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They were asked whether the practice is in use, still considering using or still not considering using any of management accounting practice.
Auditors are reporting on what is prescribed or permitted by the state; state insurance regulators are the only parties who can provide audit evidence that a permitted accounting practice is indeed permitted.
The risks and challenges of accounting practice combinations are unique, so consider hiring a professional who has experience with acquisitions and mergers.
Allocating discounts to all inventory generally conforms to the best accounting practice in various trades or businesses.
There are numerous formulas and techniques to determine the value of a professional accounting practice.
When asked what they think their accounting practices are worth, most CPAs typically expect to sell for a price based on a multiple of the gross billings.
It also presents an opportune time to review the types of accounting practices that constitute a method of accounting for tax purposes, the general procedures by which a taxpayer may initiate a change in accounting method, certain benefits or consequences of initiating or not initiating a change, and a brief discussion of the new voluntary-method-change guidance.
Assuming the previous accounting practice was employed for all four quarters, revenues for fiscal 1994 would have been approximately 14% higher than fiscal 1993, and earnings per share would have been approximately 1% higher.
Within its 774 pages, readers can learn about the automation of the accounting practice and familiarize themselves with computer terminology, equipment and procedures geared specifically for processing accounting data.
Whether your firm is acquiring another accounting practice, merging into another firm, merging the practice of another accounting firm into your firm--or even if you are becoming a partner in a firm--it is imperative that you conduct due diligence to ensure that the transaction will not expose you or your firm to significant liability or that you're not doomed from the beginning.
PCPS--the AICPA Alliance for CPA Firms and the Texas Society of CPAs partnered for the first time this year to offer the 2002 PCPS/TSCPA National Management of Accounting Practice Survey.
H contends that the amount paid for the right to receive consulting services from P and DP was necessary to aid in the division of the accounting practice.