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Articles 50071 - 50100 of 52976
Full-Text Articles in Entire DC Network
Questions And Answers On The Term Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements : February 10, 1992, Amendment To Aicpa Guide For Prospective Financial Statements; Statement Of Position 92-2;, American Institute Of Certified Public Accountants. Auditing Standards Division
Questions And Answers On The Term Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements : February 10, 1992, Amendment To Aicpa Guide For Prospective Financial Statements; Statement Of Position 92-2;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Insurance Entities' Loss Reserves : May 29, 1992 Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Statement Of Position 92-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Auditing Insurance Entities' Loss Reserves Task Force
Auditing Insurance Entities' Loss Reserves : May 29, 1992 Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Statement Of Position 92-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Auditing Insurance Entities' Loss Reserves Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Property/Casualty Insurance Entities' Statutory Financial Statements : Applying Certain Requirements Of The Naic Annual Statement Instructions; Statement Of Position 92-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Auditing Property/Casualty Insurance Entities' Statutory Financial Statements : Applying Certain Requirements Of The Naic Annual Statement Instructions; Statement Of Position 92-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services--1992;Omnibus Statement On Standards For Accounting And Review Services--1992; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services--1992;Omnibus Statement On Standards For Accounting And Review Services--1992; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Accounting and Review Services Committee is issuing this proposed statement on standards for accounting and review services (SSARS) to provide practitioners with improved guidance on compiling or reviewing an entity's financial statements. This proposed Statement amends various sections of SSARSs. Among the more significant provisions of the proposed Statement are amendments that: 1. Revise the wording of the SSARS review and compilation reports to clarify that the standards referred to in these reports are Statements on Standards for Accounting and Review Services. The revised wording will help readers differentiate the SSARS review report from the review report presented in …
Proposed Statement On Standards For Attestation Engagements : Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control;Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control;Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is considering the issuance of this proposed statement on standards for attestation engagements to provide guidance to practitioners who are engaged to examine and report on management's written assertion about the effectiveness of an entity's internal control structure over financial reporting. This proposed Statement provides guidance to assist the practitioner in: 1. Accepting an engagement. 3. Obtaining an understanding of the internal control structure. 4. Testing and evaluating the design effectiveness and the operating effectiveness of internal control structure policies and procedures. 5. Forming an opinion on management's assertion, using material weakness as the basis for …
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
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 : 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
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
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
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
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 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
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
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
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 Sop On Accounting For Esops, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
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.
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
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.
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
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.
Construction Contractors Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1992; 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 - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Finance Companies Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Finance Companies Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1992; 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 - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Oil And Gas Producers Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Savings Institutions With Conforming Changes As A May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Audits Of Savings Institutions With Conforming Changes As A May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Lighten Your Tax Burden: A Cpa's Tax-Preparation Guide For Individuals, American Institute Of Certified Public Accountants. Communications Division
Lighten Your Tax Burden: A Cpa's Tax-Preparation Guide For Individuals, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Voluntary Health And Welfare Organizations With Conforming Changes As Of May 1, 1992; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Audits Of Voluntary Health And Welfare Organizations With Conforming Changes As Of May 1, 1992; Industry Audit Guide; 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 Banks With Conforming Changes As Of May 1, 1992; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee
Audits Of Banks With Conforming Changes As Of May 1, 1992; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee
Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.