Category: Accounting

Tangible Property Regulations

Source: Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property BackgroundExplanation of Provisions I. Overview II. Materials and Supplies Under §1.162-3A. Definition of materials and suppliesB. Election to capitalize certain materials and...

AICPA Code of Professional Conduct

AICPA Code of Professional Conduct (Principles of Professional Conduct, Rules: Applicability and Definitions, Independence, Integrity and Objectivity, General Standards Accounting Principles, Responsibilities to Clients, Responsibilities to Colleagues, Other Responsibilities and Practices)

Accounting Associations

AAA American Accounting Association Academy of Accounting Historians Accounting Historians ACAUS Association of Chartered Accountants AICPA American Institute of Certified Public Accountants American Finance Association ASWA American Society of Women Accountants ACFE Association of...

State Boards of Accountancy

Alabama Alabama State Board of Public Accountancy Alaska Alaska State Board of Public Accountancy Arizona Arizona State Board of Accountancy Arkansas Arkansas State Board of Accountancy California California State Board of Accountancy Colorado Colorado...

AICPA Publishes Guidance on Next Generation of SAS 70

Cloud computing providers and healthcare claims processors are among the information system service organizations who will benefit from new CPA reporting options developed by the American Institute of Certified Public Accountants. “The AICPA developed...