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Articles 9451 - 9480 of 34269

Full-Text Articles in Business

Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1996

Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is revising the guidance on auditing investments to make that guidance consistent with recently issued accounting standards, particularly Financial Accounting Standards Board Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities. This proposed Statement would supersede AU section 332, "Long-Term Investments," of Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 332), and would delete Interpretation No. 1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities" (AICPA, Professional Standards, vol. 1, AU sec. 9332). …


Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1996

Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, 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 accounting for the costs of computer software developed or obtained for internal use. The SOP requires the following: 1. Computer software meeting the characteristics specified in this SOP is internal-use software. 2. Except as stated in the following sentence, external direct costs of materials and services consumed in developing or obtaining internal-use computer software; payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project (to the extent of the time spent directly on the project); and interest costs incurred in developing …


Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board Jan 1996

Proposed Aicpa Standards For Performing And Reporting On Peer Reviews ;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 26, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA Peer Review Board (the Board) is issuing this proposed Standard to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2, PR sec. 100) for the recently revised Statements on Quality Control Standards. In addition, now that the AICPA peer review program has been in existence for over six years, the five-year phase-in has been accomplished, and firms are undergoing their second triennial reviews, the Board believes it is appropriate to reevaluate the overall guidance provided in these Standards. In addition to the changes listed on the next page as specific issues for …


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1996

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1996

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1996, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Banks And Savings Institutions Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1996

Banks And Savings Institutions Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Credit Union Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1996

Credit Union Industry Developments - 1996/97; 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 - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1996

Health Care Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


High-Technology Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1996

High-Technology Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Insurance Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1996

Insurance Industry Developments - 1996/97; 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 - 1996; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1996

Not-For-Profit Organizations Industry Developments - 1996; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Securities Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1996

Securities Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Airlines With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 1996

Audits Of Airlines With Conforming Changes As Of May 1, 1996; 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, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 1996

Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1996; 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.


Audits Of Casinos With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee Jan 1996

Audits Of Casinos With Conforming Changes As Of May 1, 1996; 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 Credit Unions, With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 1996

Audits Of Credit Unions, With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee Jan 1996

Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Organizations, New Edition As Of June 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 1996

Health Care Organizations, New Edition As Of June 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Investment Companies With Conforming Changes As Of May 1, 1996; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee Jan 1996

Audits Of Investment Companies With Conforming Changes As Of May 1, 1996; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Investment Companies Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Organizations, New Edition As Of June 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1996

Not-For-Profit Organizations, New Edition As Of June 1, 1996; 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.


Consideration Of The Internal Control Structure In A Financial Statement Audit, New Edition As Of April 1, 1996; Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Revision Task Force Jan 1996

Consideration Of The Internal Control Structure In A Financial Statement Audit, New Edition As Of April 1, 1996; Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karyn Waller Jan 1996

Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karyn Waller

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Not-For-Profit Organizations And For Not-For-Profit Organizations That Have Not Adopted Sfas Nos. 116 And 117 : A Financial Accounting And Reporting Practice Aid, June 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak, Anita M. Lyons Jan 1996

Checklists And Illustrative Financial Statements For Not-For-Profit Organizations And For Not-For-Profit Organizations That Have Not Adopted Sfas Nos. 116 And 117 : A Financial Accounting And Reporting Practice Aid, June 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak, Anita M. Lyons

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Publications, Peggy Wood, Karyn M. Waller Jan 1996

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 1995 Edition, American Institute Of Certified Public Accountants. Technical Publications, Peggy Wood, Karyn M. Waller

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 1996

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Jill Giles Jan 1996

Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, May 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Jill Giles

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Technical Information Division, George Dietz Jan 1996

Checklists And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Technical Information Division, George Dietz

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 1996

Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 1996 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn Waller Jan 1996

Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, October 1996 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn Waller

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, May 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 1996

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, May 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.