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Articles 6511 - 6540 of 17237
Full-Text Articles in Business
Comment Letters 404-522 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters 404-522 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Mar. 1, 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), 1995, Mar. 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 102: Professional Services Involving Client Advocacy; 2. PROPOSED REVISION OF INTERPRETATION 102-2 UNDER RULE 102: Conflicts of Interest; 3. PROPOSED RULING UNDER RULE 102 AND RULE 301: Member Providing Services for Company Executives; 4. PROPOSED REVISION OF INTERPRETATION 101-10 UNDER RULE 101: The Effect on Independence of Relationships With Entities Included in the Governmental Financial Statements
Proposed Statement Of Position : Accounting By Participating Mortgage Loan Borrowers ;Accounting By Participating Mortgage Loan Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Participating Mortgages Task Force
Proposed Statement Of Position : Accounting By Participating Mortgage Loan Borrowers ;Accounting By Participating Mortgage Loan Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Participating Mortgages Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) establishes the borrower's accounting for a participating mortgage loan if the lender participates in increases in the market value of the mortgaged real estate project, the results of operations of that mortgaged real estate project, or both. This proposed SOP requires the following: 1. At origination, the borrower should record the participating mortgage loan without allocating any of the proceeds to a liability related to the participation feature. 2. At the end of each reporting period, a participation liability should be reported equal to the amount that would be required to extinguish the participation …
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements;Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements;Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In making this proposal to eliminate the requirement that, when certain criteria are met, the auditor add an uncertainties explanatory paragraph to the auditor's report, the Auditing Standards Board (ASB) considered the following factors: 1. The issuance of Statement of Position (SOP) 94-6, Disclosure of Certain Significant Risks and Uncertainties, and previous changes to accounting standards have significantly improved the disclosure of risks and uncertainties in financial statements. 2. Under existing reporting standards, the absence of an uncertainties explanatory paragraph in the auditor's report could cause financial statement users to incorrectly conclude that the entity faces no significant risks or …
Proposed Statement On Standards For Accounting And Review Services : Assembly Of Financial Statements For Internal Use Only ;Assembly Of Financial Statements For Internal Use Only; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Sept. 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Assembly Of Financial Statements For Internal Use Only ;Assembly Of Financial Statements For Internal Use Only; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Sept. 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Accounting and Review Services Committee is issuing this proposed Statement for the reasons set forth in the preceding letter. In brief, those reasons are as follows: 1. Every entity needs timely financial information for management's use but management may not need that information in the form of financial statements that comply in all material respects with generally accepted accounting principles (GAAP) or another comprehensive basis of accounting. Many large public companies obtain this kind of information by using a "soft close," which eliminates many adjustments required for GAAP financial statements. However, Statement on Standards for Accounting and Review Services …
Comment Letters On On The Exposure Draft, "Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control - Integrated Framework Report.", American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On On The Exposure Draft, "Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control - Integrated Framework Report.", American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On Acsec's October 10, 1994 Exposure Draft, Reporting By Real Estate Companies Of Supplemental Current-Value Information, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters Received On Acsec's October 10, 1994 Exposure Draft, Reporting By Real Estate Companies Of Supplemental Current-Value Information, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Agreed-Upon Procedures Engagements; Statement On Standards For Attestation Engagements 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Agreed-Upon Procedures Engagements; Statement On Standards For Attestation Engagements 4, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Reporting On An Entity's Internal Control Over Financial Reporting : An Amendment To Statement On Standards For Attestation Engagements No. 2 : (Amends Statement On Standards For Attestation Engagements, No. 1, Aicpa Professional Standards, Vol. 1, At Sec. 400.01,.12 Through .18, .20, .26, And .27); Statement On Standards For Attestation Engagements 6;, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On An Entity's Internal Control Over Financial Reporting : An Amendment To Statement On Standards For Attestation Engagements No. 2 : (Amends Statement On Standards For Attestation Engagements, No. 1, Aicpa Professional Standards, Vol. 1, At Sec. 400.01,.12 Through .18, .20, .26, And .27); Statement On Standards For Attestation Engagements 6;, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Banks And Savings Institutions Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Banks And Savings Institutions Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Credit Union Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Credit Union Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 1995; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1995; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Finance Companies Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Finance Companies Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 1995; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1995; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Oil And Gas Producers Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Oil And Gas Producers Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Public Utilities Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants. Public Utilities Committee
Public Utilities Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants. Public Utilities Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1995; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1995; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Airline Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Airline Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Anita M. Lyons
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Anita M. Lyons
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Banks And Savings Institutions : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden
Checklists And Illustrative Financial Statements For Banks And Savings Institutions : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Martin S. Safran
Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Martin S. Safran
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Credit Unions : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Arthur R. Kappel
Checklists And Illustrative Financial Statements For Credit Unions : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Arthur R. Kappel
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Finance Companies : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn M. Waller
Checklists And Illustrative Financial Statements For Finance Companies : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn M. Waller
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Risk Alert - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Audit Risk Alert - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.