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Articles 9751 - 9780 of 17246
Full-Text Articles in Business
Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed guide provides guidance for management and other responsible parties regarding the preparation and presentation of prospective financial statements. Prospective financial statements are financial information about the future that impart certain minimum details about the results of operations and changes in financial position. The draft also provides guidance for accountants, WHETHER ENGAGED IN ACCOUNTING, AUDITING, TAX, OR MAS PRACTICES, and would require accountants associated with prospective financial statements to report on them. Accountants may be associated with prospective financial statements as a result of engagements conducted for the express purpose of compiling or reviewing such statements or in conjunction …
Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions Committee
Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide describes operations and accounting practices that are unique to the credit union industry as well as matters that are unique to the audit of a credit unions' financial statements. In addition, it describes some of the regulatory requirements of the industry. The proposed guide states that savings (share) accounts in a credit union should be classified as liabilities on the credit union's statement of financial condition. This presentation is consistent with the prevailing practice in mutually owned savings and loan associations and savings banks. Furthermore, it is consistent with the concept of liabilities expressed …
Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement consists of amendments to SAS No. 38, Letters for Underwriters. The amendments are in repsonse to recent changes in SEC financial reporting requirements and other developments in auditing and reporting practices. Twenty-five amendments are proposed.
Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Rule 102--Integrity and Objectivity--provides that "a member shall not knowingly misrepresent facts." While the rule clearly applies to members who are found to have been directly involved in such misrepresentations, questions have been raised regarding the rule's application to mebmers who permit, or who direct others, including subordinates, to be involved in, what may be found to be misrepresentations of fact. The application of Rule 501--Acts Discreditable-- to a member who has been involved with the preparation of false and misleading financial statements has been unclear in the past. Such a member may state that he was unaware that false …
Audits Of Banks (1983); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee
Audits Of Banks (1983); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Sampling (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Statistical Sampling Subcommittee
Audit Sampling (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Statistical Sampling Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Benefit Plans (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee
Audits Of Employee Benefit Plans (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Personal Financial Statements Guide (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Personal Financial Statements Guide (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Stock Life Insurance Companies (1983); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Audits Of Stock Life Insurance Companies (1983); 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.
Disclosure Checklists : A Financial Reporting Practice Aid, November 1983, American Institute Of Certified Public Accountants. Technical Information Division
Disclosure Checklists : A Financial Reporting Practice Aid, November 1983, American Institute Of Certified Public Accountants. Technical Information Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit And Control Considerations In An On-Line Environment; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing On-Line Systems Task Force
Audit And Control Considerations In An On-Line Environment; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing On-Line Systems Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Report Of The Special Committee On Accounting Standards Overload, American Institute Of Certified Public Accountants. Special Committee On Accounting Standards Overload
Report Of The Special Committee On Accounting Standards Overload, American Institute Of Certified Public Accountants. Special Committee On Accounting Standards Overload
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1983, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1983, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1983, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1983, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Programs For Students And Educators: A Compendium Of Education Activities Of State Cpa Societies And Aicpa, American Institute Of Certified Public Accountants (Aicpa)
Programs For Students And Educators: A Compendium Of Education Activities Of State Cpa Societies And Aicpa, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Audits Of Government Contractors (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies
Audits Of Government Contractors (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Annual Report 1982-83; Message To Members, American Institute Of Certified Public Accountants
Aicpa Annual Report 1982-83; Message To Members, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement provides guidance on applying generally accepted accounting principles in accounting for uninsured asserted and unasserted medical malpractice claims, captive insurance companies, retrospectively rated premiums, claims-made insurance policies, and trust funds of health care providers. The statement supplements the AICPA Hospital Audit guide. In general, the accrual of the estimated cost of uninsured asserted and unasserted medical malpractice claims should be based primarily on the health provider's own experience. A health care provider insured under a claims-made policy should accrue the cost of providing tail coverage at the end of the current period. A retrospectively rated insurance policy …
Tabulation Of Cpas As Of July 31, 1983, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of July 31, 1983, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Information For Cpa Candidates, Sixth Edition (1983), American Institute Of Certified Public Accountants. Board Of Examiners
Information For Cpa Candidates, Sixth Edition (1983), American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Public Service Award Program For Certified Public Accountants 1983, American Institute Of Certified Public Accountants (Aicpa)
Public Service Award Program For Certified Public Accountants 1983, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Proceedings Of The Small Business Tax Equity Conference, American Institute Of Certified Public Accountants (Aicpa)
Proceedings Of The Small Business Tax Equity Conference, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors
Report Of The Joint Data Base Task Force, American Institute Of Certified Public Accountants;Canadian Institute Of Chartered Accountants;Institute Of Internal Auditors
Association Sections, Divisions, Boards, Teams
No abstract provided.
Underreported Taxable Income : The Problem And Possible Solutions, American Institute Of Certified Public Accountants. Federal Taxation Division
Underreported Taxable Income : The Problem And Possible Solutions, American Institute Of Certified Public Accountants. Federal Taxation Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Model Public Accountancy Bill; Exposure Draft (American Institute Of Certified Public Accountants), 1983, December 12, American Institute Of Certified Public Accountants. Special Committee On Model Accountancy Bill, National Association Of State Boards Of Accountancy
Proposed Model Public Accountancy Bill; Exposure Draft (American Institute Of Certified Public Accountants), 1983, December 12, American Institute Of Certified Public Accountants. Special Committee On Model Accountancy Bill, National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Directory Of Member Firms, September 1, 1983, American Institute Of Certified Public Accountants. Division Of Cpa Firms
Directory Of Member Firms, September 1, 1983, American Institute Of Certified Public Accountants. Division Of Cpa Firms
Association Sections, Divisions, Boards, Teams
No abstract provided.
Microcomputer Applications For Small Businesses: A Talk For Practitioners, American Institute Of Certified Public Accountants. Communications Division
Microcomputer Applications For Small Businesses: A Talk For Practitioners, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
U.S. Tax Aspects Of Doing Business Abroad, 2nd Edition, Michael L. Moore
U.S. Tax Aspects Of Doing Business Abroad, 2nd Edition, Michael L. Moore
Guides, Handbooks and Manuals
No abstract provided.
Tax Planning Tips 1983 From The Tax Adviser, American Institute Of Certified Public Accountants (Aicpa)
Tax Planning Tips 1983 From The Tax Adviser, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.