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2000

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Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force Jan 2000

Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) reconciles and conforms, as appropriate, the accounting and financial reporting provisions established by the AICPA Audit and Accounting Guides Banks and Savings Institutions, Audits of Credit Unions, and Audits of Finance Companies. The proposed SOP also explicitly incorporates mortgage companies and corporate credit unions in its scope. The final SOP will be incorporated in a new AICPA Audit and Accounting Guide, which will supersede the existing Guides.* The AICPA Industry Audit and Accounting Guides fall into category (b) of generally accepted accounting principles (GAAP) in the hierarchy established by AICPA Statement on Auditing Standards …


Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force Jan 2000

Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) amends SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, to include within the scope of SOP 95-2 investment partnerships that are commodity pools subject to regulation under the Commodity Exchange Act of 1974.


Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board Jan 2000

Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 4, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 4, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Amendment To Statement On Standards For Accounting And Review Services No. 1, Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2000

Amendment To Statement On Standards For Accounting And Review Services No. 1, Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 2000, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 2000

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 2000, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Webtrust Program : Availability Principle And Criteria, Version 3.0, October 24, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 24, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Webtrust Program : Availability Principle And Criteria, Version 3.0, October 24, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 24, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc., American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc., American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Protecting Native Americans: The Tribe As Parens Patriae, Cami Fraser Jan 2000

Protecting Native Americans: The Tribe As Parens Patriae, Cami Fraser

Michigan Journal of Race and Law

This Note argues that Tribes have parens patriae standing to protect their citizens through litigation on their behalf, even if not all of their citizens are engaged in the litigation. Part I examines the current requirements of parens patriae standing, as articulated by the Supreme Court. Part II briefly examines the nature of tribal sovereignty within American jurisprudence and concludes that parens patriae standing is a retained right of the Tribes. Part III examines the way in which the Federal District Courts have incorrectly handled tribal parens patriae standing. This section argues for a reexamination of Supreme Court doctrine when …


The Alienation Of Fathers, Linda Kelly Jan 2000

The Alienation Of Fathers, Linda Kelly

Michigan Journal of Race and Law

By evaluating immigration and custody law from a father's perspective and thereby uncovering and addressing the biases held against men, both fathers and mothers will achieve greater recognition. Beyond revealing gender discrimination, such a study also demonstrates the disparate views still harbored toward unmarried parents. Examining custody and immigration law with an emphasis on these issues will hopefully foster a dialogue that brings the law in line with the reality of today's families and promotes each family member's individual potential.


Puerto Rico: Cultural Nation, American Colony, Pedro A. Malavet Jan 2000

Puerto Rico: Cultural Nation, American Colony, Pedro A. Malavet

Michigan Journal of Race and Law

This Article articulates a theory of Puerto Rican cultural nationhood that is largely based on ethnicity. In linking ethnicity and citizenship, it is imperative, however, to avoid the evils of ethnic strife and balkanization, while celebrating rather than imposing difference; community consciousness cannot degenerate into fascism.


Construction Contractors Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2000

Construction Contractors Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2000

Health Care Industry Developments - 2000/01; 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 - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2000

Insurance Industry Developments - 2000/01; 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 - 2000; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2000

Not-For-Profit Organizations Industry Developments - 2000; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Real Estate Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2000

Real Estate Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governmental Developments - 2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2000

State And Local Governmental Developments - 2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 2000

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Airlines With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 2000

Audits Of Airlines With Conforming Changes As Of May 1, 2000; 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 Federal Government Contractors With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 2000

Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2000; 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.


Banks And Savings Institutions With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee Jan 2000

Banks And Savings Institutions With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Banking And Savings Institutions 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, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 2000

Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 2000

Common Interest Realty Associations With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 2000

Construction Contractors With Conforming Changes As Of May 1, 2000; 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 Credit Unions, With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 2000

Audits Of Credit Unions, With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2000

Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee Jan 2000

Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Organizations With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 2000

Health Care Organizations With Conforming Changes As Of May 1, 2000; 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, New Edition As Of December 1, 2000; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 2000

Audits Of Investment Companies, New Edition As Of December 1, 2000; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.