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1998

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Articles 13171 - 13200 of 14581

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Reporting On The Costs Of Start-Up Activities, Draft Dated 1/8/1998, Sent To Fasb, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Reporting On The Costs Of Start-Up Activities, Draft Dated 1/8/1998, Sent To Fasb, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting On Management's Assessment Pursuant To The Life Insurance Ethical Market Conduct Program Of The Insurance Marketplace Standards Association; Statement Of Position 98-6;, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1998

Reporting On Management's Assessment Pursuant To The Life Insurance Ethical Market Conduct Program Of The Insurance Marketplace Standards Association; Statement Of Position 98-6;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards; Statement Of Position 98-3;, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 1998

Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards; Statement Of Position 98-3;, American Institute Of Certified Public Accountants. Single Audit Working Group

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Engagements To Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant To Rule 17a-5 Of The Securities Exchange Act Of 1934, Rule 17ad-18 Of The Securities Exchange Act Of 1934, And Advisories No. 17-98 And No. 40-98 Of The Commodity Futures Trading Commission; Statement Of Position 98-8;, American Institute Of Certified Public Accountants. Securities Industry Year 2000 Agreed-Upon Procedures Task Force Jan 1998

Engagements To Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant To Rule 17a-5 Of The Securities Exchange Act Of 1934, Rule 17ad-18 Of The Securities Exchange Act Of 1934, And Advisories No. 17-98 And No. 40-98 Of The Commodity Futures Trading Commission; Statement Of Position 98-8;, American Institute Of Certified Public Accountants. Securities Industry Year 2000 Agreed-Upon Procedures Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

An attestation engagement is one in which a practitioner expresses a conclusion about the reliability of a written assertion or statement that is the responsibility of another party. For example, management may state that the entity's internal control over financial reporting is effective as of a certain date or for a specified period of time. Such engagements are performed pursuant to the Statements on Standards for Attestation Engagements (SSAEs) which are promulgated by the Auditing Standards Board (ASB). The type of subject matter that could be addressed by such assertions is broad and includes internal control, compliance with laws and …


Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Restricting The Use Of An Auditor's Report, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Comment Letters On Restricting The Use Of An Auditor's Report, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters - Proposed Sop, Accounting For Discounts Related To Credit Quality, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Comment Letters - Proposed Sop, Accounting For Discounts Related To Credit Quality, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Management's Discussion And Analysis; Statement On Standards For Attestation Engagements 8;, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Management's Discussion And Analysis; Statement On Standards For Attestation Engagements 8;, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Standards For Attestation Engagements As Of January 1, 1998, Numbers 1 To 7, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Codification Of Statements On Standards For Attestation Engagements As Of January 1, 1998, Numbers 1 To 7, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Children's Rights And Family Autonomy In The South African Context: A Comment On Children's Rights Under The Final Constitution, Tshepo L. Mosikatsana Jan 1998

Children's Rights And Family Autonomy In The South African Context: A Comment On Children's Rights Under The Final Constitution, Tshepo L. Mosikatsana

Michigan Journal of Race and Law

This Article investigates the nature and extent of the protection granted to children's rights in the South African Constitution. It concludes that the child-centered approach of the Constitution entitles children, as independent actors, to certain fundamental rights. Acknowledging both the parent-centered nature of the existing South African legal framework and the entrenched support for practices, many rooted in indigenous law and tradition, that contribute to the oppression of children, the author argues that the constitutionalization of these rights will contribute to the betterment of children in South Africa, proving to be more than mere moral exhortation. Under apartheid in South …


Chicana/Chicano Land Tenure In The Agrarian Domain: On The Edge Of A "Naked Knife", Guadalupe T. Lunda Jan 1998

Chicana/Chicano Land Tenure In The Agrarian Domain: On The Edge Of A "Naked Knife", Guadalupe T. Lunda

Michigan Journal of Race and Law

Neither sovereignty nor property rights could forestall American geopolitical expansion in the first half of the nineteenth century. The conflicts that resulted from this clash of doctrine with desire are perhaps most evident in the history of the Chicanas/Chicanos of Texas, California, and the Southwest, who sought to maintain their land and property, as guaranteed by the Treaty of Guadalupe Hidalgo, in the aftermath of the U.S.- Mexico War. Integrating an exploration of case law with political and social histories of the period, the Author explores the sociolegal significance of Chicana/Chicano land dispossession; exposes the racial, economic, and political motivations …


Employee Benefit Plans Industry Developments - 1998; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1998

Employee Benefit Plans Industry Developments - 1998; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


High-Technology Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1998

High-Technology Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Insurance Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1998

Insurance Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Real Estate Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1998

Real Estate Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Retail Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1998

Retail Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Securities Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1998

Securities Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Airlines With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 1998

Audits Of Airlines With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1998

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Credit Unions, With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 1998

Audits Of Credit Unions, With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Organizations With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 1998

Health Care Organizations With Conforming Changes As Of May 1, 1998; 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 With Conforming Changes As Of May 1, 1998; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee Jan 1998

Audits Of Investment Companies With Conforming Changes As Of May 1, 1998; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Compilation And Review Alert - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1998

Compilation And Review Alert - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1998, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1998

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1998, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Standards For Accounting And Review Services As Of January 1, 1998, Numbers 1 To 7, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1998

Codification Of Statements On Standards For Accounting And Review Services As Of January 1, 1998, Numbers 1 To 7, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Quality Control As Of June 1, 1998;, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Aicpa Professional Standards: Quality Control As Of June 1, 1998;, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Code Of Professional Conduct As Of June 1, 1998, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Cpe Standards Subcommittee Jan 1998

Aicpa Professional Standards: Code Of Professional Conduct As Of June 1, 1998, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Cpe Standards Subcommittee

AICPA Professional Standards

No abstract provided.