Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 8 of 8

Full-Text Articles in Business

Statement Of Position On Revenue Recognition When Right Of Return Exists;Revenue Recognition When Right Of Return Exists; Statement Of Position 75-1; Statement Of Position 75-1, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body Jan 1975

Statement Of Position On Revenue Recognition When Right Of Return Exists;Revenue Recognition When Right Of Return Exists; Statement Of Position 75-1; Statement Of Position 75-1, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing Jan 1975

Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Presentation And Disclosure Of Financial Forecasts; Statement Of Position 75-4;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1975

Presentation And Disclosure Of Financial Forecasts; Statement Of Position 75-4;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Questions Concerning Profit Recognition On Sales Of Real Estate : Proposal To To Financial Accounting Standards Board To Clarify Aicpa Industry Accounting Guide On Accounting For Profit Recognition On Sales Of Real Estate; Statement Of Position 75-6;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1975

Questions Concerning Profit Recognition On Sales Of Real Estate : Proposal To To Financial Accounting Standards Board To Clarify Aicpa Industry Accounting Guide On Accounting For Profit Recognition On Sales Of Real Estate; Statement Of Position 75-6;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards : Related Party Transactions;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1975, March 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1975

Proposed Statement On Auditing Standards : Related Party Transactions;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1975, March 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides guidance on procedures that should be considered to attempt to determine the existence of related parties and to examine identified related party transactions. It also provides guidance on considerations that might affect the auditor's evaluation of the adequacy of disclosure of related party transactions.


Proposed Statement On Auditing Standards : Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments;Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1975, Oct. 24, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1975

Proposed Statement On Auditing Standards : Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments;Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1975, Oct. 24, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement provides guidance on the procedures an independent auditor should consider when he is performing an examination in accordance with generally accepted auditing standards to identify litigation, claims, and assessments and to satisfy himself as to the financial accounting and reporting for such matters.


Accounting Practices In The Broadcasting Industry : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-5;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1975

Accounting Practices In The Broadcasting Industry : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-5;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting Practices Of Real Estate Investment Trusts : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1975

Accounting Practices Of Real Estate Investment Trusts : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.