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Full-Text Articles in Business

Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements, American Institute Of Certified Public Accountants (Aicpa) Jan 2012

Accounting And Financial Reporting Guidelines For Cash- And Tax-Basis Financial Statements, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Meeting The Financial Reporting Needs Of The Future: A Public Commitment From The Public Accounting Profession, American Institute Of Certified Public Accountants. Board Of Directors Jan 1993

Meeting The Financial Reporting Needs Of The Future: A Public Commitment From The Public Accounting Profession, American Institute Of Certified Public Accountants. Board Of Directors

Association Sections, Divisions, Boards, Teams

No abstract provided.


Use Of Discounting In Financial Reporting For Monetary Items With Uncertain Terms Other Than Those Covered By Existing Authoritative Literature; Issues Paper (1987 September 9), American Institute Of Certified Public Accountants. Task Force On Discounting Applications Jan 1987

Use Of Discounting In Financial Reporting For Monetary Items With Uncertain Terms Other Than Those Covered By Existing Authoritative Literature; Issues Paper (1987 September 9), American Institute Of Certified Public Accountants. Task Force On Discounting Applications

Issues Papers

No abstract provided.


Proposed Statement On Auditing Standards : Reporting On Financial Statements Prepared For Use In Other Countries ;Reporting On Financial Statements Prepared For Use In Other Countries; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1985

Proposed Statement On Auditing Standards : Reporting On Financial Statements Prepared For Use In Other Countries ;Reporting On Financial Statements Prepared For Use In Other Countries; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement establishes standards that apply to U.S. auditors who express an opinion on financial statements of a U.S. entity prepared in conformity with accounting principles of another country for use outside the United States. The proposed statement establishes standards that--(1) Require the auditor to obtain written representations from management regarding the distribution of such financial statements; (2) Permit the auditor to use a modified U.S.-style report form or a non-U.S. standard report if the financial statements are used only outside the United States or will not have more than limited use in the United States; (3) Permit the …


Proposed Statement On Auditing Standards : Reporting On Condensed Financial Statements And Selected Financial Data ;Reporting On Condensed Financial Statements And Selected Financial Data; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1981

Proposed Statement On Auditing Standards : Reporting On Condensed Financial Statements And Selected Financial Data ;Reporting On Condensed Financial Statements And Selected Financial Data; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides reporting guidance on (1) condensed financial statements derived from audited financial statements (such as the condensed year-end balance sheet that must be included in the quarterly report filed on SEC Form 10-Q); (2) selected financial data derived from audited financial statements that are required in certain SEC filings according to regulation S-K.


Accounting For Project Financing Arrangements; Issues Paper (1979 Februrary 26), American Institute Of Certified Public Accountants. Off Balance Sheet Financing Arrangements Jan 1979

Accounting For Project Financing Arrangements; Issues Paper (1979 Februrary 26), American Institute Of Certified Public Accountants. Off Balance Sheet Financing Arrangements

Issues Papers

No abstract provided.