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Articles 58921 - 58950 of 62303
Full-Text Articles in Entire DC Network
Comment Letters, Proposed Statement Of Position, Software Revenue Recognition;, American Institute Of Certified Public Accountants. Auditing Standards Board. Executive Committee
Comment Letters, Proposed Statement Of Position, Software Revenue Recognition;, American Institute Of Certified Public Accountants. Auditing Standards Board. Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Exposure Draft Proposed Aicpa Standards For Performing And Reporting On Peer Reviews;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Exposure Draft Proposed Aicpa Standards For Performing And Reporting On Peer Reviews;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Monitoring A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 3, American Institute Of Certified Public Accountants. Auditing Standards Board
Monitoring A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 3, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Feb. 28, 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), 1996, Feb. 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 101: Extended Audit Services; 2. PROPOSED RULINGS UNDER RULE 101: Member Providing Attest Report on Internal Controls; 3. Member Providing Operational Auditing Services; 4. Frequency of Performance of Extended Audit Procedures; 5. PROPOSED DELETION OF RULING NO. 97 UNDER RULE 101: Performance of Certain Extended Audit Services; 6. PROPOSED REVISION OF RULING NO. 17 UNDER RULE 101: Financial Interests in Certain Organizations; 7. PROPOSED RULING UNDER RULE 501 AND RULE 301: Member Removing Files or Workpapers From an Accounting Firm; 8. PROPOSED RULING UNDER RULE 503 AND RULE 302: Member Operating a Separate Business That …
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is proposing an amendment to Statement on Auditing Standards (SAS) No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326), to incorporate the concept of evidential matter in electronic form. The proposed amendment also provides guidance regarding the potential audit impacts of evidential matter in electronic form and describes matters an auditor should consider in such circumstances. This proposed Statement would provide guidance for a practitioner who has been engaged to audit an entity's financial statements where significant information is transmitted, processed, maintained, or accessed electronically. The proposed Statement would include examples of evidential …
Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is revising the guidance on auditing investments to make that guidance consistent with recently issued accounting standards, particularly Financial Accounting Standards Board Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities. This proposed Statement would supersede AU section 332, "Long-Term Investments," of Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 332), and would delete Interpretation No. 1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities" (AICPA, Professional Standards, vol. 1, AU sec. 9332). …
Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting for the costs of computer software developed or obtained for internal use. The SOP requires the following: 1. Computer software meeting the characteristics specified in this SOP is internal-use software. 2. Except as stated in the following sentence, external direct costs of materials and services consumed in developing or obtaining internal-use computer software; payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project (to the extent of the time spent directly on the project); and interest costs incurred in developing …
The Doctrine Of Informed Consent And Women: The Achievement Of Equal Value And Equal Exercise Of Autonomy, Lisa Napoli
The Doctrine Of Informed Consent And Women: The Achievement Of Equal Value And Equal Exercise Of Autonomy, Lisa Napoli
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Legal Inversions: Lesbians, Gay Men, And The Politics Of Law, Peter Kwan
Legal Inversions: Lesbians, Gay Men, And The Politics Of Law, Peter Kwan
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Dean V. The District Of Columbia: Goin' To The Chapel And We're Gonna Get Married, Heather Hodges
Dean V. The District Of Columbia: Goin' To The Chapel And We're Gonna Get Married, Heather Hodges
American University Journal of Gender, Social Policy & the Law
No abstract provided.
Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) has issued this exposure draft to provide expanded operational guidance on the consideration of fraud in conducting a financial statement audit. The proposed changes in auditing standards also clarify the auditor's present responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. In addition, the proposed changes provide added guidance on the standard of due professional care in the performance of work, including the need to exercise professional skepticism, and the concept of reasonable assurance. Proposed Statement on …
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. This proposed SOP would supersede SOP 91-1, Software Revenue Recognition. This proposed SOP requires the following: 1. If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement should be accounted for in conformity with Accounting Research Bulletin No. 45, Long-Term Construction-Type Contracts, using the relevant guidance in SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, unless specified …
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board (the Board) is issuing this proposed Standard to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2, PR sec. 100) for the recently revised Statements on Quality Control Standards. In addition, now that the AICPA peer review program has been in existence for over six years, the five-year phase-in has been accomplished, and firms are undergoing their second triennial reviews, the Board believes it is appropriate to reevaluate the overall guidance provided in these Standards. In addition to the changes listed on the next page as specific issues for …
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Let's Surf-The-Net! World-Wide Web (Www) Sites In Italy, Or: How/Why Include A Web-Browser Component In Culture And Civilization Classes, Ilona Klein
Faculty Publications
First, this essay details the technical elements required to set up a computer for Web-surfing, then it discusses the rationale for a Web-browser component in Culture and Civilization courses. The first part of this study (the technical portion) is geared specifically toward teachers with little or no familiarity with the Internet and the World-Wide Web. In the second part of the article, the applied-pedagogy aspects of Web-browsing are provided for all colleagues in the profession, proficient or not in cyberspace surfing. This article argues that the internet and the World-Wide Web are here to stay and that, within certain limitations, …
Identifying The Harm In Racial Gerrymandering Claims, Samuel Issacharoff, Thomas C. Goldstein
Identifying The Harm In Racial Gerrymandering Claims, Samuel Issacharoff, Thomas C. Goldstein
Michigan Journal of Race and Law
This Article proceeds along two lines. First, it reviews the theories of harm set forth in the Justices' various opinions, i.e., the articulated risks to individual rights that may or may not be presented by racial gerrymandering. What is learned from this survey is that Shaw and its progeny serve different purposes for different members of the Court. Four members of the Shaw, Miller v. Johnson, and United States v. Hays majorities-Chief Justice Rehnquist, along with Justices Scalia, Kennedy, and Thomas- are far more concerned with "race" than "gerrymandering." In particular, they consider all race-based government classifications to be inherently …
Can Minority Voting Rights Survive Miller V. Johnson, Laughlin Mcdonald
Can Minority Voting Rights Survive Miller V. Johnson, Laughlin Mcdonald
Michigan Journal of Race and Law
Part I of this Article reviews the congressional redistricting process in Georgia, particularly the State's efforts to comply with the Voting Rights Act and avoid the dilution of minority voting strength. Part II describes the plaintiffs' constitutional challenge and the State's asserted defenses, or more accurately its lack of asserted defenses. Part III argues that the decision of the majority rests upon wholly false assumptions about the colorblindness of the political process and the harm caused by remedial redistricting. Part IV notes the expansion in Miller of the cause of action first recognized in Shaw v. Reno. Part V …
The O.J. Simpson Verdict: A Lesson In Black And White, Christo Lassiter
The O.J. Simpson Verdict: A Lesson In Black And White, Christo Lassiter
Michigan Journal of Race and Law
This article is an attempt to analyze the O.J. Simpson verdict and the press coverage of it, to suggest ways not only of improving criminal justice in a diverse community, but also of improving press coverage of criminal justice in a diverse community. Part Two of this essay is subdivided into two sections. The first section surveys the op-ed pages of major newspapers to evaluate the analysis of, and the commentary on, the O.J. Simpson verdict. The second section deconstructs the press' spin on the verdict. Part Three of this article discusses the role of a jury and proof beyond …
Stepping Into The Projects: Lawmaking, Storytelling, And Practicing The Politics Of Identification, Lisa A. Crooms
Stepping Into The Projects: Lawmaking, Storytelling, And Practicing The Politics Of Identification, Lisa A. Crooms
Michigan Journal of Race and Law
In her article, "The Black Community," Its Lawbreakers, and a Politics of Identification, Professor Regina Austin proposes a paradigm to move the Black community beyond a "manifestation of a nostalgic longing for a time when blacks were clearly distinguishable from whites and concern about the welfare of the poor was more natural than our hairdos.” Austin's politics of identification provides the conceptual framework through which the Black community can reconstitute itself in accordance with its own principles, which may or may not be those embraced by the mainstream. This article considers Professor Regina Austin’s politics of identification as practiced by …
The Two-Parent Family In The Liberal State: The Case For Selective Subsidies, Amy L. Wax
The Two-Parent Family In The Liberal State: The Case For Selective Subsidies, Amy L. Wax
Michigan Journal of Race and Law
This Article seeks to explore in a preliminary way some questions that would be raised by the adoption of such a program. The initial issue raised by the proposal is: does the government ever have any legitimate business favoring some family forms over others? The first-pass answer would appear to be "yes." The law recognizes marriage, restricts it to persons of the opposite sex (at least for now), and confers upon married couples comparative rights and privileges-although fewer than have been enjoyed in the past. The more difficult questions are: what exactly is the nature of the government's interest in …
The Color Of Truth: Race And The Assessment Of Credibility, Sheri Lynn Johnson
The Color Of Truth: Race And The Assessment Of Credibility, Sheri Lynn Johnson
Michigan Journal of Race and Law
This article will address specifically the relationship between race and credibility in legal cases, while acknowledging that broader bias issues are often, though sometimes imperceptibly, intertwined in racially biased credibility determinations. Part I will survey race and credibility issues that have arisen in courts, with particular focus on two modern habeas corpus cases. Part II will summarize the legal rules that presently regulate racially influenced assessments of credibility; it may surprise some readers to realize that there is no established mechanism for challenging racially biased credibility determinations. Part I will propose some standards for determining when race is permissibly used …
The Social Construction Of Identity In Criminal Cases: Cinema Verité And The Pedagogy Of Vincent Chin, Paula C. Johnson
The Social Construction Of Identity In Criminal Cases: Cinema Verité And The Pedagogy Of Vincent Chin, Paula C. Johnson
Michigan Journal of Race and Law
This article will discuss the use of the film, Who Killed Vincent Chin?, as a method: (1) to analyze the relationship of social constructions of identity, particularly race, on the rules and discretionary application of criminal jurisprudence; (2) to provide an interactive pedagogical tool for law teachers, especially criminal law teachers, to examine the social contexts of criminal jurisprudence from multiple perspectives; and (3) to examine the ability of criminal law doctrine to address issues of race.
The Empitness Of Majority Rule, Luis Fuentes-Rohwer
The Empitness Of Majority Rule, Luis Fuentes-Rohwer
Michigan Journal of Race and Law
In this Note, the author steers away from the current substantive debates surrounding the Voting Rights Act, its various amendments, and the "correct" way of interpreting its intended benefits and constitutionally accepted mandates. Instead, indirectly joins the many "radical" voices advocating for a departure from the majoritarian stranglehold-the decision-making process where fifty percent plus one of the voting population carry the election. The author does so not by suggesting yet another mechanism by which representatives may be elected, but by critiquing the perceived underpinnings of our democratic system of government. The author does not profess to delineate a definitive interpretation …