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Reporting The Effects Of General Price-Level Changes In Financial Statements : Responses To Issues Raised In Fasb Discussion Memorandum, February 15, 1974 (Fasb File Reference 1013), April 5, 1974; Statement Of Position 74-03;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Reporting The Effects Of General Price-Level Changes In Financial Statements : Responses To Issues Raised In Fasb Discussion Memorandum, February 15, 1974 (Fasb File Reference 1013), April 5, 1974; Statement Of Position 74-03;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Standards For Systems For The Preparation Of Financial Forecasts; Exposure Draft (American Institute Of Certified Public Accountants), 1974, March 28, American Institute Of Certified Public Accountants. Mas Development And Liaison Subcommittee. Forecasting Task Force Jan 1974

Standards For Systems For The Preparation Of Financial Forecasts; Exposure Draft (American Institute Of Certified Public Accountants), 1974, March 28, American Institute Of Certified Public Accountants. Mas Development And Liaison Subcommittee. Forecasting Task Force

Statements of Position

The Executive Committee of the Management Advisory Services Division created a task force in 1973 to develop standards for the preparation of financial forecasts. This report represents the results of a study made by the members of that task force. The purpose of this report is to delineate standards which would provide guidance to the preparers of financial forecasts and to the developers of forecasting systems and give increased confidence to the public and the users of forecasts where the standards have been followed. The preparation of a financial forecast is the responsibility of the management of an entity. Management ...


Accounting For Leases; Responses To Issues Raised In Fasb Discussion Memorandum, July 2, 1974 (Fasb File Reference 1002); Statement Of Position 74-10;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Accounting For Leases; Responses To Issues Raised In Fasb Discussion Memorandum, July 2, 1974 (Fasb File Reference 1002); Statement Of Position 74-10;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Accounting For Future Losses : Responses To Issues Raised In Fasb Discussion Memorandum, March 13, 1974 (Fasb File Reference 1006), April 25, 1974); Statement Of Position 74-04;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Accounting For Future Losses : Responses To Issues Raised In Fasb Discussion Memorandum, March 13, 1974 (Fasb File Reference 1006), April 25, 1974); Statement Of Position 74-04;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Audits Of Fire And Casualty Insurance Companies: Revision Of Form Of Auditor's Report; Statement Of Position 1974 July;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1974

Audits Of Fire And Casualty Insurance Companies: Revision Of Form Of Auditor's Report; Statement Of Position 1974 July;, American Institute Of Certified Public Accountants. Auditing Standards Division

Statements of Position

No abstract provided.


Financial Accounting And Reporting By Face-Amount Certificate Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies With Respect To Face-Amount Certificate Companies. December 10, 1974; Statement Of Position 74-11;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Financial Accounting And Reporting By Face-Amount Certificate Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies With Respect To Face-Amount Certificate Companies. December 10, 1974; Statement Of Position 74-11;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Statement Of Position On Savings And Loan Subordinated Debt, January 24, 1974;Savings And Loan Subordinated Debt, January 24, 1974 ; Statement Of Position 74-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Statement Of Position On Savings And Loan Subordinated Debt, January 24, 1974;Savings And Loan Subordinated Debt, January 24, 1974 ; Statement Of Position 74-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Statement Of Position On Financial Reporting For Segments Of A Business Enterprise, July 16, 1974;Financial Reporting For Segments Of A Business Enterprise, July 16, 1974; Statement Of Position 74-07; Statement Of Position 74-07, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body Jan 1974

Statement Of Position On Financial Reporting For Segments Of A Business Enterprise, July 16, 1974;Financial Reporting For Segments Of A Business Enterprise, July 16, 1974; Statement Of Position 74-07; Statement Of Position 74-07, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body

Statements of Position

No abstract provided.


Accounting For Research And Development And Similar Costs : Responses To Issues Raised In Fasb Discussion Memorandum, December 28, 1974 (Fasb File Reference 1007), February 28, 1974; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Accounting For Research And Development And Similar Costs : Responses To Issues Raised In Fasb Discussion Memorandum, December 28, 1974 (Fasb File Reference 1007), February 28, 1974; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Accounting Practices In The Mortgage Banking Industry, December 30, 1974; Statement Of Position 74-12;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Accounting Practices In The Mortgage Banking Industry, December 30, 1974; Statement Of Position 74-12;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Accounting For Foreign Currency Translation, May 17, 1974 : Responses To Issues Raised In Fasb Discussion Memorandum, Feb. 21, 1974 (Fasb File Reference 1005); Statement Of Position 74-05;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Accounting For Foreign Currency Translation, May 17, 1974 : Responses To Issues Raised In Fasb Discussion Memorandum, Feb. 21, 1974 (Fasb File Reference 1005); Statement Of Position 74-05;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.


Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1974

Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division

Statements of Position

No abstract provided.