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Articles 7021 - 7050 of 17237

Full-Text Articles in Business

Accounting Profession In Singapore; Professional Accounting In Foreign Country Series, David Tong & Comapny, Fawzi Laswad, Herbert P. Schoch, David Tong, Steven F. Moliterno Jan 1993

Accounting Profession In Singapore; Professional Accounting In Foreign Country Series, David Tong & Comapny, Fawzi Laswad, Herbert P. Schoch, David Tong, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Guide To Retirement Planning, American Association Of Certified Public Accountants. Personal Financial Planning Division Jan 1993

Guide To Retirement Planning, American Association Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1993, American Institute Of Certified Public Accountants (Aicpa) Jan 1993

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1993, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Notice To Practitioners: Engagements To Report On Performance Presentation Standards Of The Association For Investment Management And Research, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1993

Notice To Practitioners: Engagements To Report On Performance Presentation Standards Of The Association For Investment Management And Research, American Institute Of Certified Public Accountants. Auditing Standards Division

Guides, Handbooks and Manuals

No abstract provided.


International Business; Management Series, Mark F. Murray Jan 1993

International Business; Management Series, Mark F. Murray

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Coordination Handbook, 1992-1993, American Institute Of Certified Public Accountants. Member And State Relations Division Jan 1993

Aicpa Coordination Handbook, 1992-1993, American Institute Of Certified Public Accountants. Member And State Relations Division

Guides, Handbooks and Manuals

No abstract provided.


Private Companies Practice Section Reference Manual, Karen H. Jones, Victoria A. Zielinski, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1993

Private Companies Practice Section Reference Manual, Karen H. Jones, Victoria A. Zielinski, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 1993, American Institute Of Certified Public Accountants. Tax Division Jan 1993

Tax Practice Guides And Checklists 1993, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Library Guide, American Institute Of Certified Public Accountants. Library Services Division Jan 1993

Aicpa Library Guide, American Institute Of Certified Public Accountants. Library Services Division

Guides, Handbooks and Manuals

No abstract provided.


Consulting Services Manual : Aicpa Integrated Practice System, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1993

Consulting Services Manual : Aicpa Integrated Practice System, American Institute Of Certified Public Accountants. Management Consulting Services Division

Guides, Handbooks and Manuals

No abstract provided.


Twenty One Money-Saving Tips For 1993: A Cpa's Guide To The New Tax Bill, American Institute Of Certified Public Accountants. Communications Division Jan 1993

Twenty One Money-Saving Tips For 1993: A Cpa's Guide To The New Tax Bill, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Resource Clearinghouse On Women And Family Issues In The Accounting Workplace, American Institute Of Certified Public Accountants (Aicpa) Jan 1993

Aicpa Resource Clearinghouse On Women And Family Issues In The Accounting Workplace, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Directory Of Member Benefits And Services, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1993

Directory Of Member Benefits And Services, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Get Smart: Learn The Three Ps About Your Pension;, American Institute Pf Certified Public Accountants Jan 1993

Get Smart: Learn The Three Ps About Your Pension;, American Institute Pf Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Managing By The Numbers : Monitoring Your Firm's Profitability, David W. Cottle, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee Jan 1993

Managing By The Numbers : Monitoring Your Firm's Profitability, David W. Cottle, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Seasonality : Practitioners' Suggestions For Managing Work Load Compression, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee Jan 1993

Seasonality : Practitioners' Suggestions For Managing Work Load Compression, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Agribusiness Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1993

Agribusiness Industry Developments - 1993; 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 Life Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1993 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn M. Waller Jan 1993

Checklists And Illustrative Financial Statements For Life Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1993 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn M. Waller

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 1993 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe Levitin Jan 1993

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, June 1993 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe Levitin

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : February 1, 1993, Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ; Statement Of Position 93-2;, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1993

Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : February 1, 1993, Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ; Statement Of Position 93-2;, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : April 23, 1993, Amendment To Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Statement Of Position 93-5;, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1993

Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : April 23, 1993, Amendment To Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Statement Of Position 93-5;, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

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 Jan 1993

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 Statement Of Position : Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility;Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Mar. 31, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties Jan 1993

Proposed Statement Of Position : Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility;Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Mar. 31, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would require all reporting entities (including business enterprises, not-for-profit organizations, and state and local governments) that prepare financial statements in conformity with generally accepted accounting principles to include in their financial statements disclosures about: 1. The nature of their operations. 2. Use of estimates in the preparation of financial statements. In addition, if specified disclosure criteria are met, it would require such entities to include in their financial statements disclosures about: 1. Certain significant estimates. 2. Current vulnerability due to concentrations. 3. Financial flexibility. The provisions of this proposed SOP would be effective for …


Proposed Statement On Auditing Standards : Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist);Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Apr. 7, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1993

Proposed Statement On Auditing Standards : Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist);Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Apr. 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is considering the issuance of this proposed statement on auditing standards (SAS) to clarify existing guidance for auditors who use the work of a specialist in performing an audit of financial statements in accordance with generally accepted auditing standards. This proposed Statement: 1. Incorporates the conclusions included in the two existing auditing Interpretations of AICPA Professional Standards, volume 1, AU section 336, into the body of the SAS. 2. Clarifies that when a specialist has a relationship to the client and the auditor believes that relationship might impair the specialist's objectivity, the auditor should perform additional …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1993

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED INTERPRETATION UNDER RULE 101: Independence and Cooperative Arrangements With Clients; 2. PROPOSED ETHICS RULING UNDER RULE 101: Indemnification Clause in Engagement Letters; 3. PROPOSED ETHICS RULING UNDER RULE 101: Agreement With Attest Client to Use ADR Techniques; 4. PROPOSED ETHICS RULING UNDER RULE 101: Commencement of ADR Proceeding; 5. PROPOSED ETHICS RULING UNDER RULE 101: Auditors Performance of Certain Internal Audit Services; 6. PROPOSED ETHICS RULING UNDER RULE 101: Members Loan From a Nonclient Subsidiary of an Attest Client Parent Company; 7. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the …


Proposed Statement Of Position : Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal);Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 10, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1993

Proposed Statement Of Position : Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal);Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 10, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would supersede SOP 87-2, Accounting for Joint Costs of Informational Materials and Activities of Not-for-Profit Organizations That Include a Fund-Raising Appeal. The scope of this proposed SOP would be broader than the scope of SOP 87-2, because this proposed SOP would apply to all not-for-profit organizations (NPOs) and state and local governmental entities that report expenses or expenditures by function. It would amend the following, which include guidance for accounting for the costs of informational materials and activities that include a fund-raising appeal: 1. AICPA Industry Audit Guide Audits of Voluntary Health and Welfare …


Proposed Statement Of Position : Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies ;Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1993

Proposed Statement Of Position : Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies ;Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, 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 partnerships for disclosures of investments, income, and partners' capital. It would require: 1. Including a list of investments in securities, as illustrated in the guide for management investment companies, with financial statements prepared in accordance with generally accepted accounting principles (GAAP). 2. Presenting a statement of operations in the format illustrated in the Guide. 3. Accounting for performance fees in accordance with partnership agreements and disclosing the amounts of and how such fees …


Comment Letters On Exposure Draft Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1993

Comment Letters On Exposure Draft Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statements On Responsibilities In Personal Financial Planning Practice: Working With Other Advisers And Implementation Engagement Functions And Responsibilities, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee Jan 1993

Comment Letters On Proposed Statements On Responsibilities In Personal Financial Planning Practice: Working With Other Advisers And Implementation Engagement Functions And Responsibilities, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Content Specifications For The Uniform Cpa Examination (Effective May 1996); Exposure Draft (American Institute Of Certified Public Accountants) 1993, May 25, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1993

Proposed Content Specifications For The Uniform Cpa Examination (Effective May 1996); Exposure Draft (American Institute Of Certified Public Accountants) 1993, May 25, American Institute Of Certified Public Accountants. Board Of Examiners

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.