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Articles 9181 - 9210 of 34211
Full-Text Articles in Business
Thomsd J. Burns Bibliography, Anonymous
Thomsd J. Burns Bibliography, Anonymous
Accounting Hall of Fame Brochures
No abstract provided.
Annual Report, 1997, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners
Annual Report, 1997, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners
AICPA Annual Reports
No abstract provided.
Now And Later : Tax Planning For 1997 And 1998, A Cpa's Guide For Small Businesses, American Institute Of Certified Public Accountants (Aicpa)
Now And Later : Tax Planning For 1997 And 1998, A Cpa's Guide For Small Businesses, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Recommending A Cpa Firm : How To Pick A Leader, American Institute Of Certified Public Accountants. Division For Cpa Firms
Recommending A Cpa Firm : How To Pick A Leader, American Institute Of Certified Public Accountants. Division For Cpa Firms
Guides, Handbooks and Manuals
No abstract provided.
Tax Planning And The New Tax Law: Strategies For Individuals: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Team
Tax Planning And The New Tax Law: Strategies For Individuals: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Team
Guides, Handbooks and Manuals
No abstract provided.
Practicing Cpa On Developing And Marketing Services : A Collection Of Articles From The Aicpa Private Companies Practice Section's Newsletter, American Institute Of Certified Public Accountants. Private Companies Practice Section, Graham G. Goddard
Practicing Cpa On Developing And Marketing Services : A Collection Of Articles From The Aicpa Private Companies Practice Section's Newsletter, American Institute Of Certified Public Accountants. Private Companies Practice Section, Graham G. Goddard
Guides, Handbooks and Manuals
No abstract provided.
Pfp Practice Handbook, 1997, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Pfp Practice Handbook, 1997, American Institute Of Certified Public Accountants. Personal Financial Planning Division
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Annual Report 1996-97; Setting Our Sights On...Tomorrow, American Institute Of Certified Public Accountants
Aicpa Annual Report 1996-97; Setting Our Sights On...Tomorrow, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Annual Report 1996-1997, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1996-1997, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of August 1, 1997, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1997, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Independence Standards Board - Minutes Of Meetings, Meeting Of December 15, 1997: Public Session, Independence Standards Board
Independence Standards Board - Minutes Of Meetings, Meeting Of December 15, 1997: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Issues Committee - Minutes Of Meetings Meeting Of November 20, 1997 Public Session, Independence Standards Board. Independence Issues Committee
Independence Issues Committee - Minutes Of Meetings Meeting Of November 20, 1997 Public Session, Independence Standards Board. Independence Issues Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Sec Staff Analysis: Aicpa White Paper: A New Conceptual Framework For Auditor Independence, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Sec Staff Analysis: Aicpa White Paper: A New Conceptual Framework For Auditor Independence, United States. Securities And Exchange Commission. Office Of The Chief Accountant
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting By The Issuer Of Surplus Notes; Practice Bulletin, 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By The Issuer Of Surplus Notes; Practice Bulletin, 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Making The Most Of The New Tax Law: Tax Planning For The Small Business Owner: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Team
Making The Most Of The New Tax Law: Tax Planning For The Small Business Owner: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Team
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities, Draft - Not For Public Distribution, February 11, 1997; Exposure Draft (American Institute Of Certified Public Accountants) 1997, February 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities, Draft - Not For Public Distribution, February 11, 1997; Exposure Draft (American Institute Of Certified Public Accountants) 1997, February 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use, November 17, 1997, Draft - For Discussion Only, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Statement Of Position: Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use, November 17, 1997, Draft - For Discussion Only, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Software Revenue Recognition; Statement Of Position 97-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Software Revenue Recognition; Statement Of Position 97-2;, 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 Of Position: Reporting On The Costs Of Start-Up Activities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities;, 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 And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client;, 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: Management Representations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards: Management Representations;, 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 Attestation Engagements : Management's Discussion And Analysis ;Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis ;Management's Discussion And Analysis; 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) is considering the issuance of a Statement on Standards for Attestation Engagements (SSAE) to provide guidance to practitioners who may be engaged to examine or review management's discussion and analysis (MD&A) prepared pursuant to the published rules and regulations of the Securities and Exchange Commission (SEC). The ASB has observed the following since a proposed SSAE was first issued for exposure in 1987, and subsequently deferred: 1. Possible changes may occur in the existing financial reporting model as a result of the Comprehensive Model for Business Reporting proposed by the AICPA Special Committee on Financial …
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Proposed Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards"); 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) is proposing an amendment to existing standards to provide guidance on obtaining an understanding with the client about the services to be performed. Currently, such guidance is not included in the Statements on Auditing Standards (SASs) or the Statements on Standards for Attestation Engagements (SSAEs). However, the recently-issued Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice, (AICPA, Professional Standards, vol. 2, QC sec.20) requires that a CPA firm provide policies and procedures for obtaining an understanding with the client regarding services to be …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 14, 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, Mar. 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED RULINGS UNDER RULE 101: Member Has Significant Influence Over an Entity That Has Significant Influence Over a Client; 2. Member's Investment in Financial Services Products That Invest in Clients; 3. PROPOSED REVISION OF RULING NO. 52 UNDER RULE 101: Unpaid Fees; 4. PROPOSED RULING UNDER RULE 301: Disclosure of Confidential Client Information in Legal Proceedings; 5. PROPOSED REVISION OF INTERPRETATION 501-2 UNDER RULE 501: Discrimination and Harassment in Employment Practices; 6. PROPOSED DELETION OF RULING NO. 82 AND PROPOSED REVISION OF RULING NO. 176 UNDER RULE 502: Newsletter and Member's Association with Newsletters and Publications
Proposed Statement On Auditing Standards : Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements;Management Representations (To Supersede Statement On Auditing Standards No. 19, Client Representations, And Auditing Interpretation No. 2 "Management Representations When Current Management Was Not Present During The Period Under Audit") And An Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 9, 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 regarding written management representations to be obtained by an auditor as part of an audit performed in accordance with generally accepted auditing standards. A task force of the ASB reviewed Statement on Auditing Standards (SAS) No. 19, Client Representations (AICPA, Professional Standards, AU sec. 333), and determined that it needed to be updated to reflect changes in auditing practice and the auditing environment since SAS No. 19 was issued. This proposed Statement would supersede SAS No. 19. This proposed Statement: 1. Clarifies the requirement for an …
Proposed Statement Of Position : Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk;Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk;Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 30, 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 how to account for insurance and reinsurance contracts that do not transfer insurance risk. It applies to all entities and all insurance and reinsurance contracts that do not transfer insurance risk except for long-duration life and health insurance contracts. The method used to account for insurance and reinsurance contracts that do not transfer insurance risk is referred to in this proposed SOP as deposit accounting. The proposed SOP does not address when deposit accounting should be applied. This proposed SOP specifies the following: 1. Insurance and reinsurance contracts for which the …
Proposed Auditing Interpretation : The Use Of Legal Interpretations As Evidential Matter To Support Management's Assertion That A Transfer Of Financial Assets Qualifies As A Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1997, November 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Auditing Interpretation : The Use Of Legal Interpretations As Evidential Matter To Support Management's Assertion That A Transfer Of Financial Assets Qualifies As A Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1997, November 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter On Accounting For Derivative And Similar Financial Instruments And For Hedging Activities, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letter On Accounting For Derivative And Similar Financial Instruments And For Hedging Activities, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Employers' Disclosures About Pensions And Other Postretirement Benefits : An Amendment Of Fasb Statements No. 87, 88, And 106, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters On Employers' Disclosures About Pensions And Other Postretirement Benefits : An Amendment Of Fasb Statements No. 87, 88, And 106, 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 The Sop On Deposit Accounting, 3162.Da, American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Proposed The Sop On Deposit Accounting, 3162.Da, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.