Mortgage bonds -- United States -- Accounting;Repurchase agreements -- United States -- Accounting;Savings and loan associations -- United States -- Accounting;
Homeowners' associations -- United States -- Auditing -- Periodicals;Homeowners' associations -- United States -- Accounting -- Periodicals;Condominium associations -- United States -- Auditing -- Periodicals;Condominium associations -- United...
Income tax -- United States -- Accounting;Corporations -- United States -- Taxation
In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the...
Auditing -- Standards -- United States;Auditor's reports -- Standards -- United States;Auditing, Internal -- Standards -- United States;Service industries -- United States -- Auditing
This Statement provides guidance on the independent auditor's use of a special-purpose report on certain aspects of internal accounting control of an organization that provides certain services to a client whose financial statements he has been...
Auditing -- Standards -- United States;Specialists
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Financial statements -- Standards -- United States;
1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs...
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