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- Exposure draft (American Institute of Certified Public Accountants) 1994 (4)
- Domestic -- Auditing -- Standards -- United States (2)
- Nonprofit organizations -- Accounting -- Standards -- United States; Financial statements -- Standards -- United States (2)
- Accounting engagements -- Standards -- United States (1)
- Administrative agencies -- Auditing -- Standards -- United States; Economic assistance (1)
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- Attest function (Auditing) -- Standards -- United States (1)
- Aug. 31; Bank examination -- United States; Savings and loan associations -- United States -- Auditing; Savings and loan associations -- United States -- Accounting (1)
- August 16; Stockbrokers -- Auditing; Brokers -- Auditing; Disclosure in accounting; Auditing; Securities industry -- Auditing (1)
- Bank examination -- Standards -- United States; Savings and loan associations -- United States -- Auditing; Savings and loan associations -- United States -- Accounting (1)
- Business ethics -- United States; Auditors -- Professional Ethics -- Standards -- United States (1)
- Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing (1)
- Exposure draft (American Institute of Certified Public Accountants 1993 (1)
- Exposure draft (American Institute of Certified Public Accountants) 1994 (1)
- Financial statements -- Standards -- United States (1)
- Financial statements -- Standards -- United States; Disclosure in accounting -- Standards -- United States; Risk (1)
- Insurance (1)
- Insurance -- Accounting (1)
- Insurance -- Accounting -- Standards; Disclosure in accounting -- United States; Financial statements -- United States (1)
- Insurance -- United States -- Accounting; Disclosure in accounting -- United States; Financial statements -- United States (1)
- Insurance -- United States -- Auditing; Insurance -- United States -- Accounting (1)
- Liability -- United States -- Accounting; Insurance (1)
- Liability -- United States -- Auditing (1)
- Life -- Accounting; Insurance (1)
- Life -- Auditing -- Standards -- United States; Insurance (1)
- May 12; Administrative agencies -- Auditing -- Standards -- United States; Economic assistance (1)
- Mutual funds -- United States -- Accounting; Mutual funds -- Auditing -- Standards -- United States (1)
- Oct. 27; Real estate business -- United States -- Accounting (1)
- Oct. 28a; Financial statements -- Standards -- United States (1)
- Oct. 28b; Securities -- United States -- Accounting; Stocks -- United States -- Accounting; Auditors -- United States -- Correspondence (1)
- Property -- United States -- Accounting; Insurance (1)
Articles 1 - 25 of 25
Full-Text Articles in Business
Inquiries Of State Insurance Regulators : Amendment To Aicpa Audit And Accounting Guide Audits Of Property And Liability Insurance Companies And Aicpa Industry Audit Guide Audits Of Stock Life Insurance Companies; Statement Of Position 94-1;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Inquiries Of State Insurance Regulators : Amendment To Aicpa Audit And Accounting Guide Audits Of Property And Liability Insurance Companies And Aicpa Industry Audit Guide Audits Of Stock Life Insurance Companies; Statement Of Position 94-1;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Statement Of Position 94-2;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Statement Of Position 94-2;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Of Related Entities By Not-For-Profit Organizations : Amendment To Aicpa Industry Audit Guides, Audits Of Voluntary Health And Welfare Organizations And Audits Of Colleges And Universities, Aicpa Audit And Accounting Guide, Audits Of Certain Nonprofit Organizations, And Sop 78-10, Accounting Principles And Reporting Practices For Certain Nonprofit Organizations; Statement Of Position 94-3;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Reporting Of Related Entities By Not-For-Profit Organizations : Amendment To Aicpa Industry Audit Guides, Audits Of Voluntary Health And Welfare Organizations And Audits Of Colleges And Universities, Aicpa Audit And Accounting Guide, Audits Of Certain Nonprofit Organizations, And Sop 78-10, Accounting Principles And Reporting Practices For Certain Nonprofit Organizations; Statement Of Position 94-3;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Statement Of Position 94-5;, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Statement Of Position 94-5;, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Disclosure Of Certain Significant Risks And Uncertainties; Statement Of Position 94-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Disclosure Of Certain Significant Risks And Uncertainties; Statement Of Position 94-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Industry Accounting Guide : Insurance Agents And Brokers; Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Feb. 17, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Industry Accounting Guide : Insurance Agents And Brokers; Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Feb. 17, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Monitoring And Updating Engagements -- Functions And Responsibilities;Monitoring And Updating Engagements -- Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 8, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Monitoring And Updating Engagements -- Functions And Responsibilities;Monitoring And Updating Engagements -- Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 8, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Guide for Prospective Financial Statements. The issuance of this exposure draft was approved by the PFP Executive Committee. This proposed SRPFP provides guidance to …
Proposed Statement Of Position : Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises ;Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 20, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Proposed Statement Of Position : Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises ;Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 20, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) requires insurance enterprises, where applicable, to make the following disclosures in their financial statements prepared in conformity with generally accepted accounting principles (GAAP): 1. Information about their regulatory risk-based capital (RBC). 2. The accounting methods used in their statutory financial statements that are permitted by state insurance departments that are not prescribed statutory accounting practices. 3. Information about their liabilities for unpaid property and casualty insurance claims and claim adjustment expenses. The SOP would be effective for financial statements issued for fiscal years ending after December 15, 1994.
Proposed Statement Of Position : Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies);Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies); Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Statement Of Position : Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies);Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies); Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend the Audit and Accounting Guide Audits of Investment Companies (the Guide) to provide guidance on financial reporting by investment companies for certain distribution costs. It would require that: 1. A liability for excess costs should be recognized by a fund with an enhanced 12b-1 plan when the distributor incurs distribution costs, with a corresponding charge to expense. The amount of the liability should be equal to the cumulative costs incurred by the distributor less the sum of (a) the cumulative 12b-1 fees paid to date, (b) the cumulative contingent deferred sales load …
Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards to revise the guidance contained in Statement on Auditing Standards (SAS) No. 68, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance (AICPA, Professional Standards, vol. 1, AU sec. 801). This proposed Statement would provide generic guidance to practitioners engaged to perform compliance audits of governmental entities and other recipients of governmental financial assistance. In addition, this proposed Statement would not require frequent revision and updating because it does not identify compliance requirements or specify the form of reporting. This proposed Statement: a. Recognizes …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1994, July 26, 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), 1994, July 26, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 102: Client Service and Client Advocacy; 2. PROPOSED INTERPRETATION UNDER RULE 102: Applicability of Rule 102 to Members Performing Educational Services; 3. PROPOSED RULING UNDER RULE 302: Contingent Fees in Connection With an IPO Acquisition; 4. PROPOSED INTERPRETATION UNDER RULE 501: Violation of the Uniform CPA Examination Nondisclosure Statement; 5. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Independence and Attest Engagements
Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) addresses auditors' considerations in reporting on statutory financial statements of insurance enterprises. The proposed SOP: 1. Rescinds SOP 90-10, Reports on Audited Financial Statements of Property and Liability Insurance Companies. 2. Discusses matters auditors should include in their reports when issuing limited or general distribution reports on statutory financial statements. 3. Discusses matters auditors should evaluate when considering issuing limited distribution reports on statutory financial statements. 4. Clarifies auditors' reporting on the statutory financial statements of mutual life insurance enterprises. This SOP would be applied to audits of financial statements for years ended on …
Proposed Statement Of Position : Reporting By Real Estate Companies Of Supplemental Current-Value Information;Reporting By Real Estate Companies Of Supplemental Current-Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 10, American Institute Of Certified Public Accountants. Real Estate Committee
Proposed Statement Of Position : Reporting By Real Estate Companies Of Supplemental Current-Value Information;Reporting By Real Estate Companies Of Supplemental Current-Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 10, American Institute Of Certified Public Accountants. Real Estate Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance for the optional reporting of supplemental current-value information by real estate entities, substantially all of whose assets are real estate and substantially all of whose operations consist of real estate activities. Supplemental current-value information may be reported in a separate supplemental balance sheet or may be presented on the face of the entity's general-purpose, historical-cost balance sheet if the information is clearly identified as supplemental information prepared on the basis of current value to the entity. Current value to the entity, as used in this proposed SOP, refers to the estimated value …
Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide has been prepared to assist preparers of financial statements of broker-dealers in securities and independent auditors in auditing and reporting on those financial statements. Generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) apply to the financial statements of broker-dealers in securities. This proposed guide would supersede the AICPA Audit and Accounting Guide Audits of Brokers and Dealers in Securities, issued in 1985. This proposed guide does not address the general application of those standards; rather, it focuses on special matters unique to auditing and reporting on the financial statements of broker-dealers. …
Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is considering the issuance of a statement on standards for attestation engagements (SSAE) to provide guidance to practitioners on performing and reporting on agreed-upon procedures engagements. The ASB has observed that there is diversity in practice in performing and reporting on these engagements, and that the existing guidance does not address a number of issues practitioners should consider. In addition, the ASB has concluded that negative assurance should be eliminated from agreed-upon procedures engagements covered by the Statement. The proposed Statement provides guidance to assist the practitioner in understanding: a. Agreed-upon procedures engagements and the …
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements;Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements;Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors* with reporting guidance and an example letter when certain parties request a letter but do not provide the representation letter described in paragraphs 6 and 7 of SAS No. 72, Letters for Underwriters and Certain Other Requesting Parties (AICPA, Professional Standards, vol. 1, AU sec. 634). These proposed Statements amend various sections of the SASs and the SSAEs. The most significant provision of the proposed Statements consists of amendments to SAS No. 72 that provide …
Proposed Statement On Auditing Standards : Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is considering the issuance of a statement on auditing standards to provide guidance to auditors on performing and reporting on applying agreed-upon procedures to specified elements, accounts, or items of a financial statement. The ASB has observed that there is diversity in practice in performing and reporting on these engagements, and that the existing guidance does not address a number of issues auditors should consider. In addition, the ASB has concluded that negative assurance should be eliminated from reports on engagements covered by the Statement. The proposed Statement provides guidance to assist the auditor in …
Proposed Audit And Accounting Guide : Banks And Savings Institutions;Banks And Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 31, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Proposed Audit And Accounting Guide : Banks And Savings Institutions;Banks And Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 31, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Exposure Drafts, Comment Letters, and Statements of Position
This guide supersedes the AICPA Audit and Accounting Guide Audits of Savings Institutions and the AICPA Industry Audit Guide Audits of Banks. This guide applies to audits of the financial statements of banks and savings institutions insured by the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) of the Federal Deposit Insurance Corporation (FDIC), regardless of charter. The guide also should be applied in audits of the financial statements of other banks and savings institutions, although it does not address all matters that may be unique to those institutions due to their charter or the nature of …
Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.