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Articles 10771 - 10800 of 17242
Full-Text Articles in Business
Peer Review Manual: Organizational Structure And Functions, Standards Committee Procedures, Membership Requirements, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Peer Review Manual: Organizational Structure And Functions, Standards Committee Procedures, Membership Requirements, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Peer Review Manual: Organizational Structure And Functions - Standards - State Society And Association - Guidelines - Administrative Procedures, American Institute Of Certified Public Accountants. Private Companies Practice Section
Peer Review Manual: Organizational Structure And Functions - Standards - State Society And Association - Guidelines - Administrative Procedures, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Private Companies Practice Section
Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, October 1979, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, October 1979, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Naars, National Automated Accouning Research System, Revised October 1979, American Institute Of Certified Public Accountants (Aicpa)
Naars, National Automated Accouning Research System, Revised October 1979, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accounting Firms And Practitioners 1979, American Institute Of Certified Public Accountants (Aicpa)
Accounting Firms And Practitioners 1979, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa: Your Professional Organization, American Institute Of Certified Public Accountants (Aicpa)
Aicpa: Your Professional Organization, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Library Guide, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Library Guide, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Aids For Local Practitioners, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Aids For Local Practitioners, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Do Management Advisory Services Impair Your Auditor's Independence?, American Institute Of Certified Public Accountants (Aicpa)
Do Management Advisory Services Impair Your Auditor's Independence?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
What Is The Division For Cpa Firms?, American Institute Of Certified Public Accountants (Aicpa)
What Is The Division For Cpa Firms?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
How To Choose And Use A Cpa;, American Institute Of Certified Public Accountants
How To Choose And Use A Cpa;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Working With The Revenue Code - 1979, Irvin F. Diamond, Mike Walker
Working With The Revenue Code - 1979, Irvin F. Diamond, Mike Walker
Guides, Handbooks and Manuals
No abstract provided.
Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission
Presentation In Financial Statements Of Redeemable Preferred Stocks, United States. Securities And Exchange Commission
Federal Publications
The Commission hereby adopts rules, encompassing certain amendments to Regulation S-X, to modify the financial statement presentation of preferred stocks subject to mandatory redemption requirements or. whose redemption is outside the control of the issuer. The rules adopted do not impact present reporting practices of registrants not having such securities outstanding. Registrants having such securities outstanding are required to present separately, in balance sheets, amounts applicable to the following three general classes of securities: (i) preferred stocks subject to mandatory redemption requirements or whose redemption is outside the control of the issuer; (ii) preferred stocks which are not redeemable or …
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, And Enrolled Actuaries Before The Internal Revenue Service; 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1978 And Changes As Announced In The Federal Register Dated January 24, 1979 (Vol. 44, No. 17); Treasury Department Circular No. 230 (Revised 6-79) Circular 230 (Revised 6-79), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.
Accounting By Cable Television Companies : Proposal To The Financial Accounting Standards Board; Statement Of Position 79-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting By Cable Television Companies : Proposal To The Financial Accounting Standards Board; Statement Of Position 79-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For Municipal Bond Funds : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Investment Companies; Statement Of Position 79-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statement Of Position: Accounting For Municipal Bond Funds : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Investment Companies; Statement Of Position 79-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For Investments Of Stock Life Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide: Audits Of Stock Life Insurance Companies; Statement Of Position 79-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statement Of Position: Accounting For Investments Of Stock Life Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide: Audits Of Stock Life Insurance Companies; Statement Of Position 79-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Insurance Companies Committee has reviewed existing accounting literature dealing with variances between (a) generally accepted accounting principles and (b) practices prescribed or permitted by insurance regulatory authorities as those practices relate to title insurance companies and has identified areas in which further clarification seems necessary. The committee has also identified certain areas that are not covered in present accounting literature. An exposure draft of a proposed statement of position on Accounting for Title Insurance Companies was issued for comment on May 1, 1978, and a public hearing on it was held on July 17, 1978. Comments received on …
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Exposure Drafts, Comment Letters, and Statements of Position
In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a document entitled Governmental Accounting and Financial Reporting Principles (Statement 1). That document defines combined columnar financial statements by fund types and account groups as basic financial statements rather than financial statements of individual funds and account groups and also updates, clarifies, amplifies, and reorders other portions of GAAFR. Since the guide recognizes GAAFR, it is necessary to amend the guide to recognize Statement 1 as an authoritative modification of GAAFR.
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The first Statement on Standards for Accounting and Review Services (SSARS) , Compila-tion and Review of Financial Statements, was issued in December 1978. It provides guidance for reporting on unaudited financial statements of nonpublic entities . It is effective for reports on financial statements for periods ending on or after July 1, 1979. In light of these developments, the AICPA Auditing Standards Board is proposing the accompanying changes to existing AICPA pronouncements applicable to unaudited financial statements. The AICPA also plans to withdraw the publication Guide For Engagements of CPAs to Prepare Unaudited Financial Statements on July 1, 1979. The …
American Institute Of Certified Public Accountants. Forecasts And Projections Task Force;Review Of A Financial Forecast; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Nov. 23, American Institute Of Certified Public Accountants. Forecasts And Projections Task Force
American Institute Of Certified Public Accountants. Forecasts And Projections Task Force;Review Of A Financial Forecast; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Nov. 23, American Institute Of Certified Public Accountants. Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed guide discusses procedures that an accountant should apply in a review of a financial forecast and provides guidance on the preparation of the accountant's report on the forecast. A financial forecast is defined in the proposed guide as an estimate of the most probable financial position of an entity, the results of its operations and changes in its financial position for one or more future periods. The "most probable" qualification means that the assumptions used have been evaluated by management and the forecast is based on management's judgment of the most likely set of conditions and its most …
Proposed Statements On Auditing Standards : Supplementary Information On The Effects Of Changing Prices : Supplementary Oil And Gas Reserve Information;Supplementary Information On The Effects Of Changing Prices;Supplementary Oil And Gas Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Accounting Standards Board
Proposed Statements On Auditing Standards : Supplementary Information On The Effects Of Changing Prices : Supplementary Oil And Gas Reserve Information;Supplementary Information On The Effects Of Changing Prices;Supplementary Oil And Gas Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Accounting Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement on Auditing Standards on supplementary information on the effects of changing prices should be applied in conjunction with SAS No. 27 and is applicable in an examination in accordance with generally accepted auditing standards of financial statements of an entity subject to FASB Statement No. 33 or of an enity that voluntarily presents the information prescribed by that statement. The proposed SAS on supplementary oil and gas reserve quantity information offers reporting guidance for situations in which the application of the procedures causes the auditor to believe that the information may not be measured or presented within …
Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Proposed Statement On Auditing Standards : The Relationship Of Generally Accepted Auditing Standards To Quality Control Standards Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm;Relationship Of Generally Accepted Auditing Standards To Quality Control Standards;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 17, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee, American Institute Of Certified Public Accountants. Quality Control Standards Committee
Proposed Statement On Auditing Standards : The Relationship Of Generally Accepted Auditing Standards To Quality Control Standards Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm;Relationship Of Generally Accepted Auditing Standards To Quality Control Standards;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 17, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee, American Institute Of Certified Public Accountants. Quality Control Standards Committee
Exposure Drafts, Comment Letters, and Statements of Position
The individual independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 of the rules of conduct of the code of professional ethics of the American Institute of Certified Public Accountants requires members to comply with such standards when associated with financial statements. Quality control for a CPA firm, as referred to in this statement, applies to all auditing and accounting and review services for which professional standards have been established. Although the provisions of this statement may be applied to other segments of a firm's practice, such as providing tax services or …
Proposed Statement Of Position : Accounting For Real Estate Acquisition, Development, And Construction Costs;Accounting For Real Estate Acquisition, Development, And Construction Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1979, July 23, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Proposed Statement Of Position : Accounting For Real Estate Acquisition, Development, And Construction Costs;Accounting For Real Estate Acquisition, Development, And Construction Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1979, July 23, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Exposure Drafts, Comment Letters, and Statements of Position
Recent trends in the real estate industry have produced dramatic increases in the size of enterprises, the cost of individual projects, and the time required to complete the development of individual projects. Those developments have focused attention on the need for guidance on accounting for costs associated with real estate acquisition, development, and construction. The accounting standards division of the American Institute of Certified Public Accountants has prepared this statement of position in response to that need. The recommendations in this statement apply to accounting for real estate acquisition, development, and construction costs in financial statements that are intended to …
Proposed Statement Of Position: Clarification Of Reporting Practices Concerning Hospital-Related Organizations;Clarification Of Reporting Practices Concerning Hospital-Related Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Aug. 31, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Proposed Statement Of Position: Clarification Of Reporting Practices Concerning Hospital-Related Organizations;Clarification Of Reporting Practices Concerning Hospital-Related Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Aug. 31, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
The subcommittee on health care matters believes that the section of the Hospital Audit Guide, "Other Related Organizations'' (pages 11 and 12), should be superseded by and replaced with the following text.
Proposed Statement Of Position : Accounting For Performance Of Construction-Type And Certain Production-Type Contracts;Accounting For Performance Of Construction-Type And Certain Production-Type Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 21, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Proposed Statement Of Position : Accounting For Performance Of Construction-Type And Certain Production-Type Contracts;Accounting For Performance Of Construction-Type And Certain Production-Type Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 21, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position provides guidance on the application of generally accepted accounting principles in accounting for the performance of contracts for the construction of facilities, the production of unique goods, or the provision of related services to a buyer's specifications. The determination of the point or points at which revenue should be recognized as expenses is a major accounting issue common to all business enterprises engaged in the performance of contracts of the types covered by this statement. Accounting for such contracts is essentially a process of measuring the results of relatively long-term events and allocating those results to …
Proposed Statement On Auditing Standards, Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests;Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests;Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement describes the broad categories of financial statement assertions referred to in SAS No. 1, section 330, "Evidential Matter," and provides guidance to the auditor on how to consider them in (a) developing audit objectives and (b) designing substantive tests to achieve those objectives. The proposed Statement does not modify section 330 but provides additional guidance to help the auditor in selecting procedures in specific circumstances.