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Articles 181 - 210 of 223
Full-Text Articles in Taxation
News -- 2002 March 5;Letter Sent From Charles A. Bowsher To John M. Morrissey, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
News -- 2002 March 5;Letter Sent From Charles A. Bowsher To John M. Morrissey, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
News -- 2002 May 1;Resolution Passed By The Public Oversight Board At Is Meeting On May 1, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
News -- 2002 May 1;Resolution Passed By The Public Oversight Board At Is Meeting On May 1, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Association Sections, Divisions, Boards, Teams
Original copied from the POB Web site
Report On The Transition Oversight Staff's Oversight And Other Activities Conducted Under The Memorandum Of Understanding Dated April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Report On The Transition Oversight Staff's Oversight And Other Activities Conducted Under The Memorandum Of Understanding Dated April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Association Sections, Divisions, Boards, Teams
Original copied from TOS Web site
Memorandum Of Understanding ("Mou") April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Memorandum Of Understanding ("Mou") April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Association Sections, Divisions, Boards, Teams
Original copied from TOS Web site
Uniform Accountancy Act And Uniform Accountancy Act Rules, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Acccountancy
Uniform Accountancy Act And Uniform Accountancy Act Rules, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Acccountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2002, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2002, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Attestation Standards As Of June 1, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2002, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2002, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 6, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards, Revision And Recodification; Statement On Standards For Attestation Engagements 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards, Revision And Recodification; Statement On Standards For Attestation Engagements 12, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Attest Documentation : (Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, Aicpa Professional Standards, Vol. 1, At Secs. 101-701); Statement On Standards For Attestation Engagements 11, American Institute Of Certified Public Accountants. Auditing Standards Board
Attest Documentation : (Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, Aicpa Professional Standards, Vol. 1, At Secs. 101-701); Statement On Standards For Attestation Engagements 11, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
Trust Services Principles And Criteria (Incorporating Systrust And Webtrust), Version 1.0, July 1, 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 1, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Trust Services Principles And Criteria (Incorporating Systrust And Webtrust), Version 1.0, July 1, 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 1, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Guiding Principles For Tax Simplification; Tax Policy Concept Statement 2, American Institute Of Certified Public Accountants. Tax Division
Guiding Principles For Tax Simplification; Tax Policy Concept Statement 2, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Strategic Enterprise Management Systems : Tools For The 21st Century, M. Fahy
Strategic Enterprise Management Systems : Tools For The 21st Century, M. Fahy
Guides, Handbooks and Manuals
No abstract provided.
Secps Reference Manual : Organization With Membership Requirements, Standards For Peer Reviews, Administrative, And Other Peer Review Procedures, Vincent M. Melita, Karen H. Jones, American Institute Of Certified Public Accountants. Sec Practice Section
Secps Reference Manual : Organization With Membership Requirements, Standards For Peer Reviews, Administrative, And Other Peer Review Procedures, Vincent M. Melita, Karen H. Jones, American Institute Of Certified Public Accountants. Sec Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Professor/Practitioner Case Development Program - 2002 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team
Professor/Practitioner Case Development Program - 2002 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team
Guides, Handbooks and Manuals
No abstract provided.
Investment Advisory Relationships : Managing Client Expectations In An Uncertain Market, Robert K. Doyle, Phyllis Bernstein
Investment Advisory Relationships : Managing Client Expectations In An Uncertain Market, Robert K. Doyle, Phyllis Bernstein
Guides, Handbooks and Manuals
No abstract provided.
Mastering The Art Of Marketing Professional Services : A Step-By-Step Best Practices Guide, Allan S. Boress, Michael G. Cummings, American Institute Of Certified Public Accountants. Accounting Practice Committee
Mastering The Art Of Marketing Professional Services : A Step-By-Step Best Practices Guide, Allan S. Boress, Michael G. Cummings, American Institute Of Certified Public Accountants. Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Small Business Financing, Robert Walter
Cpa's Guide To Small Business Financing, Robert Walter
Guides, Handbooks and Manuals
No abstract provided.
Handbook Of Process-Based Accounting : Leveraging Processes To Predict Results, James A. Brimson
Handbook Of Process-Based Accounting : Leveraging Processes To Predict Results, James A. Brimson
Guides, Handbooks and Manuals
No abstract provided.
Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman
Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman
Guides, Handbooks and Manuals
No abstract provided.
Emergency & Security Handbook, Ensuring The Safety Of Aicpa Employees, American Institute Of Certified Public Accountants (Aicpa)
Emergency & Security Handbook, Ensuring The Safety Of Aicpa Employees, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tax Practice Guides And Checklists 2002, American Institute Of Certified Public Accountants (Aicpa)
Tax Practice Guides And Checklists 2002, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Sec Practice Section Peer Review Program Manual: Instructions And Checklists, American Institute Of Certified Public Accountants. Sec Practice Section, David R. Dacey
Sec Practice Section Peer Review Program Manual: Instructions And Checklists, American Institute Of Certified Public Accountants. Sec Practice Section, David R. Dacey
Guides, Handbooks and Manuals
No abstract provided.
Tabulation Of Cpas As Of August 1, 2002, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 2002, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In response to a request from the Securities and Exchange Commission (SEC), the Auditing Standards Board (ASB) agreed to reconsider the guidance in SAS No. 50 with respect to the provision permitting an accountant to issue a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a specific entity ("hypothetical transactions"). The SEC has expressed concerns regarding the appropriate use of these reports and whether such reports are in the best interest of the public. Due to the nature of a hypothetical transaction, there is no way for a reporting accountant to know, …
Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, generally accepted accounting principles (GAAP) have required entities to significantly increase the use of fair value for measuring, presenting, and disclosing in their financial statements assets, liabilities, and specific components of equity. The business environment and GAAP that apply to the transactions and events in that environment have become more complex. Along with that complexity and the increased use of fair value measurements and disclosures comes an increasing acknowledgment of the importance of fair values in the financial reporting process. The ASB believes that a Statement on Auditing Standards (SAS) providing overall guidance on auditing considerations relating …
Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts. This SOP requires, among other things, the following: 1. Separate account presentation. This SOP concludes that the portion of separate account assets representing contract holder funds should be measured at fair value and reported in the insurance enterprise's financial statements as a summary total, with an equivalent summary total for related liabilities, if the separate account arrangement meets all of the criteria specified in paragraph 10 of this SOP. If a separate account arrangement does not meet …