Browsing Programs, Centers, and Institutes by Department "Accounting"
Now showing items 1-5 of 5
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(1981)Reserve Recognition Accounting, the accounting method created by the Securities and Exchange Commission in Accounting Series Release 253 for oil and gas companies, is not an effective disclosure system. An oil company's ...
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(1977)Computers have become an integral part of accounting practice but have been ignored in the area of accounting education. This study proposes to determine the feeling of the accounting profession in both the public and ...
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(1983)This paper gives an in-depth look at the proposed regulations written by the Internal Revenue Service and authorized under Section 385 of the Internal Revenue Code. Included in the paper is a chart summarizing the various ...
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(1978)This report contains an examination of the Senate document, "The Accounting Establishment", which calls for extensive governmental regulation of the accounting profession. It examines ten major points presented in the ...
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(1993)In 1988, the members of the American Institute of Certified Public Accountants (AICPA) voted overwhelmingly for a change in the requirements to qualify to take the Uniform CPA Examination (Exam). The AICPA's Plan to ...