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- Social security -- Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States (3)
- Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- United States (1)
- Exposure draft (American Institute of Certified Public Accountants) 2004 (1)
- Insurance -- Accounting -- Standards (1)
- March 5; Social security -- Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States (1)
Articles 1 - 7 of 7
Full-Text Articles in Business
Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force
Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force
Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) was issued to assist CPAs in auditing the statement of social insurance. a financial statement required by Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 17, Accounting for Social Insurance, and SFFAS No. 25, Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment. In summary, a statement of social insurance is a long-term projection of the present value of the income to be received from or on behalf of existing and future participants of social insurance programs (for example, Social Security), the present value of the benefits …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Aug. 9, 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), 2004, Aug. 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED ETHICS RULING NO. 112 UNDER RULE 102: Use of a Third-Party Service Provider to Assist a Member in Providing Professional Services; 2. PROPOSED ETHICS RULING NO. 12 UNDER RULES 201 AND 202: Applicability of General and Technical Standards When Using a Third-Party Service Provider; 3. PROPOSED REVISION OF ETHICS RULING NO. 1 UNDER RULE 301: Use of a Third-Party Service Provider to Provide Professional Services to Clients or Administrative Support Services to the Member Computer Processing of Clients' Returns; 4. PROPOSED DELETION OF ETHICS RULING NO. 5 UNDER RULE 301: Records Retention Agency
Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting by insurance enterprises for deferred acquisition costs on internal replacements other than those specifically described in Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of lnvestments. The SOP defines an internal replacement as a modification in product benefits, coverages, or features that occurs by the exchange of a contract for a new contract, amendment, endorsement, or rider to a contract, or the election of a feature within a …