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Journal of accountancy / American Institute of Certified Public Accountants
| Journal of accountancy / American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | New-York : American Institute of Certified Public Accountants, 1905- |
| Descrizione fisica | fascicoli |
| Soggetto non controllato | Contabilità |
| ISSN | 0021-8448 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Note periodicità | Mensile |
| Record Nr. | UNIPARTHENOPE-000001110 |
| New-York : American Institute of Certified Public Accountants, 1905- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Parthenope | ||
| ||
Journal of Accountancy
| Journal of Accountancy |
| Pubbl/distr/stampa | New York : American Institute of Certified Public Accountants |
| Descrizione fisica | v. ; 27 cm |
| Disciplina | 657 |
| Soggetto topico | Contabilità - Periodici |
| ISSN | 0091-8448 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Note periodicità | Bimestrale |
| Record Nr. | UNISA-990001037550203316 |
| New York : American Institute of Certified Public Accountants | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Journal of accountancy
| Journal of accountancy |
| Pubbl/distr/stampa | New York, : American Institute of Certified Public Accountants |
| Disciplina | 657.05 |
| ISSN | 0021-8448 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Note periodicità | Mensile |
| Record Nr. | UNINA-990008985490403321 |
| New York, : American Institute of Certified Public Accountants | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Journal of accountancy online
| Journal of accountancy online |
| Pubbl/distr/stampa | [New York], : American Institute of Certified Public Accountants |
| Disciplina | 657 |
| Soggetto topico |
Accounting - United States
Accounting ACCOUNTING AUDITING GOVERNMENT ACCOUNTING |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1945-0729 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
Journal of accountancy
JofA |
| Record Nr. | UNINA-9910134061603321 |
| [New York], : American Institute of Certified Public Accountants | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Journal of accountancy online
| Journal of accountancy online |
| Pubbl/distr/stampa | [New York], : American Institute of Certified Public Accountants |
| Disciplina | 657 |
| Soggetto topico |
Accounting - United States
Accounting ACCOUNTING AUDITING GOVERNMENT ACCOUNTING |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1945-0729 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
Journal of accountancy
JofA |
| Record Nr. | UNISA-996197576403316 |
| [New York], : American Institute of Certified Public Accountants | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Life and health insurance entities
| Life and health insurance entities |
| Autore | AICPA |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Durham, N.C., : American Institute of Certified Public Accountants, c2018 |
| Descrizione fisica | 1 online resource (748 pages) |
| Disciplina | 368 |
| Collana | Audit and accounting guide |
| Soggetto topico | Insurance -- Accounting |
| Soggetto non controllato |
Insurance
Business & Economics |
| ISBN |
1-119-56920-6
1-119-56921-4 |
| Classificazione | 339.35 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | und |
| Nota di contenuto |
Intro -- Audit and Accounting Guide: Life and Health Insurance Entities -- Preface -- About AICPA Audit and Accounting Guides -- Purpose and Applicability -- Recognition -- Guidance Considered in This Edition -- FASB ASC Pending Content -- Terms Used to Define Professional Requirements in This AICPA Audit and Accounting Guide -- Applicability of Generally Accepted Auditing Standards and PCAOB Standards -- Applicability of Quality Control Standards -- Alternatives Within U.S. Generally Accepted Accounting Principles -- AICPA.org Website -- Select Recent Developments Significant to This Guide -- Insurance Contracts Project -- Table of Contents -- Chapter 1 Overview of the Life and Health Insurance Industry -- Introduction -- Legal Forms of Organization -- Size and Composition of the Industry -- Stock Insurance Entities -- Mutual Insurance Entities -- Fraternal Benefit Societies -- Assessment Entities -- Operations and Distribution Systems -- Operations -- Distribution Systems -- Major Lines of Business -- Life Insurance Contracts -- Accident and Health Insurance Contracts -- Annuity Contracts -- Investment Contracts -- Fee-for-Service Contracts -- Reinsurance -- Regulation -- National Association of Insurance Commissioners -- Federal Regulations -- Rating Agencies -- Taxation -- Federal Taxation -- State Taxation -- State Guaranty Funds -- Industry Associations -- International Considerations -- Terrorism -- Chapter 2 Characteristics of Life and Health Insurance Products -- Introduction -- Classification of Insurance Contracts -- Broad Lines of Business -- Participating or Nonparticipating Classification -- Group or Individual Classification -- Accounting Classification -- Types of Contracts -- Life Insurance Contracts -- Accident and Health Insurance Contracts -- Annuity Contracts -- Investment Contracts -- Fee-for-Service Contracts.
Chapter 3 Sources of Accounting Principles and Reporting Requirements -- Introduction -- Statutory Accounting Principles -- Permitted Statutory Accounting Practices -- Statutory Reporting -- Disclosure Issues -- GAAP -- Financial Statement Disclosures -- Definition of Public Business Entity -- Revenue Recognition -- FASB ASC 820, Fair Value Measurement, and FASB ASC 825, Financial Instruments -- Definition of Fair Value -- Application to Nonfinancial Assets -- Application to Liabilities and Instruments Classified in a Reporting Entity's Shareholders' Equity -- The Fair Value Hierarchy -- Fair Value Determination When the Volume or Level of Activity Has Significantly Decreased -- Disclosures -- Fair Value Option -- Statutory Accounting -- SEC Reporting Requirements -- Tax Basis Accounting Requirements -- Comparison of GAAP and Statutory Accounting Principles -- Chapter 4 General Audit Considerations -- Introduction -- Scope of the Audit Engagement -- General Considerations -- Integrated Audit of Financial Statements and Internal Control Over Financial Reporting -- Additional PCAOB Audit Standards -- Planning and Other Auditing Considerations -- Audit Planning -- Audit Risk -- Risk Assessment Procedures -- Understanding the Entity, Its Environment, and Its Internal Control -- Common Industry Ratios and Performance Metrics -- Risk Indicators in the Life and Health Insurance Industry -- National Association of Insurance Commissioners Insurance Regulatory Information System -- Identifying and Assessing the Risks of Material Misstatement -- Performing Audit Procedures In Response to Assessed Risks -- Analytical Procedures -- Use of Assertions in Obtaining Audit Evidence -- Other Risk Assessment Activities and Considerations -- Planning Materiality -- Consideration of Fraud in a Financial Statement Audit -- Insurance Industry - Fraud Risk Factors. The Importance of Exercising Professional Skepticism -- Discussion Among Engagement Personnel Regarding the Risks of Material Misstatement Due to Fraud -- Obtaining the Information Needed to Identify the Risks of Material Misstatement Due to Fraud -- Identifying Risks That May Result in a Material Misstatement Due to Fraud -- Assessing the Identified Risks After Taking Into Account an Evaluation of the Entity's Programs and Controls That Address the Risks -- Responding to the Results of the Assessment -- Evaluating Audit Evidence -- Responding to Misstatements That May Be the Result of Fraud -- Communicating About Possible Fraud to Management, Those Charged With Governance, and Others -- Documentation and Guidance -- Use of Information Technology -- Use of Service Organizations -- Going Concern Considerations -- Evaluating Misstatements -- Audit Documentation -- Accounting Estimates -- Insurance Entities Use of Actuarial Specialists -- Auditing Actuarially Determined Accounting Estimates -- Auditor Use of Actuarial Specialists -- Specialists Engaged by the Auditor -- Use of Management Specialists by Auditors in Evaluating Actuarially Determined Estimates -- Auditor's Response to Management's Use or Non-Use of an Actuarial Specialist -- Evaluating the Reasonableness of the Estimates -- Consideration of the Work of Internal Auditors -- Communication of Matters Related to Internal Control -- Identification of Deficiencies in Internal Control -- Communication of Deficiencies in Internal Control -- Communication of Other Matters With Those Charged With Governance -- Matters to Be Communicated -- Communications by Successor Auditors -- Auditor Independence -- Auditing Fair Value Measurements and Disclosures -- Considerations for Auditors to Comply With the NAIC Model Audit Rule -- Awareness -- Change in Auditor -- Auditor's Letter of Qualifications. Qualifications of the Auditor -- Indemnification -- Partner Rotation -- Prohibited Services -- Consideration of Internal Control in a Financial Statement Audit -- Notification of Adverse Financial Condition -- Report on Internal Controls -- Working Papers -- Communications to Audit Committees -- Management's Report on Internal Controls Over Financial Reporting -- Auditor's Consideration of State Regulatory Examinations -- Auditor's Consideration of Permitted Statutory Accounting Practices -- SEC Requirements for Management's Report on Internal Control Over Financial Reporting -- Chapter 5 Auditing Inforce Files -- Introduction -- Control Objectives -- Auditing Procedures -- Confirmation of Insurance Contracts Inforce -- Audit Consideration Chart -- Chapter 6 Insurance Revenues -- Introduction -- Regulation of Premium Rates -- Taxation of Premiums -- Accounting Practices -- Statutory Accounting Principles -- Generally Accepted Accounting Principles -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Premium Transactions -- Control Environment -- Risk Assessment Process -- Control Activities -- Information and Communication -- Audit Procedures Responsive to the Assessed Risks of Material Misstatement -- Audit Consideration Chart -- Chapter 7 Liabilities for Future Policy Benefits (Statutory Policy Reserves) and Other Contract Liabilities -- Introduction -- Regulation -- Statement of Actuarial Opinion -- Calculation Methods -- Reserve Definitions -- Retrospective and Prospective Methods -- Accounting Practices -- Statutory Accounting Principles -- Calculation of Reserve Liabilities by Contract Type -- Participating Policies -- Generally Accepted Accounting Principles -- Significant Actuarial Assumptions for Traditional Life and Health Insurance Products. Calculation of Liabilities for Future Policy Benefits by Contract Type -- Participating Contracts -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Auditing Liabilities for Future Policy Benefits and Other Contract Liabilities -- Control Environment -- The Entity's Risk Assessment Process -- Control Activities -- Information and Communication -- Special Considerations -- Auditing Statutory Reserve Adequacy -- Auditing GAAP Benefit Liabilities - Reviewing Assumptions Used -- Audit Consideration Chart -- Chapter 8 Benefit and Claim Payments -- Introduction -- Kinds of Benefit and Claim Payments -- Regulation -- Accounting Practices -- Statutory Accounting Principles - Benefit and Claim Payments -- Generally Accepted Accounting Principles - Benefit and Claim Payments -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Contract Benefit and Claim Transactions -- Control Environment -- The Entity's Risk Assessment Process -- Control Activities -- Information and Communication -- Audit Consideration Chart -- Chapter 9 Commissions, General Expenses, and Deferred Acquisition Costs -- Introduction -- Regulation -- Accounting Practices -- Statutory Accounting Principles -- Generally Accepted Accounting Principles -- Accounting for DAC in Connection With Contract Modifications or Exchanges -- Sales Inducements to Contract Holders -- Amortization of DAC -- Calculation Methodologies -- Recoverability Testing and Loss Recognition -- Special Considerations -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Commissions, General Expenses, and Deferred Acquisition Costs -- Control Environment -- The Entity's Risk Assessment Process -- Control Activities. Information and Communication. |
| Record Nr. | UNINA-9910830261103321 |
AICPA
|
||
| Durham, N.C., : American Institute of Certified Public Accountants, c2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Life and health insurance entities
| Life and health insurance entities |
| Autore | AICPA |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Durham, N.C., : American Institute of Certified Public Accountants, c2018 |
| Descrizione fisica | 1 online resource (748 pages) |
| Disciplina | 368 |
| Collana | Audit and accounting guide |
| Soggetto topico | Insurance -- Accounting |
| Soggetto non controllato |
Insurance
Business & Economics |
| ISBN |
1-119-56920-6
1-119-56921-4 |
| Classificazione | 339.35 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | und |
| Nota di contenuto |
Intro -- Audit and Accounting Guide: Life and Health Insurance Entities -- Preface -- About AICPA Audit and Accounting Guides -- Purpose and Applicability -- Recognition -- Guidance Considered in This Edition -- FASB ASC Pending Content -- Terms Used to Define Professional Requirements in This AICPA Audit and Accounting Guide -- Applicability of Generally Accepted Auditing Standards and PCAOB Standards -- Applicability of Quality Control Standards -- Alternatives Within U.S. Generally Accepted Accounting Principles -- AICPA.org Website -- Select Recent Developments Significant to This Guide -- Insurance Contracts Project -- Table of Contents -- Chapter 1 Overview of the Life and Health Insurance Industry -- Introduction -- Legal Forms of Organization -- Size and Composition of the Industry -- Stock Insurance Entities -- Mutual Insurance Entities -- Fraternal Benefit Societies -- Assessment Entities -- Operations and Distribution Systems -- Operations -- Distribution Systems -- Major Lines of Business -- Life Insurance Contracts -- Accident and Health Insurance Contracts -- Annuity Contracts -- Investment Contracts -- Fee-for-Service Contracts -- Reinsurance -- Regulation -- National Association of Insurance Commissioners -- Federal Regulations -- Rating Agencies -- Taxation -- Federal Taxation -- State Taxation -- State Guaranty Funds -- Industry Associations -- International Considerations -- Terrorism -- Chapter 2 Characteristics of Life and Health Insurance Products -- Introduction -- Classification of Insurance Contracts -- Broad Lines of Business -- Participating or Nonparticipating Classification -- Group or Individual Classification -- Accounting Classification -- Types of Contracts -- Life Insurance Contracts -- Accident and Health Insurance Contracts -- Annuity Contracts -- Investment Contracts -- Fee-for-Service Contracts.
Chapter 3 Sources of Accounting Principles and Reporting Requirements -- Introduction -- Statutory Accounting Principles -- Permitted Statutory Accounting Practices -- Statutory Reporting -- Disclosure Issues -- GAAP -- Financial Statement Disclosures -- Definition of Public Business Entity -- Revenue Recognition -- FASB ASC 820, Fair Value Measurement, and FASB ASC 825, Financial Instruments -- Definition of Fair Value -- Application to Nonfinancial Assets -- Application to Liabilities and Instruments Classified in a Reporting Entity's Shareholders' Equity -- The Fair Value Hierarchy -- Fair Value Determination When the Volume or Level of Activity Has Significantly Decreased -- Disclosures -- Fair Value Option -- Statutory Accounting -- SEC Reporting Requirements -- Tax Basis Accounting Requirements -- Comparison of GAAP and Statutory Accounting Principles -- Chapter 4 General Audit Considerations -- Introduction -- Scope of the Audit Engagement -- General Considerations -- Integrated Audit of Financial Statements and Internal Control Over Financial Reporting -- Additional PCAOB Audit Standards -- Planning and Other Auditing Considerations -- Audit Planning -- Audit Risk -- Risk Assessment Procedures -- Understanding the Entity, Its Environment, and Its Internal Control -- Common Industry Ratios and Performance Metrics -- Risk Indicators in the Life and Health Insurance Industry -- National Association of Insurance Commissioners Insurance Regulatory Information System -- Identifying and Assessing the Risks of Material Misstatement -- Performing Audit Procedures In Response to Assessed Risks -- Analytical Procedures -- Use of Assertions in Obtaining Audit Evidence -- Other Risk Assessment Activities and Considerations -- Planning Materiality -- Consideration of Fraud in a Financial Statement Audit -- Insurance Industry - Fraud Risk Factors. The Importance of Exercising Professional Skepticism -- Discussion Among Engagement Personnel Regarding the Risks of Material Misstatement Due to Fraud -- Obtaining the Information Needed to Identify the Risks of Material Misstatement Due to Fraud -- Identifying Risks That May Result in a Material Misstatement Due to Fraud -- Assessing the Identified Risks After Taking Into Account an Evaluation of the Entity's Programs and Controls That Address the Risks -- Responding to the Results of the Assessment -- Evaluating Audit Evidence -- Responding to Misstatements That May Be the Result of Fraud -- Communicating About Possible Fraud to Management, Those Charged With Governance, and Others -- Documentation and Guidance -- Use of Information Technology -- Use of Service Organizations -- Going Concern Considerations -- Evaluating Misstatements -- Audit Documentation -- Accounting Estimates -- Insurance Entities Use of Actuarial Specialists -- Auditing Actuarially Determined Accounting Estimates -- Auditor Use of Actuarial Specialists -- Specialists Engaged by the Auditor -- Use of Management Specialists by Auditors in Evaluating Actuarially Determined Estimates -- Auditor's Response to Management's Use or Non-Use of an Actuarial Specialist -- Evaluating the Reasonableness of the Estimates -- Consideration of the Work of Internal Auditors -- Communication of Matters Related to Internal Control -- Identification of Deficiencies in Internal Control -- Communication of Deficiencies in Internal Control -- Communication of Other Matters With Those Charged With Governance -- Matters to Be Communicated -- Communications by Successor Auditors -- Auditor Independence -- Auditing Fair Value Measurements and Disclosures -- Considerations for Auditors to Comply With the NAIC Model Audit Rule -- Awareness -- Change in Auditor -- Auditor's Letter of Qualifications. Qualifications of the Auditor -- Indemnification -- Partner Rotation -- Prohibited Services -- Consideration of Internal Control in a Financial Statement Audit -- Notification of Adverse Financial Condition -- Report on Internal Controls -- Working Papers -- Communications to Audit Committees -- Management's Report on Internal Controls Over Financial Reporting -- Auditor's Consideration of State Regulatory Examinations -- Auditor's Consideration of Permitted Statutory Accounting Practices -- SEC Requirements for Management's Report on Internal Control Over Financial Reporting -- Chapter 5 Auditing Inforce Files -- Introduction -- Control Objectives -- Auditing Procedures -- Confirmation of Insurance Contracts Inforce -- Audit Consideration Chart -- Chapter 6 Insurance Revenues -- Introduction -- Regulation of Premium Rates -- Taxation of Premiums -- Accounting Practices -- Statutory Accounting Principles -- Generally Accepted Accounting Principles -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Premium Transactions -- Control Environment -- Risk Assessment Process -- Control Activities -- Information and Communication -- Audit Procedures Responsive to the Assessed Risks of Material Misstatement -- Audit Consideration Chart -- Chapter 7 Liabilities for Future Policy Benefits (Statutory Policy Reserves) and Other Contract Liabilities -- Introduction -- Regulation -- Statement of Actuarial Opinion -- Calculation Methods -- Reserve Definitions -- Retrospective and Prospective Methods -- Accounting Practices -- Statutory Accounting Principles -- Calculation of Reserve Liabilities by Contract Type -- Participating Policies -- Generally Accepted Accounting Principles -- Significant Actuarial Assumptions for Traditional Life and Health Insurance Products. Calculation of Liabilities for Future Policy Benefits by Contract Type -- Participating Contracts -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Auditing Liabilities for Future Policy Benefits and Other Contract Liabilities -- Control Environment -- The Entity's Risk Assessment Process -- Control Activities -- Information and Communication -- Special Considerations -- Auditing Statutory Reserve Adequacy -- Auditing GAAP Benefit Liabilities - Reviewing Assumptions Used -- Audit Consideration Chart -- Chapter 8 Benefit and Claim Payments -- Introduction -- Kinds of Benefit and Claim Payments -- Regulation -- Accounting Practices -- Statutory Accounting Principles - Benefit and Claim Payments -- Generally Accepted Accounting Principles - Benefit and Claim Payments -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Contract Benefit and Claim Transactions -- Control Environment -- The Entity's Risk Assessment Process -- Control Activities -- Information and Communication -- Audit Consideration Chart -- Chapter 9 Commissions, General Expenses, and Deferred Acquisition Costs -- Introduction -- Regulation -- Accounting Practices -- Statutory Accounting Principles -- Generally Accepted Accounting Principles -- Accounting for DAC in Connection With Contract Modifications or Exchanges -- Sales Inducements to Contract Holders -- Amortization of DAC -- Calculation Methodologies -- Recoverability Testing and Loss Recognition -- Special Considerations -- Auditing -- Risk of Material Misstatement - Inherent Risk Factors -- Obtaining an Understanding of Internal Control for Commissions, General Expenses, and Deferred Acquisition Costs -- Control Environment -- The Entity's Risk Assessment Process -- Control Activities. Information and Communication. |
| Record Nr. | UNINA-9910840649503321 |
|
AICPA
|
||
| Durham, N.C., : American Institute of Certified Public Accountants, c2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Management services technical study
| Management services technical study |
| Pubbl/distr/stampa | New York : American Institute of Certified Public Accountants, 1965-1969 |
| Descrizione fisica | 8 v. ; 23cm |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1.: Cost analysis for product line decisions 2.: Cost analysis for pricing and distribution policies 3.: Analysis for expansion or contraction of a business; staff study 4.: Analysis for purchasing and financing productive equipment 5.: Analysis for purchase or sale of a business 6.: Practical techniques and policies for inventory 7.: Techniques for forecasting product demand 8.: Management information systems for the smaller business |
| Record Nr. | UNINA-990002705910403321 |
| New York : American Institute of Certified Public Accountants, 1965-1969 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Materiality in accounting : current practices in Canada, the United Kingdom and the United States / a study by the Accountants International Study Group
| Materiality in accounting : current practices in Canada, the United Kingdom and the United States / a study by the Accountants International Study Group |
| Autore | American Institute of Certified Public Accountants |
| Pubbl/distr/stampa | New York : American Institute of Certified Public Accountants, c1974 |
| Descrizione fisica | 21 p. ; 23 cm |
| Disciplina | 657.18 |
| Soggetto topico | Contabilità |
| ISBN | 0-852-91097-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-990002756300203316 |
|
American Institute of Certified Public Accountants
|
||
| New York : American Institute of Certified Public Accountants, c1974 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
The Practicing CPA [[Recurso electrónico]]
| The Practicing CPA [[Recurso electrónico]] |
| Pubbl/distr/stampa | New York, : American Institute of Certified Public Accountants |
| Descrizione fisica | v. ; ; 28 cm |
| Disciplina | 657 |
| Soggetto topico | Accounting |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910273372103321 |
| New York, : American Institute of Certified Public Accountants | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
