The AICPA's 10 Guiding Principles

Authors

Annette M. Nellen, San Jose State UniversityFollow

Document Type

Article

Publication Date

2-1-2002

Publication Title

The Tax Adviser

Volume

33

Issue Number

2

First Page

100

Disciplines

Accounting | Business | Taxation

Abstract

Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.

Comments

Copyright © 2002 American Insitute of CPAs.

Recommended Citation

Annette M. Nellen. "The AICPA's 10 Guiding Principles" The Tax Adviser 33.2 (2002): 100.