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Articles 9091 - 9120 of 34211
Full-Text Articles in Business
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1997, American Institute Of Certified Public Accountant. Accounting And Auditing Publications Team
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1997, American Institute Of Certified Public Accountant. Accounting And Auditing Publications Team
Guides, Handbooks and Manuals
No abstract provided.
Final Report, American Institute Of Certified Public Accountants. Special Committee On Assurance Services
Final Report, American Institute Of Certified Public Accountants. Special Committee On Assurance Services
Guides, Handbooks and Manuals
No abstract provided.
Increase Your Personal Marketing Power : Relationship Skills For Cpas, Randi Marie Freidig, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Increase Your Personal Marketing Power : Relationship Skills For Cpas, Randi Marie Freidig, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Making The Most Of The New Iras, Robert S. Keebler
Cpa's Guide To Making The Most Of The New Iras, Robert S. Keebler
Guides, Handbooks and Manuals
No abstract provided.
Uniform Cpa Examination, 1997 Edition, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Division
Uniform Cpa Examination, 1997 Edition, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Division
Examinations and Study
No abstract provided.
Compilation And Review Alert - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Compilation And Review Alert - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
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, June 1997 Edtion, 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, June 1997 Edtion, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Brokers And Dealers In Securities, New Edition As Of April 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Audits Of Brokers And Dealers In Securities, New Edition As Of April 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Tax Practice Guides And Checklists 1997, American Institute Of Certified Public Accountants. Tax Division
Tax Practice Guides And Checklists 1997, American Institute Of Certified Public Accountants. Tax Division
Guides, Handbooks and Manuals
No abstract provided.
Accounting By Insurance And Other Enterprises For Insurance-Related Assessments; Statement Of Position 97-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Insurance And Other Enterprises For Insurance-Related Assessments; Statement Of Position 97-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting By Participating Mortgage Loan Borrowers; Statement Of Position 97-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Participating Mortgage Loan Borrowers; Statement Of Position 97-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards, Communication Between Predecessor And Successor Auditors;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards, Communication Between Predecessor And Successor Auditors;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1997, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1997, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Proposed Statement On Auditing Standards : Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations);Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations);Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) has issued this exposure draft to provide appropriate guidance on the auditor's responsibility regarding communications between predecessor and successor auditors. This proposed Statement provides guidance relating to communications between predecessor and successor auditors when a change of auditors has taken place or is in process. This proposed Statement: 1. Revises the definitions of predecessor and successor auditors to reflect the current proposal environment found in today's practice. 2. Expands the required communications with the predecessor auditor before the successor auditor accepts an engagement to include inquiries about communications made by the predecessor auditor to audit …
Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, 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 financial reporting of start-up costs. It requires costs of start-up activities to be expensed as incurred. The SOP broadly defines start-up activities and provides examples to help entities determine what costs are and are not within the scope of this SOP. This SOP applies to all nongovernmental entities and is effective for financial statements for fiscal years beginning after December 15, 1997. Earlier application is encouraged in fiscal years for which financial statements previously have not been issued.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Sept. 16, 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), 1997, Sept. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF RULING NO. 3 UNDER RULE 101: Member as Signer or Cosigner of Checks Involvement in Disbursing Client Funds; 2. PROPOSED REVISION OF RULING NO. 31 UNDER RULE 101: Financial Interest in a Performance of Services for Common Interest Realty Associations (CIRAs), Including Cooperatives, Condominium Associations, Planned Unit Developments, Homeowners Associations, and Timeshare Developments , or Other Common Interest Realty Association; 3. PROPOSED DELETION OF RULING NO. 58 UNDER RULE 101: Member as Lessor; 4. PROPOSED REVISION OF RULING NO. 91 UNDER RULE 101: Member Leasing Property To or From a Client; 5. PROPOSED DELETION OF RULING …
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis;, American Institute Of Certified Public Accountants. Accounting Standards Board
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis;, American Institute Of Certified Public Accountants. Accounting Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Use Of Legal Interpretations As Evidential Matter To Support Management’S Assertion That A Transfer Of Financial Assets Qualifies As A Sale, American Institute Of Certified Public Accountants. Auditing Standards Board. Fasb 125 Audit Issues Task Force
Comment Letters On Use Of Legal Interpretations As Evidential Matter To Support Management’S Assertion That A Transfer Of Financial Assets Qualifies As A Sale, American Institute Of Certified Public Accountants. Auditing Standards Board. Fasb 125 Audit Issues Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting By Insurance And Other Enterprises For Insurance-Related Assessments, Draft 7/3/97, American Institute Of Certified Public Insurance Companies Committee. Assessment Task Force
Statement Of Position: Accounting By Insurance And Other Enterprises For Insurance-Related Assessments, Draft 7/3/97, American Institute Of Certified Public Insurance Companies Committee. Assessment Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Attestation Standards As Of June 1, 1997, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 1997, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Establishing An Understanding With The Client : (Amends Statement On Standards For Attestation Engagements No. 1, Aicpa, Professional Standards, Vol. 1, At Sec. 100; Statement On Standards For Attestation Engagements 7;, American Institute Of Certified Public Accountants. Auditing Standards Board
Establishing An Understanding With The Client : (Amends Statement On Standards For Attestation Engagements No. 1, Aicpa, Professional Standards, Vol. 1, At Sec. 100; Statement On Standards For Attestation Engagements 7;, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Construction Contractors Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1997/98; 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 - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1997/98; 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 - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1997/98; 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 - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Retail Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Retail Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1997; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.