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Articles 91 - 120 of 177
Full-Text Articles in Business
Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown
Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown
Accounting Historians Journal
This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs. Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the events of the times, governmental accounting received only a modest amount of attention in …
Implementation Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 3, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Implementation Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 3, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides reporting guidance for when a state or local governmental unit issues summary financial information in a document that refers to, but does not include, the general-purpose financial statements. It is a proposed amendment to the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units. The recommendations in this proposed SOP are effective for reports issued on or after June 15, 1993.
Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
These proposed Statements on Responsibilities in Personal Financial Planning Practice (SRPFPs) are intended to provide guidance to members of the AICPA who perform personal financial planning services. The proposed SRPFPs are advisory and do not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. The proposed SRPFPs do 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 these exposure drafts was approved by the PFP Executive Committee. Working With Other Advisers This proposed …
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), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing 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), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
A significant period of time has elapsed since the publication in 1986 of the AICPA Audit and Accounting Guide, Audits of State and Local Governmental Units. Many changes have taken place in generally accepted auditing standards and their application and regulatory and financial reporting requirements. These changes have created the need for revised guidance. The objectives of this proposed guide are to provide (1) a general background of the government environment, and (2) practical guidance to the practitioner on the accounting, auditing, and financial reporting for state and local governmental units. The exposure draft contains accounting guidance, some of which …
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1995; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1995; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
Although CPAs have provided personal financial planning services to clients for a long time, they now provide such services in a more structured way. Consequently, significant practice issues in personal financial planning are not covered by existing professional standards. In 1989, the Personal Financial Planning (PFP) Division undertook a project to provide guidance on the CPA's responsibilities in personal financial planning engagements. Its purpose was to promote consistency and quality in the performance of personal financial planning services. This proposed statement on responsibilities in personal financial planning practice (SRPFPP) is not intended to establish a separate code of conduct in …
Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council
Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council
Guides, Handbooks and Manuals
No abstract provided.
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) supersedes chapter 3, paragraphs 3.1-3.4, and chapters 21-23 of the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units and example 23 of SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units, and provides additional guidance on compliance auditing and single audits. The SOP updates the guide to reflect the following standards affecting the audits of federal financial assistance programs under the Single Audit Act: 1. Statement on Auditing Standards (SAS) No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit; 2. SAS No. 60, …
Savings Guide, American Institute Of Certified Public Accountants (Aicpa)
Savings Guide, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division
Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Journey To Financial Independence, American Institute Of Certified Public Accountants. Communications Division
Journey To Financial Independence, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Checklist And Illustrative Financial Statements For Personal Financial Statement Engagements : A Financial Accounting And Reporting Practice Aid, June 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli
Checklist And Illustrative Financial Statements For Personal Financial Statement Engagements : A Financial Accounting And Reporting Practice Aid, June 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Getting Started Financially, American Institute Of Certified Public Accountants. Public Service Committee
Getting Started Financially, American Institute Of Certified Public Accountants. Public Service Committee
Guides, Handbooks and Manuals
No abstract provided.
Audits Of State And Local Governmental Units (1994); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee
Audits Of State And Local Governmental Units (1994); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Federal Financial Management : Issues & Solutions; Discussion Memorandum (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Task Force On Improving Federal Financial Management
Federal Financial Management : Issues & Solutions; Discussion Memorandum (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Task Force On Improving Federal Financial Management
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Shaping Up Your Future With Personal Financial Planning: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Shaping Up Your Future With Personal Financial Planning: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Crisis In Federal Financial Management : Issues And Solutions, American Institute Of Certified Public Accountants (Aicpa)
Crisis In Federal Financial Management : Issues And Solutions, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Keeping Financial Records, American Institute Of Certified Public Accountants. Public Service Committee
Keeping Financial Records, American Institute Of Certified Public Accountants. Public Service Committee
Guides, Handbooks and Manuals
No abstract provided.
Report On The Implementation Of The Recommendations Of The Task Force On The Quality Of Audits Of Governmental Units, Implementation Monitoring Committee (Task Force On The Quality Of Audits Of Governmental Units), Task Force On The Quality Of Audits Of Governmental Units. Report Of The Task Force On The Quality Of Audits Of Governmental Units
Report On The Implementation Of The Recommendations Of The Task Force On The Quality Of Audits Of Governmental Units, Implementation Monitoring Committee (Task Force On The Quality Of Audits Of Governmental Units), Task Force On The Quality Of Audits Of Governmental Units. Report Of The Task Force On The Quality Of Audits Of Governmental Units
Guides, Handbooks and Manuals
No abstract provided.
Audit Program For Local Governmental Units, American Institute Of Certified Public Accountants (Aicpa)
Audit Program For Local Governmental Units, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants. Communications Division
Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office
Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office
Federal Publications
This revision of the standards supersedes the 1981 revision, and becomes effective for audits starting January 1, 1989. Early application of the standards is permissible.