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Auditors' Reports Under U.S. Department Of Housing And Urban Development's Audit Guide For Mortgagors Having Hud Insured Or Secretary Held Multifamily Mortgages; Statement Of Position 90-04;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Inquiries Of Representatives Of Financial Institution Regulatory Agencies : August 31, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks, Aicpa Audit And Accounting Guide, Audits Of Credit Unions, And Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 90-05;, American Institute Of Certified Public Accountants. Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Financial Reporting By Entities In Reorganization Under The Bankruptcy Code : November 19, 1990; Statement Of Position 90-07;, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Financial Accounting And Reporting By Continuing Care Retirement Communities : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Providers Of Health Care Services; Statement Of Position 90-08;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1990;Omnibus Statement On Auditing Standards, 1990; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement on auditing standards contains three amendments to existing statements. These amendments: 1. Make explicit the required language that the auditor should include in an explanatory paragraph of the report when he or she concludes that there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time not to exceed one year from the balance-sheet date. 2. Clarify language in the auditor's report to describe the level of service the successor auditor performs on adjustments made to restate prior-year financial statements audited by a predecessor auditor whose report is …

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings;Proposed Ethics Ruling Under Rule 101: Member Joining Client Credit Union;Member Joining Client Credit Union;Proposed Ethics Ruling Under Rule 101: Member As Guarantor Of Client's Loan Member As Guarantor Of Client's Loan;Proposed Ethics Ruling Under Rule 102: Individual Considering Or Accepting Employment With The Client Individual Considering Or Accepting Employment With The Client;Proposed Ethics Ruling Under Rule 102: Service On Board Of Tax Appeals;Service On Board Of Tax Appeals;Proposed Revision Of Interpretation 501-1 Under Rule 101: Client's Records And Accountant's Workpapers;Client's Records And Accountant's Workpapers;Proposed Revision Of Ethics Ruling No. 17 Under Rule 101: Member As Stockholder In Country Club;Member As Stockholder In Country Club;Proposed Deletion Of Ethics Ruling No. 34 Under Rule 101: Member As Auditor Of Common Trust Funds;Member As Auditor Of Common Trust Funds;Proposed Deletion Of Ethics Ruling No. 17 Under Rule 101: Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager;Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 23, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. The committee concluded that if a credit union meets the definition of a financial institution as provided in interpretation 101-5 and the loan is consistent with the requirements of interpretation 101-1-A4, membership in the credit union would not impair the member's and the member's firm's independence. If the credit union does not meet the definition of a financial institution or the loans or deposits are not in accordance with the interpretations and rulings of the AICPA Code of Professional Conduct, membership in the client credit union would cause the independence of the member and the member's firm to be …

Proposed Interpretation Of Statement On Responsibilities In Tax Practice (1988 Revision) No. 1 : Realistic Possibility Standard ;Realistic Possibility Standard, Includes Srtp No. 1, 1988 Rev;Statements On Responsibilities In Tax Practice, No. 1, 1988 Rev; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 15, American Institute Of Certified Public Accountants. Tax Division

Exposure Drafts, Comment Letters, and Statements of Position

In August 1988 the AICPA Tax Division issued revised Statements on Responsibilities in Tax Practice (SRTPs). The primary purpose of these advisory statements on appropriate standards of tax practice is educational. SRTP (1988 Rev.) No. 1, 'Tax Return Positions," contains the standards a CPA should follow in recommending tax return positions and in preparing or signing tax returns and claims for refunds. The standard in SRTP (1988 Rev.) No. 1 requires that a CPA have "a good faith belief that the [tax return] position [being recommended] has a realistic possibility of being sustained administratively or judicially on its merits if …

Proposed Statement Of Position : Accounting For Real Estate Syndication Income;Accounting For Real Estate Syndication Income; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 5, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in accounting for real estate syndication income. Briefly, the SOP arrives at the following conclusions: 1. FASB Statement No. 66, Accounting for Sales of Real Estate, applies to the recognition of profit on the sale of real estate by syndicators to partnerships. 2. The guidance in FASB Statement No. 66 should be applied by analogy to the recognition of profit on real estate syndication transactions, even if the syndicators never had ownership interests in the properties acquired by the real estate partnerships. 3. FASB Statement No. …

Codification Of Statements On Standards For Attestation Engagements As Of January 1, 1990, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Issuance Of New Ethics Pronouncements, 1990, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Banking Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Credit Union Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Federal Government Contractors Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Life And Health Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Oil And Gas Producers Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Federal Government Contractors As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Defense Contractors Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Federal Government Contractors (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

How To Choose And Use A Cpa: Questions And Answers For Business Owners, Taxpayers, And The General Public, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.

Construction Contractors As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Providers Of Health Care Services (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Providers Of Health Care Services As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Investment Companies As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Personal Financial Statements Guide As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Certain Nonprofit Organizations As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Property And Liability Insurance Companies As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Property And Liability Insurance Companies (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Consideration Of The Internal Control Structure In A Financial Statement Audit (1990); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Improvisation For Actor Training And Performance In 20th Century America (With Special Emphasis On The Spolin And Sills Tradition), Jeff David Brone

Dissertations, Theses, and Capstone Projects

This dissertation explores the methods and value of using improvisation to train actors in their craft and to help them perform scripted material more effectively. The period and place covered is primarily America in the 20th century. The dissertation also analyzes the use of improvisation from a theoretical, historical and practical perspective and discusses the work of various acting teachers and companies who use (or used) improv to create theatre and who have been influenced by the basic teachings of Spolin, Sills or, in some significant instances, Stanislavski.

After a brief introductory chapter on the use of improv in the …

Influences Of The Post-World War Ii Era On The American Political Theater, 1968–1972, Lydia Alix Gerson

Dissertations, Theses, and Capstone Projects

From 1968 to 1972, years which many historians have determined as encompassing the most focussed characteristics of the Sixties as a whole, the United States underwent enormous political upheaval which affected every one of its major institutions, including the theater. The political turmoil of the period was reflected in the theater, both mainstream and alternative. Literally hundreds of political theater pieces were produced and acted in the streets, shopping malls, church basements and stages of the United States. Yet little scholarly attention has been paid to the phenomenon. What little work is available concentrates on aesthetics; content is largely ignored. …