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    Codification of Economic Substance Affects All Tax Practitioners

    Article This column discusses uncertainty surrounding the codification of the economic substance doctrine and explores selected areas of impact on CPAs’ professional obligations and practice
    Published on January 13, 2012

    Codification of Economic Substance Affects All Tax Practitioners

    Article This column discusses uncertainty surrounding the codification of the economic substance doctrine and explores selected areas of impact on CPAs’ professional obligations and practice
    Published on January 13, 2012

    AICPA Authoritative Literature Codifications

    Article ...The AICPA codifications are crucial references containing AICPA standards and interpretations currently in effect for audit, attest, and compilation and review services. The information in each codification is organized by subject and...
    Published on January 28, 2011

    AICPA News Update - March 23, 2012

    Newsletter In this issue: Free Learning Guide Available for FASB Accounting Standards Codification®, Starting a CPA Practice Made Easy, Now Available: Three Tools for Improving Boards’ Effectiveness, PCAOB Panelists Suggest Alternatives to Mandatory Audit Firm Rotation, Catch Up on AICPA Insights
    Published on June 18, 2012

    AICPA News Update - March 23, 2012

    Newsletter In this issue: Free Learning Guide Available for FASB Accounting Standards Codification®, Starting a CPA Practice Made Easy, Now Available: Three Tools for Improving Boards’ Effectiveness, PCAOB Panelists Suggest Alternatives to Mandatory Audit Firm Rotation, Catch Up on AICPA Insights
    Published on June 18, 2012

    Net Operating Loss and Unrealized Investment Gain Tax Provision Benefit

    Article This item reviews an anomalous situation that occurs in some cases under ASC ¶740-20-45-7 for entities generating NOLs with an investment portfolio.
    Published on August 24, 2012

    Net Operating Loss and Unrealized Investment Gain Tax Provision Benefit

    Article This item reviews an anomalous situation that occurs in some cases under ASC ¶740-20-45-7 for entities generating NOLs with an investment portfolio.
    Published on August 24, 2012

    Case Studies for Book-Tax Differences in the Classroom

    Article The authors discuss how to most effectively cover book-tax differences in financial accounting and tax courses and how to prepare accounting graduates for this type of work in the profession.
    Published on August 23, 2013

    Case Studies for Book-Tax Differences in the Classroom

    Article The authors discuss how to most effectively cover book-tax differences in financial accounting and tax courses and how to prepare accounting graduates for this type of work in the profession.
    Published on August 23, 2013

    Uncertain Tax Positions for Flowthrough Entities What Is an Income Tax

    Article This column examines the unique state tax issues that arise under ASC 740 for privately held business entities that are organized as flowthrough entities.
    Published on October 04, 2011

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