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Articles 6601 - 6630 of 34041
Full-Text Articles in Business
Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 03-04, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 03-04, 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: Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97 ; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 14, 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 Other Than Those Specifically Described In Fasb Statement No. 97;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97 ; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 14, 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 : Accounting For Real Estate Time-Sharing Transactions Accounting For Real Estate Time-Sharing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Feb. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Real Estate Time-Sharing Transactions Accounting For Real Estate Time-Sharing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Feb. 20, 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 a seller's accounting for real estate time-sharing transactions. 1. For a time-sharing transaction to be accounted for as a sale, the transaction should meet the following criteria: a. The seller transfers nonreversionary title to the time-share. b. The transaction is consummated. c. The buyer makes cumulative payments (excluding interest) of at least 10 percent of the sales value of the time-share. d. Sufficient time-shares have been sold to reasonably assure that the units will not become rental property. If the seller does not transfer nonreversionary title, the transaction should be accounted for …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 19, 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), 2003, March 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION NO. 101-5 UNDER RULE 101: Loans From Financial Institution Clients and Related Terminology; 2. PROPOSED REVISION OF ET SECTION 92: Definitions; 3. PROPOSED REVISION OF ETHICS RULING NO. 91 UNDER RULE 101: Member Leasing Property to or From a Client; 4. PROPOSED REVISION OF INTERPRETATION NO. 101-3 UNDER RULE 101: Performance of Other Nonattest Services; 5. PROPOSED DELETION OF INTERPRETATION NO. 101-13 UNDER RULE 101: Extended Audit Services; 6. PROPOSED DELETION OF ETHICS RULING NO. 103 UNDER RULE 101: Attest Report on Internal Controls; 7. PROPOSED DELETION OF ETHICS RULING NO. 104 UNDER RULE 101: …
Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This is an edited version of an exposure draft with the same name and date. This proposed Statement on Auditing Standards (SAS) was issued to address certain provisions of the Sarbanes-Oxley Act of 2002 (the Act). This proposed SAS creates a new requirement in the auditing standards for SEC engagements for a review by a reviewing partner (often referred to as a concurring partner) of the audit of financial statements and, where applicable, the review of interim financial information. Previously, these requirements were contained in the rules of the AICPA's SEC Practice Section. This proposed SAS also sets a new …
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2003, May 30, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2003, May 30, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board's (Board) 1998 Strategic Plan included a reevaluation and enhancement of the AICPA Peer Review Program (Program). As a result, two years ago, the Board completed Phase I of a two phase project to reevaluate and enhance the Program. Phase I related to off-site reviews, which led to new standards developed for engagement and report reviews, and were effective for peer reviews commencing on or after January 1, 2001. Phase II began in October 2001 with the Board forming the System Review Task Force (Task Force). The Task Force was formed with the purpose of reevaluating …
Allowance For Credit Losses; Exposure Draft (American Institute Of Certified Public Accountants), 2003, June 19, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Allowance For Credit Losses; Exposure Draft (American Institute Of Certified Public Accountants), 2003, June 19, 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 : Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships;Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships;Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, 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 the application of certain provisions of the AICPA Audit and Accounting Guide Audits of Investment Companies (the Guide) and AICPA SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, that are directed to the reporting by investment partnerships of financial highlights and the schedule of investments. It amends certain provisions of the Guide and of SOP 95-2 by adapting those provisions to nonregistered investment partnerships based on their differences in organizational and operational structures from registered investment companies. Additionally the SOP incorporates and elevates in authority the guidance provided in previously issued Technical …
Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Standards for Accounting and Review Services. The proposed Statement will establish a SSARS hierarchy. The proposed Statement will be beneficial to practitioners by making them aware of the appropriate literature and the various publications' standing in the SSARS hierarchy. In addition, the Statement addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200). SSARS currently provide guidance to be followed when the financial statements of a prior period have been …
Proposed Statement On Standards For Accounting And Review Services : Performance Of Review Engagements;Performance Of Review Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Performance Of Review Engagements;Performance Of Review Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Performance of Review Engagements. SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100.24-.33), currently provides guidance on analytical procedures, inquiries, and other procedures applicable to a review of financial statements whether prepared under generally accepted accounting principles or a comprehensive basis of accounting other than generally accepted accounting principles. This Statement will revise SSARS No. 1 to expand on previously provided guidance on analytical procedures, inquiries, and other review procedures; to provide inquiries …
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2003, 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, 2003, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Suitable Trust Services Criteria And Illustrations For Security, Availability, Processing Integrity, Online Privacy, And Confidentiality, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Suitable Trust Services Criteria And Illustrations For Security, Availability, Processing Integrity, Online Privacy, And Confidentiality, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Construction Contractors Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 2003/04; 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 - 2003; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 2003; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards, Issued May 2003, With Confirming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group
Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards, Issued May 2003, With Confirming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of State And Local Governments (Gasb 34 Edition) Issued May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force
Audits Of State And Local Governments (Gasb 34 Edition) Issued May 1, 2003; 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.
Audits Of Casinos With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Audits Of Casinos With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Employee Benefit Plans With Conforming Changes As Of March 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of March 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Organizations With Conforming Changes As Of January 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of January 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2003; 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, 2003; 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.
Audits Of Investment Companies, With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Audits Of Investment Companies, With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations With Conforming Changes As Of May 1, 2003; 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, 2003; 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.
Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Personal Financial Statements Guide With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Personal Financial Statements Guide With Conforming Changes As Of May 1, 2003; 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 Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Guide For Prospective Financial Information With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auto Dealership Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants
Auto Dealership Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.