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Articles 7681 - 7710 of 34084
Full-Text Articles in Business
Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The following is a summary of the significant proposed changes to the attestation standards. 1. This proposed SSAE would supersede SSAE Nos. 1 through 9 (a list of these Statements is included in the transmittal letter to this proposal). 2. The body of the attestation standards is codified and organized in AT sections in the AICPA Professional Standards. This proposed SSAE would change the numbering and order of the AT sections. This reorganization and renumbering will be effected with the approval of the new standard. This exposure draft retains the existing AT section numbers. 3. The proposed revision of AT …
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) amends SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319) to provide guidance to auditors about the effect of information technology (IT) on internal control, and on the auditor's understanding of internal control and assessment of control risk. The Auditing Standards Board (ASB) believes the guidance is needed because entities …
Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, 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 accounting for investors' interests in unconsolidated real estate investments. It provides guidance on when and how the equity method of accounting should be applied to such investments. It is intended to supersede SOP 78-9, Accounting for Investments in Real Estate Ventures. This proposed SOP would require the following: 1. An investor holding an equity investment (including nonvoting common stock or nonredeemable preferred stock) in an investee should follow the equity method of accounting for that investee when the investor has the ability to exercise significant influence over the investee, unless the …
Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada
Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards
Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force
Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee
Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 1, Tax Return Positions; 2. PROPOSED INTERPRETATION NO. 1-1, "Realistic Possibility Standard" D PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 2, Answers to Questions on Returns; 3. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 3, Certain Procedural Aspects of Preparing Returns; 4. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 4, Use of Estimates; 5. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 5, Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision; 6. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 6, Knowledge of …
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement : 1. Withdraws Statement on Auditing Standards (SAS) No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement (AICPA, Professional Standards, vol. 1, AU sec. 622). The guidance in SAS No. 75 currently parallels the guidance in Statement on Standards for Attestation Engagements (SSAE) No. 4, Agreed-Upon Procedures Engagements (AICPA, Professional Standards, vol. 1, AT sec. 600). However, one difference between the two standards is that SAS No. 75 does not require a written assertion as a condition for performance of an agreed-upon procedures engagement. This assertion is effectively embodied in …
Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force
Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) reconciles and conforms, as appropriate, the accounting and financial reporting provisions established by the AICPA Audit and Accounting Guides Banks and Savings Institutions, Audits of Credit Unions, and Audits of Finance Companies. The proposed SOP also explicitly incorporates mortgage companies and corporate credit unions in its scope. The final SOP will be incorporated in a new AICPA Audit and Accounting Guide, which will supersede the existing Guides.* The AICPA Industry Audit and Accounting Guides fall into category (b) of generally accepted accounting principles (GAAP) in the hierarchy established by AICPA Statement on Auditing Standards …
Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force
Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) amends SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, to include within the scope of SOP 95-2 investment partnerships that are commodity pools subject to regulation under the Commodity Exchange Act of 1974.
Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board
Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 4, American Institute Of Certified Public Accountants. Auditing Standards Board
System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 4, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Amendment To Statement On Standards For Accounting And Review Services No. 1, Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Amendment To Statement On Standards For Accounting And Review Services No. 1, Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 2000, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 2000, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Webtrust Program : Availability Principle And Criteria, Version 3.0, October 24, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 24, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Webtrust Program : Availability Principle And Criteria, Version 3.0, October 24, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 24, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc., American Institute Of Certified Public Accountants (Aicpa)
Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc., American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Construction Contractors Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 2000; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2000/01; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2000; 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, 2000; 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 Airlines With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2000; 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.
Banks And Savings Institutions With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Banks And Savings Institutions With Conforming Changes As Of May 1, 2000; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.