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2003

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Articles 31 - 60 of 151

Full-Text Articles in Business

Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 2003

Auditing Fair Value Measurements And Disclosures; Statement On Auditing Standards, 101, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value measurements of assets, liabilities, and components of equity may arise from both the initial recording of transactions and later changes in value. Changes in fair value measurements that occur over time may be treated in different ways under generally accepted accounting principles (GAAP). For example, …


Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants Jan 2003

Aicpa Annual Report 2002-03 ; Cpas: Unchanging Values: Objectivity, Integrity, Competence, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2003, For Academic Year 2001-2002, Beatrice Sanders, Leticia B. Romeo Jan 2003

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2003, For Academic Year 2001-2002, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


Real Estate Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2003

Real Estate Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 2003

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 2003

Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 2003

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of State And Local Governments (Gasb 34 Edition) Issued May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2003

Audits Of State And Local Governments (Gasb 34 Edition) Issued May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2003 Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


In Our Opinion… , Vol. 19 No. 4, October 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group Jan 2003

In Our Opinion… , Vol. 19 No. 4, October 2003, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.


Interpretation No. 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2003

Interpretation No. 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Committees

No abstract provided.


Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2003

Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2003 July, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.


Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty Jan 2003

Accounting Trends & Techniques: Employee Benefit Plans: Financial Statement Reporting And Disclosure Practices, Linda C. Delahanty

Accounting Trends and Techniques

No abstract provided.


Accounting Trends And Techniques, 57th Annual Survey, 2003 Edition, American Institute Of Certified Public Accountants Jan 2003

Accounting Trends And Techniques, 57th Annual Survey, 2003 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.


Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee Jan 2003

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee

AICPA Professional Standards

No abstract provided.


Planner, Volume 17, Number 5, January-February 2003, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Planner, Volume 17, Number 5, January-February 2003, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Proposed Statements On Auditing Standards;Auditing An Entity's Internal Control Over Financial Reporting In Conjunction With The Financial Statement Audit;Amendment To Statement On Auditing Standards No. 100, Interim Financial Information;Proposed Statement On Standards For Attestation Engagements; Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Accounting Standards Board Jan 2003

Proposed Statements On Auditing Standards;Auditing An Entity's Internal Control Over Financial Reporting In Conjunction With The Financial Statement Audit;Amendment To Statement On Auditing Standards No. 100, Interim Financial Information;Proposed Statement On Standards For Attestation Engagements; Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Accounting Standards Board

AICPA Professional Standards

No abstract provided.


Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Proposed Statement On Auditing Standards: Communication Of Internal Control Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 18, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Codification Of Statements On Auditing Standards, Numbers 1 To 101 (2003), American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Codification Of Statements On Auditing Standards, Numbers 1 To 101 (2003), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2003, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2003

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2003, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2003

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2003, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.


Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2002 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2003 Fall, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2003 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Expert 2003 Winter, American Institute Of Certified Public Accountants Jan 2003

Cpa Expert 2003 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Cpa Letter, 2003, American Institute Of Certified Public Accountants Jan 2003

Cpa Letter, 2003, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Litigation Services And Applicable Professional Standards; Consulting Services Special Report, 03-1, American Institute Of Certified Public Accountants Jan 2003

Litigation Services And Applicable Professional Standards; Consulting Services Special Report, 03-1, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 03-05, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 03-05, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position 03-02, American Institute Of Certified Public Accountants. Auditing Standards Board; Joint Task Force Of The Aicpa And Cica On Sustainability Reporting Jan 2003

Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position 03-02, American Institute Of Certified Public Accountants. Auditing Standards Board; Joint Task Force Of The Aicpa And Cica On Sustainability Reporting

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 03-04, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 03-04, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.