Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Accountants -- Professional ethics -- Standards -- United States (1)
- Accounting -- Study and teaching (1)
- Agriculture -- Auditing; Agriculture -- Accounting; Agriculture (1)
- Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States (1)
- Commercial finance companies -- United States -- Auditing; Commercial finance companies -- United States -- Accounting (1)
-
- Cooperative -- Accounting; Agriculture (1)
- Cooperative -- Auditing (1)
- Health maintenance organizations -- Accounting (1)
- Mortgage bonds -- United States -- Accounting; Repurchase agreements -- United States -- Accounting; Savings and loan associations -- United States -- Accounting (1)
- Nonprofit organizations -- Accounting -- Standards -- United States; Fund accounting -- Standards -- United States (1)
- Social security -- United States; Pension trusts -- United States; Old age pensions -- United States (1)
- Tax accounting -- Standards -- United States; Tax consultants -- Professional ethics -- United States (1)
Articles 1 - 10 of 10
Full-Text Articles in Business
Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 86-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 86-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal;Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Exposure Draft (American Institute Of Certified Public Accountants), 1986, May 23, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position : Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal;Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Exposure Draft (American Institute Of Certified Public Accountants), 1986, May 23, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
Proposed Amendment of SOP 78-10, Accounting Principles and Reporting Practices for Certain not-for-Profit Organizations and of AICPA Industry Audit Guide, Audits of Voluntary Health and Welfare Organizations. The proposed statement of position recommends the folowing: If It can be demonstrated that a bona fide program or management and general function has been conducted in conjunction with an appeal for funds, joint costs or informational materials or activities that include a fund-raising appeal should be allocated between fund-raising and the appropriate program or management and general function.
Proposed Ruling No. 66 Under Et Section 191 : Use Of Cpa Designation By Member Not In Public Practice ;Use Of Cpa Designation By Member Not In Public Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Ruling No. 66 Under Et Section 191 : Use Of Cpa Designation By Member Not In Public Practice ;Use Of Cpa Designation By Member Not In Public Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
To provide guidance to members not in public practice on the use of the CPA designation, the Professional Ethics Executive Committee proposes, subject to member comment, to issue Ruling 66 under ET section 191 of the AICPA Code of Professional Ethics. Ruling 66 provides that the use of the CPA designation by a member who is not in public practice in a manner to imply that the member is independent of the employer will be considered a knowing misrepresentation of fact.
Proposed Audit And Accounting Guide : Audits Of Agricultural Producers And Agricultural Cooperatives ;Audits Of Agricultural Producers And Agricultural Cooperatives; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 17, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Proposed Audit And Accounting Guide : Audits Of Agricultural Producers And Agricultural Cooperatives ;Audits Of Agricultural Producers And Agricultural Cooperatives; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 17, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide primarily codifies existing practice in (1) auditing the financial statements of agricultural producers and agricultural cooperatives and (2) accounting by those types of entities. AICPA Statement of Position (SOP) 85-3, Accounting by Agricultural Producers and Agricultural Cooperatives, is included as an appendix to this proposed guide; its recommendations on accounting for agricultural producers and agricultural cooperatives are an integral part of this proposed guide. SOP 85-3 and the accounting provisions of this guide do not apply to personal financial statements of agricultural producers or statements prepared on a comprehensive basis of accounting other than …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter And/Or General Partner;Joint Investment With A Promoter And/Or General Partner;Ruling No. 65 Under Et Section 191: Member As Director Of Agency For Which Client Raises Funds;Member As Director Of Agency For Which Client Raises Funds;Ruling No. 66 Under Et Section 191: Use Of Cpa Designation By Member Not In Public Practice;Use Of Cpa Designation By Member Not In Public Practice;Interpretation 101-9: Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Interpretation 201-2: Prospective Financial Information;Prospective Financial Information;Interpretation 201-4: Definition Of The Term Engagement As Used In Rule 201--General Standards;Definition Of The Term Engagement As Used In Rule 201--General Standards;Interpretation 502-2, Subsection 5: False, Misleading Or Deceptive Acts In Advertising Or Solicitation;False, Misleading Or Deceptive Acts In Advertising Or Solicitation;Ruling No. 181 Under Et Section 591: Sale Of A Practice--Purchase Of Accounts;Sale Of A Practice--Purchase Of Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Ethics Ruling No. 64 was developed to illustrate that a member's limited partnership investment in a nonclient limited partnership controlled by the same promoter and/or general partner as the member's audit (or other services requiring independence) client limited partnership would cause an impairment of independence under certain circumstances. Ruling No. 65 has been developed to advise members that under rule 101 of the AICPA Code of Professional Ethics the appearance of a member's independence would be considered to be impaired with respect to the foundation because of a member's service on the board of directors of an organization receiving funding …
Proposed Audit And Accounting Guide : Finance Companies (Including Lending Activities Of Other Enterprises);Finance Companies (Including Lending Activities Of Other Enterprises); Exposure Draft (American Institute Of Certified Public Accountants), 1986, July 9, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Proposed Audit And Accounting Guide : Finance Companies (Including Lending Activities Of Other Enterprises);Finance Companies (Including Lending Activities Of Other Enterprises); Exposure Draft (American Institute Of Certified Public Accountants), 1986, July 9, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed revised audit and accounting guide reflects changes in accounting and auditing literature that have occurred since the guide was last published in 1973. This proposed revision would apply to all finance companies and to lending activities of other enterprises. The proposed guide recommends the following changes in accounting practices, which the committee believes are desirable and warranted: 1. Recognition of interest income on finance receivables using the interest (actuarial) method (page 10); 2. Use of the accrual with suspension basis for recording interest income (pages 11 and 12); 3. Inclusion of interest as a holding cost in determining …
Proposed Revision Of Statement Of Tax Policy Number 8 : Suggested Improvements For The Social Security Retirement System ;Suggested Improvements For The Social Security Retirement System; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 1, American Institute Of Certified Public Accountants. Federal Taxation Division
Proposed Revision Of Statement Of Tax Policy Number 8 : Suggested Improvements For The Social Security Retirement System ;Suggested Improvements For The Social Security Retirement System; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 1, American Institute Of Certified Public Accountants. Federal Taxation Division
Exposure Drafts, Comment Letters, and Statements of Position
The proposed revision updates and provides additional supporting material for Tax Policy Statement Number 8 which was published in 1980. The Tax Policy Statement proposes revision to the Social Security system to make it actuarially more sound and to provide a fairer relationship between contributions and benefits.
Statements On Responsibilities In Tax Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 18, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee
Statements On Responsibilities In Tax Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 18, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This booklet represents a codification of the introductory statement and the eight Statements on Responsibilities in Tax Practice issued by the Tax Division of the AICPA. The Statements on Repsonibilities in Tax Practice began in 1964 and were last revised in 1975 to reflect changes in the Code of Professional Ethics. Since that time the Internal Revenue Code has been amended on many occasions with the addition of numerous taxes and penalties on tax preparers and/or clients' actions or lack thereof. The CPA is expected to be familiar with and comply with the preparer regulations, Treasury Ciruclar No. 230, the …
Proposed Statement Of Position : Accounting By Prepaid Health Care Plans;Accounting By Prepaid Health Care Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Oct. 6, American Institute Of Certified Public Accountants. Health Maintenance Organizations Task Force
Proposed Statement Of Position : Accounting By Prepaid Health Care Plans;Accounting By Prepaid Health Care Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Oct. 6, American Institute Of Certified Public Accountants. Health Maintenance Organizations Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position provides guidance on applying generally accepted accounting principles in accounting for health care costs, contract losses, reinsurance, and acquisition costs of prepaid health care plans. Prepaid health care plans should accrue health care costs as services are rendered, including estimates of costs incurred but not yet reported to the plan. When expected future health care costs and maintenance expenses under a group of existing contracts will probably exceed anticipated future premiums and reinsurance recoveries on those contracts, a loss should be recognized. Reinsurance premiums should be reported as a health care cost. Acquisition costs of …
National Curriculum, A Pathway To Excellence; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 31, American Institute Of Certified Public Accountants. Continuing Professional Education Division. National Curriculum Task Forces
National Curriculum, A Pathway To Excellence; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 31, American Institute Of Certified Public Accountants. Continuing Professional Education Division. National Curriculum Task Forces
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.