A White-Collar Profession
A White-Collar Profession

Author: Theresa A. Hammond

Publisher: Univ of North Carolina Press

Published: 2003-01-14

Total Pages: 230

ISBN-13: 0807874949

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Among the major professions, certified public accountancy has the most severe underrepresentation of African Americans: less than 1 percent of CPAs are black. Theresa Hammond explores the history behind this statistic and chronicles the courage and determination of African Americans who sought to enter the field. In the process, she expands our understanding of the links between race, education, and economics. Drawing on interviews with pioneering black CPAs, among other sources, Hammond sets the stories of black CPAs against the backdrop of the rise of accountancy as a profession, the particular challenges that African Americans trying to enter the field faced, and the strategies that enabled some blacks to become CPAs. Prior to the 1960s, few white-owned accounting firms employed African Americans. Only through nationwide networks established by the first black CPAs did more African Americans gain the requisite professional experience. The civil rights era saw some progress in integrating the field, and black colleges responded by expanding their programs in business and accounting. In the 1980s, however, the backlash against affirmative action heralded the decline of African American participation in accountancy and paved the way for the astonishing lack of diversity that characterizes the field today.

Accounting and Valuation Guide: Valuation of Privately-Held-Company Equity Securities Issued as Compensation
Accounting and Valuation Guide: Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Author: AICPA

Publisher: John Wiley & Sons

Published: 2016-10-31

Total Pages: 256

ISBN-13: 1937352226

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This new Guide has been developed by AICPA staff and the Equity Securities Task Force and is the first in a series of 3 NEW AICPA Accounting Valuation Guides to be released. This long anticipated release reflects best practices developed over the previous decade. Since the issuance of FASB ASC 718 and 505-50 in 2004, valuing stock-based compensation ("cheap stock") has been a significant challenge for private companies. This New Guide has been designed to mitigate those challenges. It brings you practical guidance and illustrations related to accounting, disclosures and valuation of privately held company equity securities issued as compensation. This guide includes: Evaluating private and secondary market transactions — What should companies do when transaction activity doesn't match their estimates of value? Adjustments for control and marketability — How should companies think about the value of the enterprise for the purpose of valuing minority securities? When is it appropriate to apply a discount for lack of marketability, and how should the estimated discount be supported? Highly leveraged entities — How should companies incorporate the fair value of debt in the valuation of equity securities? What is the impact of leverage on the expected volatility of various securities? The relevance of ASC 820 (SFAS 157) to cheap stock issues Updated guidance and illustrations regarding the valuation of, and disclosures related to, privately held company equity securities issued as compensation This Guide also provides expanded and more robust valuation material to reflect advances in the theory and practice of valuation since 2004. This edition includes guidance from FASB ASC 718, 505-50, 820-10 and SSVS 1 which were all issued since the last AICPA guidance dedicated to this issue.

Audit and Accounting Guide
Audit and Accounting Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2020-07-24

Total Pages: 768

ISBN-13: 1950688321

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From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.

The Development of the American Public Accounting Profession
The Development of the American Public Accounting Profession

Author: T.A. Lee

Publisher: Routledge

Published: 2007-01-24

Total Pages: 334

ISBN-13: 1134139683

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The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century. This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.

Audit Guide
Audit Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2018-06-19

Total Pages: 512

ISBN-13: 1948306115

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This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

Professional Ethics of Public Accounting
Professional Ethics of Public Accounting

Author: John L Carey

Publisher: Hassell Street Press

Published: 2021-09-09

Total Pages: 150

ISBN-13: 9781013500084

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This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

The Age of Reform
The Age of Reform

Author: Richard Hofstadter

Publisher: Vintage

Published: 2011-12-21

Total Pages: 353

ISBN-13: 0307809641

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WINNER OF THE PULITZER PRIZE • From the two-time Pulitzer Prize-winning author and preeminent historian comes a landmark in American political thought that examines the passion for progress and reform during 1890 to 1940. The Age of Reform searches out the moral and emotional motives of the reformers the myths and dreams in which they believed, and the realities with which they had to compromise.