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...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws;Accounting -- Quality control
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, the Bylaws of the American...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This publication, Code of Professional Conduct/Bylaws, contains the Principles and Rules of the Code, as well as pertinent resolutions of Council. It does not contain interpretations and rulings adopted by the professional ethics executive...
Insurance -- Accounting -- Law and legislation -- United States;Insurance -- Accounting -- Standards -- United States;Disclosure in accounting -- Standards -- United States