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Cpa Expert 2004 Fall, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2004 Winter, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2004 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants Jan 2004

Cpa Expert 2007 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter 2004, American Institute Of Certified Public Accountants Jan 2004

Cpa Letter 2004, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 1, January 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2004

In Our Opinion… , Vol. 20 No. 1, January 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 2, Spring 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2004

In Our Opinion… , Vol. 20 No. 2, Spring 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 3, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2004

In Our Opinion… , Vol. 20 No. 3, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


In Our Opinion… , Vol. 20 No. 4, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Team Jan 2004

In Our Opinion… , Vol. 20 No. 4, Summer 2004, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.


Practicing Cpa, Vol. 28 No. 1, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Practicing Cpa, Vol. 28 No. 1, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Government, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Members In Government, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Members In Medium Public Accounting Firms, January 2004, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Infotech Update, Volume 13, Number 1, January/February 2004, American Institute Of Certified Public Accountants. Information Technology Section Jan 2004

Infotech Update, Volume 13, Number 1, January/February 2004, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


Codification Of Auditing Standards (Including Aicpa And Pcaob Auditing Standards), American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Codification Of Auditing Standards (Including Aicpa And Pcaob Auditing Standards), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


2003-2004 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 2004

2003-2004 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

2003-2004 Financial Summary of Morehead State University.


A Comparative Study Of Parametric And Nonparametric Estimators Of Old-Age Mortality In Sweden, Peter Fledelius, Montserrat Guillen, Jens Perch Nielsen, Kitt Skovso Petersen Jan 2004

A Comparative Study Of Parametric And Nonparametric Estimators Of Old-Age Mortality In Sweden, Peter Fledelius, Montserrat Guillen, Jens Perch Nielsen, Kitt Skovso Petersen

Journal of Actuarial Practice (1993–2006)

A recent study of Swedish old-age mortality used a modified GompertzMakeham model with a linear hazard for the force of mortality. We propose an alternative model using smooth two-dimensional kernel hazard estimators and introduce a new estimator based on the multiplicative bias correction for the multivariate marker dependent hazard. The multiplicative bias correction appears to have great potential for estimating mortality rates at the highest ages. We also observe that mortality continues to increase at an exponential rate even in old-age.


Phased Retirement For Defined Benefit Plan Participants, Patricia L. Scahill, Jonathan Barry Forman Jan 2004

Phased Retirement For Defined Benefit Plan Participants, Patricia L. Scahill, Jonathan Barry Forman

Journal of Actuarial Practice (1993–2006)

The demographic makeup of the U.S. workforce is changing. The population between ages SS and 64 is projected to increase significantly by 2020, but employment rates for this age group have not been increasing. Employers will likely need to encourage critical employees in this age group to delay retirement. Phased retirement is one tool for delaying retirement, while also not continuing full-time employment, so it can be a compromise for employers and employees. Both Congress and two administrative agencies have begun to consider changes in pension laws and regulations that would be needed to accommodate phased retirement for employers who …


Credibility Theory And Geometry, Elias S.W. Shiu, Fuk Yum Sing Jan 2004

Credibility Theory And Geometry, Elias S.W. Shiu, Fuk Yum Sing

Journal of Actuarial Practice (1993–2006)

We present a geometric approach to studying greatest accuracy credibility theory. Our main tool is the concept of orthogonal projections. We show, for example, that to determine the Buhlmann credibility premium is to find the coefficients of the minimum-norm vector in an affine space spanned by certain orthogonal random variables. Our approach is illustrated by deriving various common credibility formulas. Several equivalent forms of the credibility factor Z are derived by means of similar triangles.


Estimation Of Complete Period Life Tables For Singaporeans, Siu-Hang Li, Wai-Sum Chan Jan 2004

Estimation Of Complete Period Life Tables For Singaporeans, Siu-Hang Li, Wai-Sum Chan

Journal of Actuarial Practice (1993–2006)

Complete period life tables, with death rates for every year of age, are not available in Singapore. This study constructs such tables for Singaporeans from the limited mortality information contained in the abridged life tables provided by the Singapore Department of Statistics. We find that linear interpolation, Whittaker graduation, and the Coale-Kisker method together can generate complete life tables that are smooth and continuous. The validity of the complete life tables generated by our method is further confirmed by (1) comparing the life expectancies calculated from our estimated life tables with those provided by the Singapore Department of Statistics, and …


Engagement Letters For Litigation Services; Business Valuation And Forensic And Litigation Services Section Practice Aid, 04-1, American Institute Of Certified Public Accountants Jan 2004

Engagement Letters For Litigation Services; Business Valuation And Forensic And Litigation Services Section Practice Aid, 04-1, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Aicpa Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center Jan 2004

Aicpa Audit Committee Toolkit, American Institute Of Certified Public Accountants. Audit Committee Effectiveness Center

AICPA Committees

No abstract provided.


Review Engagements -- New And Expanded Guidance On Analytical Procedures, Inquiries, And Other Procedures, J. Russell Madray, Lorie L. Pombo Jan 2004

Review Engagements -- New And Expanded Guidance On Analytical Procedures, Inquiries, And Other Procedures, J. Russell Madray, Lorie L. Pombo

AICPA Committees

No abstract provided.


Aicpa Committee Handbook For 2003-2004, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Aicpa Committee Handbook For 2003-2004, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Aicpa Committee Handbook For 2002-2003, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Aicpa Committee Handbook For 2002-2003, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Aicpa Committee Handbook For 2001-2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Aicpa Committee Handbook For 2001-2002, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Aicpa Committee Handbook For 2000-2001, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Aicpa Committee Handbook For 2000-2001, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Aicpa Committee Handbook Showing All Member History For All Years In Which Electronic Records Have Been Maintained, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Aicpa Committee Handbook Showing All Member History For All Years In Which Electronic Records Have Been Maintained, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Employee Benefit Plans With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2004

Employee Benefit Plans With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force Jan 2004

Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould Jan 2004

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica Jan 2004

Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.