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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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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 Jan 1997

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.