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Unique Audit Problems Of Small Businesses That Operate Under Managerial Dominance, Dan M. Guy

Proceedings of the University of Kansas Symposium on Auditing Problems

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Washington Report, Vol. 9 No.10, May 5, 1980, American Institute Of Certified Public Accountants.

Newsletters

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Tax-Planning Techniques For Individuals; Studies In Federal Taxation 2, Stuart R. Josephs, J. Michael Pusey

Guides, Handbooks and Manuals

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Accounting For Real Estate Acquisition, Development, And Construction Costs : Proposal To The Financial Accounting Standards Board. December 22, 1980; Statement Of Position 80-3;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

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Proposed Audit Guide : Audits Of Employee Benefit Plans ;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1980, June 30, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee

Exposure Drafts, Comment Letters, and Statements of Position

The proposed guide provides guidance to the independent auditor in examining and reporting on the financial statements of employee benefit plans, including defined benefit pension plans, defined contribution plans, and health and welfare benefit plans. In March 1980 the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 35, Accounting and Reporting by Defined Benefit Pension Plans, which established generally accepted accounting principles for defined benefit pension plans and prescribed the general form and content of financial statements of those plans. Chapter 2 of this guide describes the principal provisions of FASB Statement No. 35; however, it should …

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