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 ยง1.162-3A. 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)