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- Insurance -- Accounting -- Standards; Reinsurance -- Accounting; Insurance (1)
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Articles 1 - 11 of 11
Full-Text Articles in Business
Issues Paper: Accounting For Income Taxes Fo Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1984, May 9, American Institute Of Certified Public Accountants. Insurance Companies Committee
Issues Paper: Accounting For Income Taxes Fo Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1984, May 9, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Life Reinsurance; Statement Of Position 1984 November;, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Auditing Life Reinsurance; Statement Of Position 1984 November;, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Obtaining Evidential Matter Regarding The Completeness Assertion ;Obtaining Evidential Matter Regarding The Completeness Assertion; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Obtaining Evidential Matter Regarding The Completeness Assertion ;Obtaining Evidential Matter Regarding The Completeness Assertion; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Statement on Auditing Standards No. 31, Evidential Matter, lists five broad categories of assertions embodied in financial statement components. Four of them deal with transactions and accounts that are included in the financial statements; one of them, the completeness assertion, deals with whether there are transactions and accounts that have been improperly excluded from the financial statements. The unique nature of the completeness assertion has caused practice problems in obtaining evidential matter regarding that assertion. This proposed Statement addresses those problems. The auditor should not rely solely on management's written representations as evidential matter regarding the completeness assertion. The auditor …
Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee
Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide would supersede the existing guide published in 1974. It was developed to reflect changes in accounting and auditing that have taken place since the original guide was issued. The proposed guide primarily codifies existing practice in auditing state and local governmental units. Significant areas discussed in the guide include: 1. Recognition and discussion of NCGA statements and other accounting literature issued since the 1974 guide. 2. Recognition that the auditor's report extends to the individual fund types or funds examined rather than the presentation taken as a whole. 3. Discussion of determining the principal …
Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance
Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit guide provides guidance to Independent auditors when conducting financial and compliance audits of federal assistance programs awarded to state and local governmental units and Indian tribal governments as required by the Single Audit Act of 1984, Public Law 98-502. This guide and the Industry Audit Guide, Audits of State and Local Governmental Units, are applicable when an auditor is engaged to examine and report on the general purpose financial statements of governmental units that include federal financial assistance funds. Areas discussed in the proposed guide include the following: 1. Legal and regulatory requirements; 2. Findings and questioned …
Proposed Statement Of Position : Auditing Life Reinsurance;Auditing Life Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1984, April 30, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Proposed Statement Of Position : Auditing Life Reinsurance;Auditing Life Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1984, April 30, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft provides guidance on certain significant aspects of internal accounting controls and auditing procedures for life reinsurance. For ceded reinsurance, this exposure draft provides guidance on internal accounting controls and related auditing procedures regarding the evaluation of the assuming company's financial responsibility and stability. For assumed reinsurance, the draft provides guidance on internal accounting controls and related auditing procedures regarding the assessment of the accuracy and reliability of data received from the ceding company. The draft also provides guidance on the auditor's test of selected reinsurance contracts, transactions, and related balances.
Proposed Audit And Accounting Guide : Audits Of Entities With Oil And Gas Producing Activities ;Audits Of Entities With Oil And Gas Producing Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1984, April 25, American Institute Of Certified Public Accountants. Oil And Gas Committee
Proposed Audit And Accounting Guide : Audits Of Entities With Oil And Gas Producing Activities ;Audits Of Entities With Oil And Gas Producing Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1984, April 25, American Institute Of Certified Public Accountants. Oil And Gas Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide describes operations and accounting practices that are unique to the production of oil and gas as well as matters that are unique to the audit of financial statements of entities with oil and gas producing activities. Descriptions of accounting practices were limited to those that were essential to understanding typical audit objectives and procedures unique to the industry. Specifically, the proposed guide discusses income taxes, internal control, and audit considerations in the oil and gas producing industry. The proposed guide also discusses the business activities of the oil and gas producing industry— acquisition of …
Proposed Authoritative Statement : Prospective Financial Statements ;Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1984, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Authoritative Statement : Prospective Financial Statements ;Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1984, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides that an accountant who reports on, or consents to the use of his name in conjunction with, prospective financial statements that are not restriced to internal use should either compile or review the prospective financial statements, following the guidance in this Statement, and report accordingly. The proposed Statement is applicable to all accountants, whether engaged in accounting, auditing, tax, or MAS practices. The proposed Statement would (1) establish procedures and reporting standards for a compilation service on prospective financial statements; (2) extend the review service described in the 1980 AICPA guide, Guide for Review of a …
Proposed Statement On Auditing Standards : Reporting On Pro Forma Financial Information In Sec Filings ;Reporting On Pro Forma Financial Information In Sec Filings; Exposure Draft (American Institute Of Certified Public Accountants), 1984, June 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reporting On Pro Forma Financial Information In Sec Filings ;Reporting On Pro Forma Financial Information In Sec Filings; Exposure Draft (American Institute Of Certified Public Accountants), 1984, June 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The objective of pro forma financial information is to show what the significant direct effects on historical financial information might have been had a consummated or proposed transaction or event occurred at an earlier date. This proposed statement provides guidance on the independent accountant's responsibilities when engaged to report on pro forma financial information contained in a filing with the SEC. Article 11 of Regulation S-X sets forth the SEC's requirements regarding pro forma financial information. The proposed Statement describes the conditions under which the accountant may agree to report.
Proposed Guide On The Use Of Real Estate Appraisal Information ;Guide On The Use Of Real Estate Appraisal Information; Exposure Draft (American Institute Of Certified Public Accountants), 1984, July 31, American Institute Of Certified Public Accountants. Real Estate Committee
Proposed Guide On The Use Of Real Estate Appraisal Information ;Guide On The Use Of Real Estate Appraisal Information; Exposure Draft (American Institute Of Certified Public Accountants), 1984, July 31, American Institute Of Certified Public Accountants. Real Estate Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed guide provides guidance for auditors on --(1) the valuation concepts used in the accounting literature; (2) the valuation concepts used in the appraisal literature; (3) the methods used by appraisers to value real estate assets; (4) the selection and evaluation of a real estate appraiser; (5) the auditor's consideration of valuation data; (6) reporting considerations.
Proposed Audit Guide : Audits Of Service-Center-Produced Records ;Audits Of Service-Center-Produced Records; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Sept. 4, American Institute Of Certified Public Accountants. Service-Center-Produced Records Task Force
Proposed Audit Guide : Audits Of Service-Center-Produced Records ;Audits Of Service-Center-Produced Records; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Sept. 4, American Institute Of Certified Public Accountants. Service-Center-Produced Records Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit guide provides guidance to independent auditors of organizations that use services provided by EDP service centers and to independent auditors who are engaged to report on certain aspects of the system of internal accounting control that relate to accounting systems processed by EDP service centers. This guide would replace and supersede the audit guide, Audits of Service-Center-Produced Records, issued in 1974. This guide represents a revision of the 1974 guide to incorporate the general guidance in Statement on Auditing Standards No. 44, Special-Purpose Reports on Internal Accounting Control at Service Organizations, and other auditing pronouncements issued since …