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- Bank investments -- United States -- Accounting; Banks and banking -- United States -- Finance -- Accounting (2)
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Articles 1 - 14 of 14
Full-Text Articles in Business
Proposed Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 16, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 16, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Guide For Financial Forecasts And Projections; Exposure Draft (American Institutde Of Certified Public Accountants), 1983, Feb. 9, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Guide For Financial Forecasts And Projections; Exposure Draft (American Institutde Of Certified Public Accountants), 1983, Feb. 9, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting By Banks Of Investment Securities Gains Or Losses : December 31, 1983 : Amendment To Aicpa Industry Audit Guide Audits Of Banks; Statement Of Position 83-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting By Banks Of Investment Securities Gains Or Losses : December 31, 1983 : Amendment To Aicpa Industry Audit Guide Audits Of Banks; Statement Of Position 83-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audits Of Finance Companies, Draft 10/4/83, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Audits Of Finance Companies, Draft 10/4/83, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Reporting By Banks Of Investment Securities Gains Or Losses;Reporting By Banks Of Investment Securities Gains Or Losses; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Apr. 22, American Institute Of Certified Public Accountants. Banking Committee
Proposed Statement Of Position : Reporting By Banks Of Investment Securities Gains Or Losses;Reporting By Banks Of Investment Securities Gains Or Losses; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Apr. 22, American Institute Of Certified Public Accountants. Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position provides guidance for bank reporting of investment securities gains or losses in the income statement. The AICPA Banking Committee recommends the following: (1) Net investment securities gains or losses should be presentd on a separate line, on a pretax basis, in the "other income" section of a bank's income statement. If not material, they may be included in "other income." (2) Prior periods' interim and annual financial statements should be restated to conform with the one-step format. (3) If significant to an understanding of the revised reporting format, the tax effect of securities gains or losses …
Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide describes operations and accounting practices that are unique to the casino industry as well as matters that are unique to the audit of a casino's financial statements. In addition, it describes some of the regulatory requirements of the industry. Specifically, the proposed guide discusses the importance of effective internal accounting controls in casinos and notes that the auditor normally relies heavily on those controls to restrict his substantive testing because individual table game transactions (bets) are not recorded. Other significant matters covered by the proposed guide are— 1. The unique problems in testing cash …
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement provides guidance on applying generally accepted accounting principles in accounting for uninsured asserted and unasserted medical malpractice claims, captive insurance companies, retrospectively rated premiums, claims-made insurance policies, and trust funds of health care providers. The statement supplements the AICPA Hospital Audit guide. In general, the accrual of the estimated cost of uninsured asserted and unasserted medical malpractice claims should be based primarily on the health provider's own experience. A health care provider insured under a claims-made policy should accrue the cost of providing tail coverage at the end of the current period. A retrospectively rated insurance policy …
Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Proposed Interpretation 503-2, "Definition of the Word 'Client' as Used in Rule 503," narrows the term "client" to a person or entity that has retained a member or his firm engaged in the practice of public accounting to perform audit, accounting, review, compilation, tax, or management advisory services. Proposed Interpretation 503-3, "Definition of 'Products or Services of Others' as Used in Rule 503," limits the application of rule 503 to the referral of those products or services with respect to which CPAs can reasonably be expected by clients to have professional skill or knowledge as a result of education or …
Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement consists solely of amendments to existing Statements and would supersede Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor's Study and Evaluation of Internal Control. The board believes that auditors consider the methods of data processing, including the use of computers, in essentially the same way, and the same time, they consider other significant factors that may affect their examination of financial statements. For example, in planning an examination, the auditor considers those aspects of a client's business that may affect the nature, timing, and extent of audit procedures, including the characteristics associated …
Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement provides guidance for health care entities (a) reporting long-term debt issued through a financing authority, (b) classifying funds whose use is limited as either general (unrestricted) or restricted, and (c) reporting related investment income and interest expense in the financial statements. Only assets restricted by a donor or by a grantor should be reported in the restricted funds section. Unrestricted funds should be called general funds and health care entities should report, as liabilities in the general funds section of the balance sheet, debt issued for their benefit and for repayment of which they are repsonsible when …
Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed guide provides guidance for management and other responsible parties regarding the preparation and presentation of prospective financial statements. Prospective financial statements are financial information about the future that impart certain minimum details about the results of operations and changes in financial position. The draft also provides guidance for accountants, WHETHER ENGAGED IN ACCOUNTING, AUDITING, TAX, OR MAS PRACTICES, and would require accountants associated with prospective financial statements to report on them. Accountants may be associated with prospective financial statements as a result of engagements conducted for the express purpose of compiling or reviewing such statements or in conjunction …
Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions Committee
Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide describes operations and accounting practices that are unique to the credit union industry as well as matters that are unique to the audit of a credit unions' financial statements. In addition, it describes some of the regulatory requirements of the industry. The proposed guide states that savings (share) accounts in a credit union should be classified as liabilities on the credit union's statement of financial condition. This presentation is consistent with the prevailing practice in mutually owned savings and loan associations and savings banks. Furthermore, it is consistent with the concept of liabilities expressed …
Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement consists of amendments to SAS No. 38, Letters for Underwriters. The amendments are in repsonse to recent changes in SEC financial reporting requirements and other developments in auditing and reporting practices. Twenty-five amendments are proposed.
Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Rule 102--Integrity and Objectivity--provides that "a member shall not knowingly misrepresent facts." While the rule clearly applies to members who are found to have been directly involved in such misrepresentations, questions have been raised regarding the rule's application to mebmers who permit, or who direct others, including subordinates, to be involved in, what may be found to be misrepresentations of fact. The application of Rule 501--Acts Discreditable-- to a member who has been involved with the preparation of false and misleading financial statements has been unclear in the past. Such a member may state that he was unaware that false …