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Articles 7861 - 7890 of 17237
Full-Text Articles in Business
Accounting Profession In Australia; Professional Accounting In Foreign Country Series, Pannell Kerr Forster, Steven F. Moliterno
Accounting Profession In Australia; Professional Accounting In Foreign Country Series, Pannell Kerr Forster, Steven F. Moliterno
Guides, Handbooks and Manuals
No abstract provided.
Accounting Profession In South Korea; Professional Accounting In Foreign Country Series, Kpmg San Tong & Co., Steven F. Moliterno
Accounting Profession In South Korea; Professional Accounting In Foreign Country Series, Kpmg San Tong & Co., Steven F. Moliterno
Guides, Handbooks and Manuals
No abstract provided.
Audit Planning, Revised 1990; Technical Information For Practitioners Series, 2, Michael A. Tursi
Audit Planning, Revised 1990; Technical Information For Practitioners Series, 2, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1990, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1990, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Public Service Award Program 1990, American Institute Of Certified Public Accountants (Aicpa)
Public Service Award Program 1990, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Public Service Award Winners 1990, American Institute Of Certified Public Accountants (Aicpa)
Public Service Award Winners 1990, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Pre-Release Comments On The Built-In Gains Tax Regulations, American Institute Of Certified Public Accountants. S Corporation Taxation Committee. Section 1374 Working Group
Pre-Release Comments On The Built-In Gains Tax Regulations, American Institute Of Certified Public Accountants. S Corporation Taxation Committee. Section 1374 Working Group
Guides, Handbooks and Manuals
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.
How To Choose And Use A Cpa: Questions And Answers For Business Owners, Taxpayers, And The General Public, American Institute Of Certified Public Accountants. Communications Division
How To Choose And Use A Cpa: Questions And Answers For Business Owners, Taxpayers, And The General Public, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Alternative Work Schedules From The Employer's Perspective, American Woman's Society Of Certified Public Accountants
Alternative Work Schedules From The Employer's Perspective, American Woman's Society Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Assisting Clients In Developing An Employee Handbook; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 12, Roxanne H. Gibson
Assisting Clients In Developing An Employee Handbook; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 12, Roxanne H. Gibson
Guides, Handbooks and Manuals
No abstract provided.
Microcomputer Security; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 13, American Institute Of Certified Public Accountants
Microcomputer Security; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 13, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Mass Storage Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Mass Storage Technology; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 07, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. In-Substance Foreclosure Task Force
Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 07, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. In-Substance Foreclosure Task Force
Guides, Handbooks and Manuals
No abstract provided.
Accounting And Reporting By Insurance Enterprises For Certain Long-Duration Contracts And For Realized Gains And Losses From The Sale Of Investments To Insurance Enterprises : Application Of Fasb Statement No. 97;Application Of Fasb Statement No. 97; Practice Bulletin, 08, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting And Reporting By Insurance Enterprises For Certain Long-Duration Contracts And For Realized Gains And Losses From The Sale Of Investments To Insurance Enterprises : Application Of Fasb Statement No. 97;Application Of Fasb Statement No. 97; Practice Bulletin, 08, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Local Governmental Audit And Accounting Manual, As Of March 1, 1990 : A Nonauthoritative Practice Aid, Susan Cornwall, Linda J. Huntley, Moshe S. Levitan, Michael A. Tursi
Local Governmental Audit And Accounting Manual, As Of March 1, 1990 : A Nonauthoritative Practice Aid, Susan Cornwall, Linda J. Huntley, Moshe S. Levitan, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Tax Treatment Of Nonbusiness Expenditures : The Form Of The Tax Allowance--Deduction Or Credit?, American Institute Of Certified Public Accountants. Tax Division
Tax Treatment Of Nonbusiness Expenditures : The Form Of The Tax Allowance--Deduction Or Credit?, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Educator's Update On The New Cpe Requirements, American Institute Of Certified Public Accountants (Aicpa)
Educator's Update On The New Cpe Requirements, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Pfp Practice Evaluation Process; Personal Financial Planning Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Pfp Practice Evaluation Process; Personal Financial Planning Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Property And Liability Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Property And Liability Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Report On The Internal Control Structure In Audits Of Futures Commission Merchants : February 12, 1990, Amendment To Aicpa Audit And Accounting Guide, Audits Of Brokers And Dealers In Securities; Statement Of Position 90-02;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Report On The Internal Control Structure In Audits Of Futures Commission Merchants : February 12, 1990, Amendment To Aicpa Audit And Accounting Guide, Audits Of Brokers And Dealers In Securities; Statement Of Position 90-02;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Directors' Examinations Of Banks : September 17, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Statement Of Position 90-06;, American Institute Of Certified Public Accountants. Banking Committee
Directors' Examinations Of Banks : September 17, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Statement Of Position 90-06;, American Institute Of Certified Public Accountants. Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
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.
Proposed Statement On Auditing Standards : The Proposed Statement On Auditing Standards : The Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements ;Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Proposed Statement On Auditing Standards : The Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements ;Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 12, 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 to provide practitioners with expanded guidance when considering work performed by internal auditors. Internal auditors are responsible for providing analyses, evaluations, assurances, recommendations, and other information to the entity's management and board of directors or others with equivalent authority and responsibility. Many of these activities are relevant to the audit because they provide evidence about the design and effectiveness of internal control structure policies and procedures or direct evidence about misstatements of financial data contained in financial statements. This proposed Statement contains factors to assist auditors in considering …
Proposed Statement Of Position : The Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26;Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act (Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 21, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Statement Of Position : The Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26;Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act (Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 21, 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) would amend chapter 21 in the AICPA Industry Audit Guide Audits of State and Local Governmental Units, and would supersede example 26 in SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units. The proposed SOP would update the guide and SOP 89-6 to reflect the following standards affecting the auditor's consideration of, and reporting on, internal controls over federal financial assistance under the Single Audit Act: 1. SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit; 2. SAS No. 60, Communication of Internal Control Structure Related …
Proposed Statement Of Position : Financial Reporting By Entities In Reorganization Under The Bankruptcy Code ;Financial Reporting By Entities In Reorganization Under The Bankruptcy Code; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Apr. 4, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code
Proposed Statement Of Position : Financial Reporting By Entities In Reorganization Under The Bankruptcy Code ;Financial Reporting By Entities In Reorganization Under The Bankruptcy Code; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Apr. 4, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position provides guidance for financial reporting by entities that have filed petitions with the Bankruptcy Court and expect to reorganize as going concerns under Chapter 11 of title 11 of the United States Code. It recommends that all such entities report the same way while reorganizing under Chapter 11, with the objective of reflecting their financial evolution. To do that, their financial statements should distinguish transactions and events that are directly associated with the reorganization from the operations of the ongoing business as it evolves. The statement recommends that, on emergence from Chapter 11, entities meeting …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Proposed Revision Of Interpretation 101-9 Under Rule 101: The Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Proposed Revision Of Ethics Ruling No. 14 Under Rule 101: Member On Board Of Directors Of United Fund;Member On Board Of Directors Of United Fund;Proposed Revision Of Ethics Ruling No. 41 Under Rule 101; Member As Auditor Of Mutual Insurance Company;Member As Auditor Of Mutual Insurance Company;Proposed Deletion Of Ethics Ruling No. 45; Past Due Billings: Client In Bankruptcy;Past Due Billings: Client In Bankruptcy;Proposed Revision Of Ethics Ruling No. 52 Under Rule 101: Past Due Fees Past Due Fees;Proposed Revision Of Ethics Ruling No. 54 Under Rule 101; Member Providing Actuarial Services;Member Providing Actuarial Services;Proposed Deletion Of Interpretation 201-4 Under Rule 201: Definition Of The Term Engagement As Used In Rule 201;Definition Of The Term Engagement As Used In Rule 201; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 22, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Professional Ethics Executive Committee has reconsidered interpretation 101-9 and concluded that revisions are necessary. The following significant revisions are proposed: (1) a revised definition of a member or a member's firm, which includes contractors and entities controlled by persons included in the definition of a member or a member's firm; (2) deletion of reference to "key assistants" to certain financial executives as positions with a client indicating significant influence; (3) a new section defining the phrase "office participating in a significant portion of the engagement"; (4) inclusion of specific time periods during which relationships of the auditor's nondependent close …
Proposed Statement Of Position : Reporting By Financial Institutions Of Debt Securities Held As Assets;Reporting By Financial Institutions Of Debt Securities Held As Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Reporting By Financial Institutions Of Debt Securities Held As Assets;Reporting By Financial Institutions Of Debt Securities Held As Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in reporting by financial institutions of debt securities held as assets. Briefly, the proposed SOP recommends the following: 1. A financial institution should designate debt securities held as assets as investments, assets held for sale, or trading assets at acquisition and at each subsequent balance sheet date. 2. A financial institution should designate debt securities as investments and report them at amortized cost only if it currently has the ability to hold the securities to maturity and it intends to hold them for the foreseeable future, …