Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Accounting (220)
- Economics (3)
- Social and Behavioral Sciences (3)
- Regional Economics (2)
- Advertising and Promotion Management (1)
-
- Agribusiness (1)
- Business Administration, Management, and Operations (1)
- Business Law, Public Responsibility, and Ethics (1)
- Business and Corporate Communications (1)
- Corporate Finance (1)
- E-Commerce (1)
- Entrepreneurial and Small Business Operations (1)
- Finance and Financial Management (1)
- Food and Beverage Management (1)
- Gaming and Casino Operations Management (1)
- Growth and Development (1)
- Hospitality Administration and Management (1)
- Human Resources Management (1)
- Income Distribution (1)
- Insurance (1)
- International Business (1)
- Labor Economics (1)
- Labor Relations (1)
- Management Information Systems (1)
- Management Sciences and Quantitative Methods (1)
- Marketing (1)
- Organizational Behavior and Theory (1)
- Other Business (1)
- Institution
- Keyword
-
- Manuals (21)
- Etc (20)
- American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board (13)
- Accounting -- Periodicals; Tax planning -- Periodicals (11)
- American Institute of Certified Public Accountants. Auditing Standards Board; Minutes; Auditing -- Standards --United States (7)
-
- Auditing -- Standards -- United States (7)
- Accounting firms -- Management (6)
- Etc; Disclosure in accounting -- Handbooks (6)
- Financial planners -- United States -- Periodicals; Finance (6)
- Personal -- United States -- Periodicals; Tax Planning -- United States -- Periodicals (6)
- American Institute of Certified Public Accountants. SEC Practice Section. Transition Oversight Staff; American Institute of Certified Public Accountants. SEC Practice Section. Public Oversight Board (5)
- Finance (4)
- Income tax -- Law and legislation -- United States -- Periodicals; Tax planning -- Periodicals (4)
- William D. -- Portraits (4)
- Accounting -- History -- Bibliography (3)
- Etc.; Disclosure in accounting -- Handbooks (3)
- Etc.; Financial statements -- United States -- Handbooks (3)
- Etc; Financial statements -- Handbooks (3)
- Evidence (3)
- Expert -- Periodicals; Valuation -- Periodicals (3)
- Laws (3)
- Tax accounting -- United States (3)
- Academy of Accounting Historians; Samson (2)
- Accounting -- History -- Study and teaching (2)
- Attestation function (Auditing) -- Standards -- United States (2)
- Corporations -- United States -- Accounting -- Handbooks (2)
- Etc.; Disclosure in accounting -- United States -- Handbooks (2)
- Etc; Financial statements -- Handbooks (2)
- Etc; Disclosure in accounting -- Handbooks (2)
- Etc; Local finance -- United States -- Accounting -- Handbooks (2)
- Publication
-
- Industry Guides (AAGs), Risk Alerts, and Checklists (51)
- Newsletters (39)
- Association Sections, Divisions, Boards, Teams (29)
- Accounting Historians Notebook (22)
- Guides, Handbooks and Manuals (21)
-
- Accounting Historians Journal (20)
- Exposure Drafts, Comment Letters, and Statements of Position (13)
- AICPA Professional Standards (11)
- Statements on Auditing Standards (6)
- AICPA Annual Reports (4)
- Accounting Trends and Techniques (1)
- Economics Faculty Books (1)
- Faculty Articles (1)
- Faculty Publications (1)
- Federal Publications (1)
- MBA Faculty Conference Papers & Journal Articles (1)
- Upjohn Press (1)
- Publication Type
Articles 121 - 150 of 223
Full-Text Articles in Taxation
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 17, 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), 2002, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION NO. 101-1A.2 UNDER RULE 101: Interpretation of Rule 101; 2. PROPOSED REVISION OF INTERPRETATION NO. 101-2 UNDER RULE 101: Employment or Association With Attest Clients Former Practitioners and Firm Independence; 3. PROPOSED REVISION OF INTERPRETATION NO. 101-10 UNDER RULE 101: The Effect on Independence of Relationships With Entities Included in the Governmental Financial Statements; 4. PROPOSED REVISION OF ETHICS RULING NO. 41 UNDER RULE 101: Financial Services Company Has Custody of a Member's Assets Member as Auditor of Insurance Company; 5. PROPOSED REVISION OF ETHICS RULING NO. 70 UNDER RULE 101: Member's Depository Relationship With …
Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to an accountant performing a review of interim financial information of: 1. A public entity, or 2. A nonpublic entity that makes a filing with a regulatory agency in preparation for a public offering or listing, and has had or is currently having its latest annual financial statements audited. The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end. The term accountant, as used …
Proposed Statement On Standards For Accounting And Review Services, Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Aug. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services, Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Aug. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
Periodically, the Accounting and Review Services Committee (ARSC) issues an Omnibus Statement. The Omnibus includes proposed revisions to existing Statements on Standards for Accounting and Review Services (SSARSs) that have been accumulated over a period of time. The proposed revisions due to the significance of the issues and cost benefit considerations do not in and of themselves warrant the issuance of separate standards. Therefore, an Omnibus is issued. 1. The auditing literature allows an accountant who may be associated with financial statements of a public company, but has not audited or reviewed such statements, to state that he or she …
Aicpa Member Practice Guide On The Privacy Protection Provisions Of The Gramm-Leach-Bliley Act And Related Federal Trade Commission Regulations (Revised July 2, 2002), American Institute Of Certified Public Accountants. Tax Division. Privacy/Disclosure Task Force
Aicpa Member Practice Guide On The Privacy Protection Provisions Of The Gramm-Leach-Bliley Act And Related Federal Trade Commission Regulations (Revised July 2, 2002), American Institute Of Certified Public Accountants. Tax Division. Privacy/Disclosure Task Force
Guides, Handbooks and Manuals
No abstract provided.
New Standards, New Services : Implementing The Attestation Standards; Aicpa Practice Aid Series;, Michael J. Ramos, Leslye Givarz
New Standards, New Services : Implementing The Attestation Standards; Aicpa Practice Aid Series;, Michael J. Ramos, Leslye Givarz
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2002, Robert Durak, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of August 1, 2002, Robert Durak, American Institute Of Certified Public Accountants. Accounting And Auditing Publications
Guides, Handbooks and Manuals
No abstract provided.
Insurance Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
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, June 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For State And Local Governmental Units (Non-Gasb 34 Edition) : A Financial Reporting Practice Aid, June 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Leslye Givarz
Checklists And Illustrative Financial Statements For State And Local Governmental Units (Non-Gasb 34 Edition) : A Financial Reporting Practice Aid, June 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Leslye Givarz
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State Enterprise Zone Programs: Have They Worked?, Alan H. Peters, Peter S. Fisher
State Enterprise Zone Programs: Have They Worked?, Alan H. Peters, Peter S. Fisher
Upjohn Press
Peters and Fisher evaluate 75 EZs located in 13 states to gain an understanding of the overall effectiveness of state enterprise zones. Faced with a paucity of data on EZs that could be used in standard economic analysis, the authors employ a hypothetical firm model in which they apply various EZ and non-EZ incentives to financial statements created for a set of "typical" firms. Observing the impacts of both types of incentives on firms' financial statements allow Peters and Fisher to predict the firms' resulting behavior. Between these findings and the data accumulated from actual EZs, they are able to …
Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2002; 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, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of May 1, 2004; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of May 1, 2004; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Risk Alert - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Audit Risk Alert - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Single Audits - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants
Single Audits - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa Performance View - 2002; Assurance Services Alerts, American Institute Of Certified Public Accountants
Cpa Performance View - 2002; Assurance Services Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa Eldercare Services - 2002; 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 - 2002; 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.
Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, July 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, July 2002 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, September 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, September 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
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 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2001 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 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 And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 2002 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 2002 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 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Checklists And Illustrative Financial Statements For Health Care Organizations : A Financial Accounting And Reporting Practice Aid, June 2002 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 State And Local Governmental Units (Non-Gasb 34 Edition And Gasb 34 Edition) : A Financial Reporting Practice Aid, June 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Leslye Givarz
Checklists And Illustrative Financial Statements For State And Local Governmental Units (Non-Gasb 34 Edition And Gasb 34 Edition) : A Financial Reporting Practice Aid, June 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Venita M. Wood, Leslye Givarz
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, September 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, September 2002 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 Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2002 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 2002 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.