Business Commons^™

Proposed Statement Of Position : Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities;Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 29, American Institute Of Certified Public Accountants. Student Financial Assistance Program Audit Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The U.S. Department of Education (ED) Audit Guide Audits of Student Financial Assistance Programs (ED Audit Guide) requires institutions that participate in its student financial assistance (SFA) programs to engage independent auditors to audit certain aspects of their participation in those programs. Among other reports, auditors who perform such audits are required to issue reports on (1) the participating institutions' compliance with laws and regulations specified in the ED Audit Guide, and (2) the internal control structure used by participating institutions in administering the student financial assistance programs. The ED Audit Guide requires an institution's auditor's reports on compliance and …

Proposed Statement Of Position : Foreign Currency Accounting And Financial Statement Presentation For Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Foreign Currency Accounting And Financial Statement Presentation For Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 5, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) amends the third edition, revised, of the AICPA Audit and Accounting Guide Audits of Investment Companies (the guide) to require reporting of all foreign currency gains and losses.* This proposed SOP recommends that realized and unrealized foreign currency gains and losses be reported separately. However, the guide does not indicate a preference for reporting separately the portion of the change in market value stated in the reporting currency that results from changes in foreign currency rates (see paragraph 2.86). It also states that foreign currency transaction gains or losses may be either accounted for …

Proposed Statement Of Position : Reporting On Advertising Costs;Reporting On Advertising Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on financial reporting on advertising costs. The proposed SOP requires the following: 1. Reporting the costs of all advertising as expenses in the periods in which those costs are incurred, or the first time the advertising takes place, unless the advertising is direct-response advertising that results in probable future economic benefits (future benefits); 2. Reporting the costs of the future benefits of direct-response advertising as assets; 3. Amortizing the amounts reported as assets over the estimated period of the benefits. Also, this proposed SOP requires disclosure of certain information if the future …

Proposed Statement Of Position : Rescission Of Accounting Principles Board Statements ;Rescission Of Accounting Principles Board Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jul. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would formally rescind Accounting Principles Board (APB) Statements 1 through 4, which do not have standing as rules or standards required to be observed by members of the Institute by rule 203 of the Code of Professional Conduct and have been substantially superseded by subsequent pronouncements of the Financial Accounting Standards Board. THIS PROPOSED SOP WILL NOT AFFECT APB OPINIONS, WHICH ARE SEPARATE AND DISTINCT FROM APB STATEMENTS.

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Sept. 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED ETHICS RULING UNDER RULE 101: Partially Secured Loans; 2. PROPOSED ETHICS RULING UNDER RULE 101: Loan Commitment or Line of Credit; 3. PROPOSED ETHICS RULING UNDER RULE 101: Loans to Partnership in Which Members Are Limited Partners; 4. PROPOSED ETHICS RULING UNDER RULE 101: Loans to Partnership in Which Members Are General Partners; 5. PROPOSED ETHICS RULING UNDER RULE 101: Credit Card Balances and Cash Advances; 6. PROPOSED ETHICS RULING UNDER RULE 101: Member Leasing Property From a Client; 7. PROPOSED ETHICS RULING UNDER RULE 101: Joint Interest in Vacation Home; 8. PROPOSED ETHICS RULING UNDER RULE 102: …

Proposed Statement Of Position : Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations;Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Oct. 26, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA Audit and Accounting Guide Common Interest Realty Associations (the CIRA guide) requires common interest realty associations (CIRAs) to disclose certain supplementary information outside of the basic financial statements. This requirement also applies to nonpublic CIRAs whose financial statements are compiled or reviewed in accordance with Statements on Standards for Accounting and Review Services (SSARSs). Paragraph 43 of SSARS No. 1, Compilation and Review of Financial Statements, describes the accountant's responsibility when the financial statements are accompanied by information voluntarily presented for supplementary analysis purposes; however, SSARSs do not address the accountant's responsibility when the financial statements are accompanied …

Proposed Statement Of Position : Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale;Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Nov. 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Statement of Position (SOP) 92-3, Accounting for Foreclosed Assets, deals with the measurement of foreclosed assets after foreclosure. This proposed SOP provides guidance on accounting for the results of operations of foreclosed assets held for sale. It applies to all reporting entities except those that account for assets at fair value. It applies to all assets obtained through foreclosure that are considered held for sale, except for inventories, marketable equity securities, and real estate previously owned by the lender and accounted for under FASB Statement No. 67, Accounting for Costs and Initial Rental Operations of Real Estate Projects. It does …

Proposed Statement Of Tax Policy 10 : Integration Of The Corporate And Shareholder Tax Systems ;Integration Of The Corporate And Shareholder Tax Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 7, American Institute Of Certified Public Accountants. Tax Division

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of tax policy (STP) presents recommendations for improving the system of taxing corporate-source earnings. Statements of Tax Policy of the Tax Division are issued for the general information of those interested in the subject. They are intended to aid in the development of federal tax legislation in directions that the division believes are in the public interest.

Proposed Statement Of Position : Employers' Accounting For Employee Stock Ownership Plans ;Employers' Accounting For Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would supersede AICPA SOP 76-3, Accounting Practices for Certain Employee Stock Ownership Plans, which was issued in December 1976. Since SOP 76-3 was issued, the reporting of transactions between employers and employee stock ownership plans (ESOPs) has become a source of accounting controversy. The importance of employers' financial reporting for ESOPs grew with increases in the number of plans and the amounts of stock held by the plans over the past decade. Furthermore, there have been significant changes in the tax and regulatory environment surrounding ESOPs and the structure and purpose of ESOPs have …

Comment Letters On Proposed Sop, Reporting On Required Supplementary Information Accompanying Compiled Or Review Financial Statements Of Common Interest Realty Associations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters Received On The June 22, 1992, Exposure Draft, Reporting On Advertising Costs, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Standards For Attestation Engagements Reporting On An Entity’S Internal Control Structure Over Financial Reporting, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Sop On Accounting For Esops, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Information For Cpa Candidates, Eleventh Edition, Effective May 1994; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Board Of Examiners

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For Foreclosed Assets; Statement Of Position 92-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

The Difficulties For A Small Business In Obtaining Commercial Bank Loans During A Recession, Matthew J. Maruska

Honors Theses, 1963-2015

This study examines why it is very difficult for a small business to obtain commercial bank loans during a recession. The methodology consisted of examining other research and writings, interviewing sources, and conducting a survey of small businesses. the study discussed the pre-financing preparation of a small business. Aspects of commercial bank financing are discussed, including: description of debt financing, the process for obtaining loans, and problems facing the commercial banking industry. A brief description is given of recessionary conditions and how economic indicators are used to describe those conditions. Various issue concerning financing a small business during a recession …

Report On Computer Usage In Tax Practice : Survey Results, September 1992, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Restaurants And Food-Service Establishments; Consulting Services Practice Aid, 92-1, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Developing And Improving Clients' Recruitment, Selection, And Orientation Programs; Consulting Services Practice Aid, 92-2;Small Business Consulting, 92-2, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Automating Small And Medium-Sized Businesses In Selected Industries; Consulting Services Practice Aid, 92-5, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Expectation Gap Standards : Progress, Implementation Issues, Research Opportunities, American Institute Of Certified Public Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.

Statement Of Position Regarding Mandatory Rotation Of Audit Firms Of Publicly Held Companies, American Institute Of Certified Public Accountants. Sec Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.

Internal Control, Integrated Framework: Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.

Uniform Accountancy Act, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.

Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1992/93, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Uniform Cpa Examination. Questions And Unofficial Answers, 1992 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

The Foodland International Employee Service Award And Image Marketing Plan, Vesper L. Mcdonald

Theses

This expository applied learning study evaluated The Foodland International Corporation's role in the food chain, industry and retailer competition and needs. The research was used to design a Foodland marketing support program, with a flyer as the primary sales aide. The program was designed and implemented to offer a combination of The Foodland International Corporation's employee service award and image items to licensed Foodland affiliates.

The Foodland International Corporation is a wholly owned subsidiary of Wetterau Incorporated, a major U.S. food wholesaler, headquartered in Hazelwood, MO. Its licensed affiliates consist of other Wetterau-owned corporations (known as divisions), and outside corporations …