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Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1979

Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; 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 SAS would provide guidance in connection with an engagement to report on whether an entity's system, taken as a whole, was sufficient to meet the objectives of internal accounting control. This would be a voluntary service and not mandated as part of an audit. The proposed SAS would also provide guidance on reports based solely on a study and evaluation of internal accounting control that was made as part of an audit of the entity's financial statements and on reports based on pre-established criteria of regulatory agencies. Distribution of these reports is to be restricted to an entity's …


Statements Of Position Of The Accounting Standards Division As Of January 1, 1979, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1979

Statements Of Position Of The Accounting Standards Division As Of January 1, 1979, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Professional Standards: Auditing As Of July 1, 1979, American Institute Of Certified Public Accountants Jan 1979

Aicpa Professional Standards: Auditing As Of July 1, 1979, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Audits Of Fire And Casualty Insurance Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1979

Audits Of Fire And Casualty Insurance Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Savings And Loan Associations (1979); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations Jan 1979

Savings And Loan Associations (1979); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Computer-Assisted Audit Techniques (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Computer Services Executive Committee Jan 1979

Computer-Assisted Audit Techniques (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Computer Services Executive Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Controls Over Using And Changing Computer Programs; Computer Services Guidelines, American Institute Of Certified Public Accountants Jan 1979

Controls Over Using And Changing Computer Programs; Computer Services Guidelines, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1979, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1979

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1979, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Referendum: Background Information On Proposed Amendments To The Code Of Professional Ethics, January 30, 1979, American Institute Of Certified Public Accountants Jan 1979

Referendum: Background Information On Proposed Amendments To The Code Of Professional Ethics, January 30, 1979, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Taxation Of The Formation And Combination Of Business Enterprises; Statement Of Tax Policy 5, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1979

Taxation Of The Formation And Combination Of Business Enterprises; Statement Of Tax Policy 5, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1979, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1979

Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1979, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films; Statement Of Position 79-4;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1979

Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films; Statement Of Position 79-4;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


System Of Quality Control For A Cpa Firm; Statement On Quality Control Standards 1, American Institute Of Certified Public Accountants. Quality Control Standards Committee Jan 1979

System Of Quality Control For A Cpa Firm; Statement On Quality Control Standards 1, American Institute Of Certified Public Accountants. Quality Control Standards Committee

AICPA Professional Standards

No abstract provided.


Audits Of Stock Life Insurance Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1979

Audits Of Stock Life Insurance Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting For Profit Recognition On Sales Of Real Estate (1979); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Accounting For Real Estate Jan 1979

Accounting For Profit Recognition On Sales Of Real Estate (1979); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Accounting For Real Estate

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Investment Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies Jan 1979

Audits Of Investment Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Annual Report 1978-79, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1979

Annual Report 1978-79, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1979, James H. Macneill, Mary Mcinnes Jan 1979

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1979, James H. Macneill, Mary Mcinnes

AICPA Annual Reports

No abstract provided.


Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee Jan 1979

Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee

Exposure Drafts, Comment Letters, and Statements of Position

An exposure draft of a proposed audit and accounting guide on "Oil and Gas Reserve Information Required by Regulation S-X" accompanies this letter. The proposed guide discusses the auditing procedures to be applied to oil and gas reserve information that is required by the SEC to be included in the notes to the financial statements of entities with oil and gas producing activities . The proposed guide originally was developed because of FASB Statement no . 19 requirements and amendments to Regulation S-X by the Securities and Exchange Commission (ASR nos. 253 and 257) . The FASB has amended FASB …


Accounting By Investors For Distributions Received In Excess Of Their Investment In A Joint Venture; Issues Paper (1979 October 8), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1979

Accounting By Investors For Distributions Received In Excess Of Their Investment In A Joint Venture; Issues Paper (1979 October 8), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Issues Papers

No abstract provided.


Accounting For Allowances For Losses On Certain Real Estate And Loans And Receivables Collaterized By Real Estate; Issues Paper (1979 June 21), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1979

Accounting For Allowances For Losses On Certain Real Estate And Loans And Receivables Collaterized By Real Estate; Issues Paper (1979 June 21), American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Issues Papers

No abstract provided.


Accounting For Bulk Purchases Of Mortgages Between Mortgage Bankers; Issues Paper (1979 October 15), American Institute Of Certified Public Accountants. Task Force On Mortgage Banking Jan 1979

Accounting For Bulk Purchases Of Mortgages Between Mortgage Bankers; Issues Paper (1979 October 15), American Institute Of Certified Public Accountants. Task Force On Mortgage Banking

Issues Papers

No abstract provided.


Accounting For Grants Received From Governments; Issues Paper (1979 October 16), American Institute Of Certified Public Accountants. International Technical Standards Subcommittee Jan 1979

Accounting For Grants Received From Governments; Issues Paper (1979 October 16), American Institute Of Certified Public Accountants. International Technical Standards Subcommittee

Issues Papers

No abstract provided.


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.


Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations Jan 1979

Accounting For Repurchase, Reverse Repurchase, Dollar Repurchase And Dollar Reverse Repurchase Agreements For Saving And Loan Associations; Issues Paper (1979 August 7), American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations

Issues Papers

No abstract provided.


Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants Jan 1979

Issues Paper On Personal Financial Statements (February 26, 1979), American Institute Of Certified Public Accountants

Issues Papers

No abstract provided.


Meaning Of "In Substance A Repossession Or Foreclosure" And Accounting For Partial Refinancings Of Troubled Real Estate Loans Under Fasb Statement No. 15; Issues Paper (1979 January 15), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting Jan 1979

Meaning Of "In Substance A Repossession Or Foreclosure" And Accounting For Partial Refinancings Of Troubled Real Estate Loans Under Fasb Statement No. 15; Issues Paper (1979 January 15), American Institute Of Certified Public Accountants. Committee On Real Estate Accounting

Issues Papers

No abstract provided.


Push Down Accounting; Issues Paper (1979 October 30), American Institute Of Certified Public Accountants. Task Force On Consolidation Problems Jan 1979

Push Down Accounting; Issues Paper (1979 October 30), American Institute Of Certified Public Accountants. Task Force On Consolidation Problems

Issues Papers

No abstract provided.


Tabulation Of Cpas As Of July 31, 1979, American Institute Of Certified Public Accountants (Aicpa) Jan 1979

Tabulation Of Cpas As Of July 31, 1979, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Aicpa Handbook, American Institute Of Certified Public Accountants Jan 1979

Aicpa Handbook, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.