Business Commons^™

Updated Illustrations Of Management's Discussion And Analysis Of Financial Condition And Results Of Operations : A Survey Of The Application Of Recently Amended Rules 14a-3 And14c-3 Of The Securities And Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 26, Hortense Goodman, Leonard Lorensen

Newsletters

No abstract provided.

Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Standards For Accounting And Review Services : Computer-Prepared Interim Financial Statements;Computer-Prepared Interim Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1982, June 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement would grant the accountant an exemption from the SSARS 1 requirement to comply, as a minimum, with the standards for a compilation engagement when, in specified circumstances, he submits computer-prepared interim financial statements to his client or others. The draft would require the use of a legend on each page of the statements, stating that the computer-prepared interim financial statements do not purport to reflect all appropriate adjustments and disclosures required by generally accepted accounting principles (or another comprehensive basis of accounting) and that they were not compiled, reviewed, or audited by an independent accountant.

Central Bank Of Nigeria Annual Report And Statement Of Account For The Year Ended 31st December 1981, Central Bank Of Nigeria

CBN Annual Report

In 1981, Nigeria's economy experienced a 7.9% decline in industrial production, primarily due to a decline in mining production, particularly petroleum. Manufacturing output increased by 5.7%, while agricultural production showed some improvement. Inflation worsened, with the composite consumer price index rising by 20.8%. Monetary expansion slowed down, but a 5.6% increase was recorded at the end of the year. The aggregate banking system's credit to the economy increased by 5.8%, with the Federal Government budgeting for current services. The external sector experienced a large balance of payments deficit, resulting in a drawdown of the nation's reserves. The world economy slowed …

Compilation Reports On Financial Statements Included In Certain Prescribed Forms; Statement On Standards For Accounting And Review Services 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Proposed Statement On Standards For Accounting And Review Services : Reporting On Compiled Financial Statements ;Reporting On Compiled Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Nov. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement amends the reporting standards for a compilation of financial statements by requiring that the accountant's report indicate that his compilation has been performed in accordance with standards established by the American Institute of Certified Public Accountants.

Accounting For Transfers Of Receivables With Recourse; Issues Paper (1980 March 20), American Institute Of Certified Public Accountants. Task Force On Off Balance Sheet Financing Arrangements

Issues Papers

No abstract provided.

Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Illustrations Of Management Reports On Financial Statements : A Survey Of The Application Of The Conclusions And Recommendations Of The Aicpa Special Advisory Committee On Reports By Management; Financial Report Survey, 19, Hortense Goodman, Leonard Lorensen, Meryl L. Reed

Newsletters

No abstract provided.

Accounting For Changes In Estimates; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Task Force On Accounting For Changes In Estimates

Issues Papers

No abstract provided.

Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division

Issues Papers

No abstract provided.

Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The major decision reflected in this exposure draft is that, based on the accountant's performance of specified review procedures, he should be permitted to issue a report, accompanied by an expression of assurance, on his review of interim financial information of publicly held entities. Such a report could accompany interim financial information issued by publicly held companies that is contained in interim reports issued to stockholders, the board of directors, or others, or filed periodically with regulatory agencies. The Auditing Standards Board believes the procedures established in Statement on Auditing Standards No. 10 continue to be appropriate for an accountant's …

Financial Statements: Interim Statements — The Auditor’S Involvement, Clara C. Lelievre

Woman C.P.A.

No abstract provided.

Interim Financial Reporting: A Summary Of The New Sec Requirements, Haskins & Sells

Haskins and Sells Publications

Originally published by: Haskins & Sells;

Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This is an exposure draft of a Statement on Auditing Standards on public reporting on limited reviews of interim financial information. The exposure period is unavoidably short so that the Committee can furnish guidance to CPAs who may be asked to report on limited reviews early in 1976. We recognize that this is traditionally a very busy time for CPAs but seek to assure that this exposure draft nevertheless will receive appropriate attention. In developing this exposure draft the Auditing Standards Executive Committee considered the provisions of the SEC's Accounting Series Release (ASR) No. 177, which permits a registrant to …

Guide For Engagements Of Cpas To Prepare Unaudited Financial Statements (1975), American Institute Of Certified Public Accountants. Task Force On Unaudited Financial Statements

Guides, Handbooks and Manuals

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Unaudited Financial Statements, Warren L. Eisenberg

Haskins and Sells Publications

No abstract provided.

Interim Financial Reporting; Opinions Of The Accounting Principles Board 28;Apb Opinion 28;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board

Exposure Drafts, Comment Letters, and Statements of Position

This draft Opinion establishes minimum acceptable standards of reporting for both complete interim financial statements and for summarized interim financial data. It also outlines the applicability of generally accepted accounting principles to interim financial information and indicates types of disclosure necessary to report on a meaningful basis for a period of less than a full year.

Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section Ii; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood

Association Sections, Divisions, Boards, Teams

May 15, 16, and 217, 1972, The Americana Hotel, New York, New York

Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section I; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood

Association Sections, Divisions, Boards, Teams

May 15, 16, and 217, 1972, The Americana Hotel, New York, New York

Consolidated Financial Statements Of International Companies In Accordance With Sec Requirements, Karl A. Herrhammer

Haskins and Sells Publications

No abstract provided.

Basic Concepts And Accounting Principles Underlying Financial Statements Of Business Enterprises; Statement Of The Accounting Principles Board 4;Apb Statement 4;, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Unaudited Financial Statements; Statement On Auditing Procedure, No. 38, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article

Basic Financial Reporting For Accounting Firms; Management Of An Accounting Practice Bulletin, Map 14, John J. Bernard, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Consolidated Financial Statements; Accounting Research Bulletin, No. 51, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article

Ratio Analysis Of Financial Statements, Donald Eugene Furr

Master's Theses

The twentieth century has been witness to a phenomenal rate of growth in accounting. To a large degree this growth can be attributed to large scale production, a characteristic of this complex industrial era. More accountants than ever before are engaged in the tasks of recording, classifying, summarizing and interpreting financial data. Financial statements are the end products of an accountant's task.

For every accountant employed in the construction of a statement, there are scores of people interested in the analysis and use of such statements, particularly the balance sheet and income statements. These persons include creditors, bankers, investors,executives and …

Accounting Trilogy, Catherine E. Miles

Woman C.P.A.

No abstract provided.