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Articles 12181 - 12210 of 40410
Full-Text Articles in Business
Proposed Statement Of Position: Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97 ; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position: Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97 ; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 19, 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), 2003, March 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION NO. 101-5 UNDER RULE 101: Loans From Financial Institution Clients and Related Terminology; 2. PROPOSED REVISION OF ET SECTION 92: Definitions; 3. PROPOSED REVISION OF ETHICS RULING NO. 91 UNDER RULE 101: Member Leasing Property to or From a Client; 4. PROPOSED REVISION OF INTERPRETATION NO. 101-3 UNDER RULE 101: Performance of Other Nonattest Services; 5. PROPOSED DELETION OF INTERPRETATION NO. 101-13 UNDER RULE 101: Extended Audit Services; 6. PROPOSED DELETION OF ETHICS RULING NO. 103 UNDER RULE 101: Attest Report on Internal Controls; 7. PROPOSED DELETION OF ETHICS RULING NO. 104 UNDER RULE 101: …
Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) was issued to address certain provisions of the Sarbanes-Oxley Act of 2002 (the Act). This proposed SAS creates a new requirement in the auditing standards for SEC engagements for a review by a reviewing partner (often referred to as a concurring partner) of the audit of financial statements and, where applicable, the review of interim financial information. Previously, these requirements were contained in the rules of the AICPA's SEC Practice Section. This proposed SAS also sets a new requirement for the review by a reviewing partner of the audit of internal control over …
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2003, May 30, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2003, May 30, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board's (Board) 1998 Strategic Plan included a reevaluation and enhancement of the AICPA Peer Review Program (Program). As a result, two years ago, the Board completed Phase I of a two phase project to reevaluate and enhance the Program. Phase I related to off-site reviews, which led to new standards developed for engagement and report reviews, and were effective for peer reviews commencing on or after January 1, 2001. Phase II began in October 2001 with the Board forming the System Review Task Force (Task Force). The Task Force was formed with the purpose of reevaluating …
Allowance For Credit Losses; Exposure Draft (American Institute Of Certified Public Accountants), 2003, June 19, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Allowance For Credit Losses; Exposure Draft (American Institute Of Certified Public Accountants), 2003, June 19, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies;Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies;Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, 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 reporting financial highlights by separate accounts of insurance enterprises. This SOP requires, among other things, the following: Disclosure of ranges. Separate accounts with more than two levels of contract charges or net unit values per subaccount may elect to present the required financial highlights for contract expense levels that had units issued or outstanding during the reporting period (including number of units, unit fair value, net assets, expense ratio, investment income ratio, and total return) for either: 1. Each contract expense level that results in a distinct net unit value and for …
Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Standards for Accounting and Review Services. The proposed Statement will establish a SSARS hierarchy. The proposed Statement will be beneficial to practitioners by making them aware of the appropriate literature and the various publications' standing in the SSARS hierarchy. In addition, the Statement addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200). SSARS currently provide guidance to be followed when the financial statements of a prior period have been …
Proposed Statement On Standards For Accounting And Review Services : Performance Of Review Engagements;Performance Of Review Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Performance Of Review Engagements;Performance Of Review Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Performance of Review Engagements. SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100.24-.33), currently provides guidance on analytical procedures, inquiries, and other procedures applicable to a review of financial statements whether prepared under generally accepted accounting principles or a comprehensive basis of accounting other than generally accepted accounting principles. This Statement will revise SSARS No. 1 to expand on previously provided guidance on analytical procedures, inquiries, and other review procedures; to provide inquiries …
Research Opportunities In Internal Auditing, Douglas F. Prawitt
Research Opportunities In Internal Auditing, Douglas F. Prawitt
Faculty Publications
This chapter discusses staffing and managing the internal audit function (IAF) as a component of organizational governance, and has two main purposes. First, it familiarizes interested practitioners and researchers with current trends and issues in staffing and managing the IAF. Second, it suggests questions and topics for future thinking and research among practitioners and academics. Managing and staffing an IAF is a vast and complex undertaking that remains relatively unexplored by rigorous research. The chapter contains several citations to practitioner information and academic research, but it does not attempt to include a comprehensive literature review of all relevant articles or …
American Institute Of Certified Public Accountants Issues Fair Value Toolkit For Auditors, American Institute Of Certified Public Accountants (Aicpa)
American Institute Of Certified Public Accountants Issues Fair Value Toolkit For Auditors, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Announces Winners Of The 2002 Business Valuation Hall Of Fame Awards, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Announces Winners Of The 2002 Business Valuation Hall Of Fame Awards, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Report On The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Report On The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Association Sections, Divisions, Boards, Teams
Original copied from TOS Web site
Report Of The Independent Reporter On The Transition Oversight Staff's Reviews Of The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Report Of The Independent Reporter On The Transition Oversight Staff's Reviews Of The Independence Quality Control Systems Of The Four Reviewed Firms December 19, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff
Association Sections, Divisions, Boards, Teams
Original copied from TOS Web site
Aicpa Comments On Sec's Proposed Rule On Conditions For Non-Gaap Financial Measures., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Comments On Sec's Proposed Rule On Conditions For Non-Gaap Financial Measures., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement Of Position, Clarification Of The Scope Of The Audit And Accounting Guide Audits Of Investment Companies And Accounting By Parent Companies And Equity Method Investors For Investments In Investment Companies. Exposure Draft (American Institute Of Certified Public Accountants), December 17, 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position, Clarification Of The Scope Of The Audit And Accounting Guide Audits Of Investment Companies And Accounting By Parent Companies And Equity Method Investors For Investments In Investment Companies. Exposure Draft (American Institute Of Certified Public Accountants), December 17, 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Chairman Affirms Accounting Profession's Committment To Upholding The Public Trust: Delivers Keynote Address At Sec Conference., William F. Ezzell
Aicpa Chairman Affirms Accounting Profession's Committment To Upholding The Public Trust: Delivers Keynote Address At Sec Conference., William F. Ezzell
Guides, Handbooks and Manuals
No abstract provided.
Cd Training Program Teaches U.S. Businesses How To Detect And Prevent Fraud, American Institute Of Certified Public Accountants (Aicpa), Association Of Certified Fraud Examiners
Cd Training Program Teaches U.S. Businesses How To Detect And Prevent Fraud, American Institute Of Certified Public Accountants (Aicpa), Association Of Certified Fraud Examiners
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Comments On Sec’S Proposed Rule On Md&A Disclosure Of Off-Balance-Sheet Arrangements, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Comments On Sec’S Proposed Rule On Md&A Disclosure Of Off-Balance-Sheet Arrangements, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft: Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft (American Institute Of Certified Public Accountants), December 2, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson
A Statistical Approach To Analyzing Investment Strategies, Michele L. Jackson
Electronic Dissertations and Theses
It often takes very little to make the difference between financial failure and success, but in times of extreme market volatility, even the relatively sophisticated investor can sometimes be caught off guard. People cannot afford to ignore their investments. Without a coordinated strategy, it can be difficult to build an effective investment portfolio that meets individual financial needs. As an individual investor, it is important to evaluate each investment in the context of the overall objectives. A fundamental key to being successful when building a stick investment portfolio is understanding the history of the stock market. This makes investors aware …
Cpa Client Bulletin, December 2002, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Consultant, Volume 16, Number 6, December 2002-January 2003, American Institute Of Certified Public Accountants (Aicpa)
Cpa Consultant, Volume 16, Number 6, December 2002-January 2003, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 26 No. 10, December 2002, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 26 No. 10, December 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements
Revised Innocent Spouse Rules Offer Greater Tax Relief, Linda M. Johnson, A. Bruce Clements
Faculty Articles
When a married couple files a joint tax return, both spouses become jointly and severally liable for the income taxes due, including any additional taxes, interest, and penalties determined at a later date. In the event of an underpayment of income tax, the IRS can proceed against either spouse to collect the entire tax deficiency. This places a spouse in a precarious position in situations where the other spouse deliberately omits income or overstates deductions on a jointly filed income tax return, even if the spouse is totally unaware of the other's transgressions. Relief from joint and several liability is …
Aicpa Responds To Sec Proposals On Internal Controls, Ethics & Audit Committees, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Responds To Sec Proposals On Internal Controls, Ethics & Audit Committees, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Urges Sec To Broaden Prohibition On Misleading Auditors, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Urges Sec To Broaden Prohibition On Misleading Auditors, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Joins Others In Helping Businesses To Combat Fraud, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Joins Others In Helping Businesses To Combat Fraud, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
American Institute Of Certified Public Accountants Shifts Focus To Industry-Specific Accounting Guidance, American Institute Of Certified Public Accountants (Aicpa)
American Institute Of Certified Public Accountants Shifts Focus To Industry-Specific Accounting Guidance, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Members In Business And Industry, November 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Business And Industry, November 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Members In Education, November 2002, American Institute Of Certified Public Accountants (Aicpa)
Members In Education, November 2002, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.