Consolidation and mergers of corporations -- Accounting;Accounting -- Standards -- United States
This paper traces the development of pooling of interests accounting for business combinations from 1945 to 1991. The history of the pooling concept is reviewed chronologically with particular emphasis on the events of 1969-1970 that were related...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet contains: AICPA Mission Statement; Code of professional conduct as amended January 14, 1992; and Bylaws and implementing resolutions o0f Council as amended May 26, 1993.
American Institute of Certified Public Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the Institute's by-laws, code of professional ethics, numbered opinions of the Committee on Professional Ethics, and Objectives of the Institute adopted by Council.
American Institute of Certified Public Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the Institute's by-laws as amended March 4, 1965, code of professional ethics as amended March 4, 1965, numbered opinions of the Committee on Professional Ethics nos. 1-15, and Objectives of the Institute adopted by Council.
Accountants -- Professional ethics -- Standards -- United States
Table of contents are: Code of Professional Ethics; Numbered Opinions of the Committee on Professional Ethics; Objectives of the Institute; A Description of hte Professional Practice of Certified Public Accountants; By-laws; Dues Schedule.
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
"Concepts of Professional Ethics" is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct. It...
Harrison, Pat, 1881-1941; United States. Congress. Senate; United States -- Politics and government -- 20th century; United States. Congress. Senate. Committee on Finance; Magill, Roswell Foster, 1895-1963; United States. Dept. of the Treasury;
Inscribed on back: "Finance Hearing: Wash. D.C. March 22, 1938 -- Sen. Pat Harrison, Dem., of Miss., left, and Roswell Magill, Undersecretary of Treasury, at the Senate Finance Committee hearing."
Harrison, Pat, 1881-1941; United States. Congress. Senate; United States -- Politics and government -- 20th century; United States. Congress. Senate. Committee on Finance; Vandenberg, Arthur H. (Arthur Hendrick), 1884-1951; Magill, Roswell Foster,...
Inscribed on back: "Finance Committee Hearing: Wash. D.C. March 22, 1938 Left to right: Sen. Pat Harrison, Dem., of Miss.; Sen Arthur Vandenburg, Rep. of Mich.; and Roswell Magill, Undersecretary of Treasury, at the Senate Finance Committee...