. 17 No. 2, April 2001, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


Accounting Trends And Techniques, 55th Annual Survey, 2001 Edition, American Institute Of Certified Public Accountants Jan 2001

Accounting Trends And Techniques, 55th Annual Survey, 2001 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Construction Contractors Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2001

Construction Contractors Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Employee Benefit Plans Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Insurance Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Insurance Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Organizations Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Not-For-Profit Organizations Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2001

Investment Companies Industry Developments, 2001/02; 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, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 2001

Audits Of Airlines With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 2001

Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

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 Jan 2001

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, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee Jan 2001

Audits Of Casinos With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Organizations With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 2001

Health Care Organizations With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

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, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee Jan 2001

Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Common Interest Realty Associations Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Systrust - 2001; Assurance Services Alerts, American Institute Of Certified Public Accountants Jan 2001

Systrust - 2001; 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 Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, October 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West Jan 2001

Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, October 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 2001

Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2001

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

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, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica Jan 2001

Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 2001

Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich Jan 2001

Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Yelena Mishkevich

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Banks And Savings Institutions : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 2001

Checklists And Illustrative Financial Statements For Banks And Savings Institutions : A Financial Accounting And Reporting Practice Aid, January 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

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 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2001

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Proposed Statement On Responsibilities For Litigation Services No. 1;Statement On Responsibilities For Litigation Services No. 1; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Dec. 1, American Institute Of Certified Public Accountants. Statement On Responsibilities Task Force. Litigation And Dispute Resolution Services Subcommittee Jan 2001

Proposed Statement On Responsibilities For Litigation Services No. 1;Statement On Responsibilities For Litigation Services No. 1; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Dec. 1, American Institute Of Certified Public Accountants. Statement On Responsibilities Task Force. Litigation And Dispute Resolution Services Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

The exposure draft sets forth the responsibilities of a litigation services practitioner in a litigation services engagement. The purpose of this exposure draft is to solicit comments from CPAs who provide litigation services and other interested parties. The proposed SOR provides guidance on the application of the Statement on Standards for Consulting Services for a CPA providing litigation service consulting. The exposure draft accomplishes the following: 1. Incorporates into the SOR selected provisions of Special Reports that have been issued previously by the AICPA. 2. Provides guidance as to the application of consulting standards in a litigation services engagement. 3. …


Aicpa/Cica Webtrust Program : Business Practices/Transaction Integrity Principle And Criteria, January 1, 2001, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Aicpa/Cica Webtrust Program : Business Practices/Transaction Integrity 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 : Confidentiality Principle And Criteria, Version 3.0, June 15, 2001; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 15, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2001

Webtrust Program : Confidentiality Principle And Criteria, Version 3.0, June 15, 2001; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 15, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


News Release, April 12, 2001: Cpa Journal Profile Of The Independence Standards Board, Independence Standards Board Jan 2001

News Release, April 12, 2001: Cpa Journal Profile Of The Independence Standards Board, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Examining The Role Of Increased Penalties On Tax Advisers In Improving Tax Compliance Under The Self-Assessment System, K. Sandra Segaran Karuppiah Jan 2001

Examining The Role Of Increased Penalties On Tax Advisers In Improving Tax Compliance Under The Self-Assessment System, K. Sandra Segaran Karuppiah

Student Works (2000-2009)

This study is motivated by a recent amendment to the Income Tax Act, 1967 as part of the tax reform under the Self-Assessment System. Section 114 (1A) now imposes criminal sanctions against those who are negligent in advising and assisting in income tax returns which result in an understatement of tax liability if they do not exercise reasonable care. This study empirically examines the perception of tax agents on the introduction of section 114 (1A) in relation to their understanding and perception of the concept of reasonable care. It further examines perceptions with regards to the fairness of this provision; …


Accounting By Certain Entities (Including Entities With Trade Receivables) That Lend To Or Finance The Activities Of Others; Statement Of Position 01-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2001

Accounting By Certain Entities (Including Entities With Trade Receivables) That Lend To Or Finance The Activities Of Others; Statement Of Position 01-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.