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Articles 5971 - 6000 of 34041
Full-Text Articles in Business
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Accounting By Insurance Enterprises For Deferred Acquisition Costs In Connection With Modifications Or Exchanges Of Insurance Contracts; Statement Of Position 05-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Insurance Enterprises For Deferred Acquisition Costs In Connection With Modifications Or Exchanges Of Insurance Contracts; Statement Of Position 05-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement will provide guidance to accountants on restricting the use of reports issued pursuant to Statements on Standards for Accounting and Review Services (SSARS) by: 1. Defining the terms general use and restricted use. 2. Describing the circumstances in which the use of an accountant’s report should be restricted. 3. Specifying the language to be used in accountant’s reports that are restricted regarding use.
Proposed Statement On Standards For Accounting And Review Services : Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement;Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement;Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
Statements on Standards for Accounting and Review Services (SSARS) currently provide guidance concerning the standards and procedures applicable to compilations and reviews of financial statements. By definition, presentations of specified elements, accounts, or items of a financial statement, or pro forma financial information are not financial statements. This proposed Statement will allow an accountant to compile and report on specified elements, accounts, or items of a financial statement and to compile and report on pro forma financial information in accordance with SSARS. It should be noted that this proposed standard would apply when an accountant is engaged to compile, or …
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement will: 1. Amend SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), to require the accountant to communicate any fraud that comes to his or her attention, even if the matter is considered inconsequential; 2. Amend SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200), to allow for the successor accountant to compile or review a restatement adjustment when prior period financial statements have been changed; 3. Amend SSARS No. 1 to provide guidance regarding when an accountant should consider obtaining an …
Proposed Statements On Auditing Standards: Amendment To "Due Professional Care In The Performance Of Work" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Amendment To Statement On Auditing Standards No. 39, Audit Sampling; Exposure Draft (American Institute Of Certified Public Accountants), 2005, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
These proposed SASs establish standards and provide guidance concerning the auditor's assessment of the risks of material misstatement in a financial statement audit, and the design and performance of audit procedures whose nature, timing, and extent are responsive to the assessed risks. Additionally, these proposed SASs establish standards and provide guidance on planning and supervision, the nature of audit evidence, and evaluating whether the audit evidence obtained affords a reasonable basis for an opinion regarding the financial statements under audit. These proposed SASs were originally exposed on December 2, 2002 (except for the amendment to SAS No. 1 which was …
Deletion Of Ethics Ruling No. 1 Under Rule 101: Acceptance Of A Gift., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Deletion Of Ethics Ruling No. 1 Under Rule 101: Acceptance Of A Gift., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Professional Standards
No abstract provided.
Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 2005/06; 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 - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Casinos With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Casinos With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Federal Government Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Federal Government Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of March 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Employee Benefit Plans With Conforming Changes As Of March 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Not-For-Profit Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Analytical Procedures, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of May 1, 2006; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of May 1, 2006; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
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, August 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, August 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Life And Health Insurance Entities : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould
Checklists And Illustrative Financial Statements For Life And Health Insurance Entities : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governments With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force
State And Local Governments With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Risk Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Audit Risk Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Independence And Ethics Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Independence And Ethics Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors Accounting Developments - 2005/06; Financial Reporting Alerts, American Institute Of Certified Public Accountants
Construction Contractors Accounting Developments - 2005/06; Financial Reporting Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.