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Articles 11401 - 11430 of 40363
Full-Text Articles in Business
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
360 Degrees Of Financial Literacy, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Beyond Vision And Mission : Reaching Operational And Financial Goals In Governments And Npos : How To Actually Implement Organizational Strategy, Lynda M. Dennis
Beyond Vision And Mission : Reaching Operational And Financial Goals In Governments And Npos : How To Actually Implement Organizational Strategy, Lynda M. Dennis
Guides, Handbooks and Manuals
No abstract provided.
Securing The Future : Building A Succession Plan For Your Firm, William L. Reeb
Securing The Future : Building A Succession Plan For Your Firm, William L. Reeb
Guides, Handbooks and Manuals
No abstract provided.
Making Sense Of The Data On Ireland's Inward Fdi, Clare O'Mahony, Frank Barry
Making Sense Of The Data On Ireland's Inward Fdi, Clare O'Mahony, Frank Barry
Articles
Ireland, in employment terms, is the most FDI-intensive economy in the EU. International comparisons of trends and levels of FDI intensity are usually based on balance-of-payments data however, and the international data series on Ireland’s inward FDI tell hugely conflicting stories. Such series are published by the IMF, UNCTAD, OECD and Eurostat (with data generally provided either by the CSO or the IDA), while data on US FDI in Ireland are published by the US Bureau of Economic Analysis. The present paper documents these conflicting stories and searches for any underlying consistency through analysis of the items that the various …
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Uniform Accountancy Act, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Asb Meeting Minutes, 2005, October 11-13;Auditing Standards Board Highlights, 2005, October 11-13, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2005, October 11-13;Auditing Standards Board Highlights, 2005, October 11-13, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Asb Meeting Minutes, 2005, February 1-3;Auditing Standards Board Approved Highlights, 2005, February 1-3, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2005, February 1-3;Auditing Standards Board Approved Highlights, 2005, February 1-3, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Pcps Top Talent Study : Gaining A Strategic Advantage In Recruiting And Retention, American Institute Of Certified Public Accountants. Private Companies Practice Section
Pcps Top Talent Study : Gaining A Strategic Advantage In Recruiting And Retention, American Institute Of Certified Public Accountants. Private Companies Practice Section
Association Sections, Divisions, Boards, Teams
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2005, For Academic Year 2003-2004, Beatrice Sanders, Leticia B. Romeo
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2005, For Academic Year 2003-2004, Beatrice Sanders, Leticia B. Romeo
AICPA Annual Reports
No abstract provided.
Communications Plan: 360 Degree View Of Financial Literacy, American Institute Of Certified Public Accountants. Communications Team
Communications Plan: 360 Degree View Of Financial Literacy, American Institute Of Certified Public Accountants. Communications Team
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Annual Report 2004-05; America Counts On Cpas, American Institute Of Certified Public Accountants
Aicpa Annual Report 2004-05; America Counts On Cpas, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations - 2004/05, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Business Valuation And Forensic & Litigation Services Specialty Area 2004-2005 Annual Progress Report., American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
Business Valuation And Forensic & Litigation Services Specialty Area 2004-2005 Annual Progress Report., American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section
AICPA Annual Reports
No abstract provided.
Demands Of Diversity: One Size Doesn't Fit All., Leslie A. Murphy
Demands Of Diversity: One Size Doesn't Fit All., Leslie A. Murphy
Guides, Handbooks and Manuals
No abstract provided.
Obtaining Quality Employee Benefit Plan Audit Services: The Request For Proposal And Auditor Evaluation Process., American Institute Of Certified Public Accountants. Employee Benefit Plan Audit Quality Center
Obtaining Quality Employee Benefit Plan Audit Services: The Request For Proposal And Auditor Evaluation Process., American Institute Of Certified Public Accountants. Employee Benefit Plan Audit Quality Center
Guides, Handbooks and Manuals
No abstract provided.
Women To Watch Award - Experienced Leaders, American Institute Of Certified Public Accountants (Aicpa)
Women To Watch Award - Experienced Leaders, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Outstanding Cpa In Government, American Institute Of Certified Public Accountants (Aicpa)
Outstanding Cpa In Government, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Modeling Insurance Loss Data: The Log-Eig Distribution, Uditha Balasooriya, Chan Kee Low, Adrian Y.W. Wong
Modeling Insurance Loss Data: The Log-Eig Distribution, Uditha Balasooriya, Chan Kee Low, Adrian Y.W. Wong
Journal of Actuarial Practice (1993–2006)
The log-EIG distribution was recently introduced to the probability literature. It has positive support and a moderately long tail, and is closer to the lognormal than to the gamma or Weibull distributions. Our simulations show that data generated from a log-EIG distribution cannot be adequately described by lognormal, gamma, or Weibull distributions. The log-EIG distribution is a worthwhile candidate for modeling insurance claims (loss) data or lifetime data. Examples of fitting the log-EIG to published insurance claims data are given.
A New Hybrid Defined Benefit Plan Design, Wayne E. Dydo
A New Hybrid Defined Benefit Plan Design, Wayne E. Dydo
Journal of Actuarial Practice (1993–2006)
Traditional defined benefit plans can be difficult to understand and complex to administer. Hybrid plans (cash balance and pension equity) arose in part to address the former issue, but at a price of greater administrative and litigation risk. I introduce a design for defined benefit pension plans that is easy to communicate to participants, allows for accrual patterns that closely replicate those of the two most common forms of hybrid pension plans, and avoids the controversial nondiscrimination issues that currently trouble sponsors of hybrid plans. The design defines the benefit as a fixed percentage of pay payable over a period …
On The Pricing Of Top And Drop Excess Of Loss Covers, Jean-Francois Walhin, Michel Denuit
On The Pricing Of Top And Drop Excess Of Loss Covers, Jean-Francois Walhin, Michel Denuit
Journal of Actuarial Practice (1993–2006)
A top and drop cover is a treaty that can be found on the retrocession market. It offers capacity that can be used either to protect a top layer or a working layer. The former is called a "top" and the latter is called a "drop." Using the traditional collective risk model, we demonstrate the use of a multivariate version of Panjer's algorithm to price this cover. We also compare the premium obtained within the exact model with the premiums obtained either with the Frechet bounds or with the wrong assumption of independence.
Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board
Asb Meeting Minutes, 2005, April 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Financial Planning Tips For A Lifetime., American Institute Of Certified Public Accountants (Aicpa)
Financial Planning Tips For A Lifetime., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Consideration Of Impact Of Losses From Natural Disasters Occurring After Completion Of Audit Field Work And Signing Of The Auditor's Report But Before Issuance Of The Auditor's Report And Related Financial Statements., American Institute Of Certified Public Accountants (Aicpa)
Consideration Of Impact Of Losses From Natural Disasters Occurring After Completion Of Audit Field Work And Signing Of The Auditor's Report But Before Issuance Of The Auditor's Report And Related Financial Statements., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Tax Research Techniques, Robert L. Gardner, Dave N. Stewart, Ronald G. Worsham
Guides, Handbooks and Manuals
No abstract provided.
Women To Watch Award - Emerging Leaders, American Institute Of Certified Public Accountants (Aicpa)
Women To Watch Award - Emerging Leaders, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accounting By Insurance Enterprises For Deferred Acquisition Costs In Connection With Modifications Or Exchanges Of Insurance Contracts; Statement Of Position 05-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Insurance Enterprises For Deferred Acquisition Costs In Connection With Modifications Or Exchanges Of Insurance Contracts; Statement Of Position 05-1;, 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 : Defining Professional Requirements In Statements On Auditing Standards;Proposed Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Attestation Engagements;Defining Professional Requirements In Statements On Auditing Standards;Defining Professional Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Defining Professional Requirements In Statements On Auditing Standards;Proposed Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Attestation Engagements;Defining Professional Requirements In Statements On Auditing Standards;Defining Professional Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In serving the public interest, the Auditing Standards Board (ASB) aims to set high quality auditing and assurance standards for nonissuers that are understandable, clear, and capable of consistent application, thereby serving to enhance the quality and uniformity of practice. In doing so, the ASB seeks to balance the needs of a wide range of users, including auditors, those responsible for governance, regulators, and the public in general. Until now, the accounting profession has not expressly defined imperatives used to describe different degrees of the auditor's responsibility when conducting audit engagements in accordance with generally accepted auditing standards and attestation …
Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement will provide guidance to accountants on restricting the use of reports issued pursuant to Statements on Standards for Accounting and Review Services (SSARS) by: 1. Defining the terms general use and restricted use. 2. Describing the circumstances in which the use of an accountant’s report should be restricted. 3. Specifying the language to be used in accountant’s reports that are restricted regarding use.
Proposed Statement On Standards For Accounting And Review Services : Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement;Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement;Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
Statements on Standards for Accounting and Review Services (SSARS) currently provide guidance concerning the standards and procedures applicable to compilations and reviews of financial statements. By definition, presentations of specified elements, accounts, or items of a financial statement, or pro forma financial information are not financial statements. This proposed Statement will allow an accountant to compile and report on specified elements, accounts, or items of a financial statement and to compile and report on pro forma financial information in accordance with SSARS. It should be noted that this proposed standard would apply when an accountant is engaged to compile, or …
Proposed Statement On Standards For Valuation Services : Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset;Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 30, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Proposed Statement On Standards For Valuation Services : Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset;Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 30, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Given the increasing number of members of the AICPA who are performing business valuation engagements or some aspect thereof, the AICPA Consulting Services Executive Committee has written this standard to improve the consistency and quality of practice among AICPA members performing business valuations. AICPA members will be required to follow this standard whenever they undertake to perform a business valuation engagement that culminates in the expression of a conclusion of value or a calculated value.