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Articles 1 - 20 of 20
Full-Text Articles in Business
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Because businesses sometimes fail shortly after auditors have expressed unqualified opinions on their financial statements, the public has questioned whether auditors have assumed sufficient responsibility for evaluating the continued existence of an entity. The Auditing Standards Board is issuing this proposed statement on auditing standards to better serve the users of financial statements by requiring the auditor to evaluate continued existence in all audits and to modify the audit report when substantial doubt exists about an entity's continued existence.
Proposed Statement On Auditing Standards : Auditing Accounting Estimates ;Auditing Accounting Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Auditing Accounting Estimates ;Auditing Accounting Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Accounting estimates are based on subjective factors. Consequently, controls over estimates are often more difficult to establish than controls over factual information, and the potential for bias in estimates may be greater. Although professional standards provide guidance about auditing some specific accounting estimates, no general guidance concerning the audit of accounting estimates has been established. This proposed Statement is intended to provide that guidance.
Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Management, audit committees, and others repsonsible for internal control in an entity have indicated that they have difficulty understanding the auditor's report on material weaknesses in internal control identified in a financial statement audit. These users, and many auditors, also have indicated that the concept of a material weakness in internal control is ambiguous and, therefore, difficult to apply in practice. They also believe that because the concept relates only to material misstatements of financial statements, some significant internal control deficiencies may not be reported. This proposed statement on auditing statnadards would clarify report language and replace the concept of …
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Audting Standards Board is issuing this proposed statement on auditing standards: (1) To clarify the auditor's responsibility for detecting illegal acts and for communicating them to parties inside and outside the entity; and (2) To ensure that the audit committee or its equivalent is informed about illegal acts that come to the auditor's attention. Language : eng
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards responds to public expectations of auditors to assume more responsibility for detecting fraudulent financial reporting by requiring the use of analytical procedures in all audit engagements. Analytical procedures can be effective in identifying financial misstatements and alerting the auditor to the possiblity of certain types of material irregularity.
Proposed Statement On Auditing Standards : Communication With Audit Committees Or Others With Equivalent Authority And Responsibility;Communication With Audit Committees Or Others With Equivalent Authority And Responsibility; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Communication With Audit Committees Or Others With Equivalent Authority And Responsibility;Communication With Audit Committees Or Others With Equivalent Authority And Responsibility; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
During audits of entities' financial statements, auditors acquire information that may help persons, such as audit committees or owners of owner-managed enterprises, fulfill their responsibility for overseeing auditing and financial reporting. Such information, however, has not always been communicated effectively. The Auditing Standards Board is issuing this Statement to increase the flow of useful information from auditors to audit committees and others with equivalent responsibilities.
Proposed Statement On Auditing Standards : The Auditor's Responsibility To Detect And Report Errors And Irregularities ;Auditor's Responsibility To Detect And Report Errors And Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Responsibility To Detect And Report Errors And Irregularities ;Auditor's Responsibility To Detect And Report Errors And Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Some recent business failures have caused the public to question whether auditors: (1) Have assumed sufficient responsibility to detect and report possible irregularities; (2) Have been sufficiently effective in detecting material errors and irregularities. The Auditing Standards Board is issuing this proposed statement on auditing standards to better serve the public interest by: (1) Expanding the auditor's responsibility to detect and report irregularities and (2) Improving the auditor's ability to detect material errors and irregularities (a) by discussing client characteristics that may increase the risk of material errors and irregularities and heighten professional skepticism concerning them and (b) by indicationg …
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by broadening the auditor's responsibility to study and evaluate internal control when planning an audit; (2) To clarify and bring up to date the guidance on the auditor's study and evaluation of internal control by incorporating the concepts concerning audit evidence and audit risk that have evolved in practice and that have been established in auditing standards issued subsequent to the issuance of AU section 320, The Auditor's Study and Evaluation of Internal Control (AICPA Professional Standards, Vol. 1).
Proposed Statement On Auditing Standards : The Auditor's Standard Report ;Auditor's Standard Report; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Standard Report ;Auditor's Standard Report; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this Statement to help the public understand the auditor's role by requiring the auditor's standard report to more explicitly address: (1) The responsibility the auditor assumes; (2) The procedures the auditor performs; (3) The assurance the auditor provides.
Proposed Statement On Standards For Attestation Engagements : Examination Of Management's Discussion And Analysis;Examination Of Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Examination Of Management's Discussion And Analysis;Examination Of Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Financial statement users are interested in information about the risks and uncertainties that could significantly affect an entity's future cash flows, results of operations, and financial condition. A principal source of such information is the Management's Discussion and Analysis (MD&A) that entities subject to the Securities and Exchange Commission (SEC) are required to present. Because of the importance of MD&A to users, an entity may engage an independent public accountant to attest to the representations contained in that information. This proposed statement on standards for attestation engagements provides performance and reporting guidance for such engagements.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Revision To Interpretation 101-5 Under Rule Of Conduct 101, "Independence:" The Meaning Of Certain Terminology Used In Rule 101-A-3;Meaning Of Certain Terminology Used In Rule 101-A-3;Ruling No. 66 Under Rule Of Conduct 101, "Independence:" Member's Investment In Individual Retirement Account Or Keogh Retirement Plan;Member's Investment In Individual Retirement Account Or Keogh Retirement Plan;Ruling No. 67 Under Rule Of Conduct 101, "Independence:" Member's Depository Relationship With Client Financial Institution;Member's Depository Relationship With Client Financial Institution;Ruling No. 68 Under Rule Of Conduct 101, "Independence:" Servicing Of Loan;Servicing Of Loan;Ruling No. 69 Under Rule Of Conduct 101, "Independence:" Blind Trust;Blind Trust;Ruling No. 70 Under Rule Of Conduct 101, "Independence:" Joint Investment With A Promoter And/Or General Partner;Joint Investment With A Promoter And/Or General Partner;Ruling No. 182 Under Rule Of Conduct 501, "Acts Discreditable:" Termination Of Engagement Prior To Completion;Termination Of Engagement Prior To Completion;Withdrawal Of Interpretation 201-3 Under Rule 201, "General Standards:" Shopping For Accounting Or Auditing Standards;Shopping For Accounting Or Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Professional Ethics Executive Committee proposes to revise Interpretation 101-5 in order to provide guidance to members with respect to the terms "loans" and "financial institution" as used in Rule 101. Investment by a member's IRA or Keogh plan in a client would be considered to impair that member's independence with respect to that client. The member's independence would not be considered impaired with respect to the financial institution provided that the checking account, savings accounts, certificates of deposit, and money market account are fully insured. The mere servicing of a member's loan by a client financial institution would not …
Proposed Statement On Standards For Attestation Engagements : Attest Services Related To Mas Engagements ;Attest Services Related To Mas Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 29, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Proposed Statement On Standards For Attestation Engagements : Attest Services Related To Mas Engagements ;Attest Services Related To Mas Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 29, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement amends the Statement on Standards for Attestation Engagements, Attestation Standards. It provides guidance on performing an attest service as part of a management advisory services (MAS) engagement and on the use in attest engagements of assertions, criteria, and evidence derived from a concurrent or prior MAS engagement. It also distinquishes the evaluations that practitioners may make in MAS engagements.
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications ;Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications; Exposure Draft (American Institute Of Certified Public Accountants), 1987, June 30, American Institute Of Certified Public Accountants. Task Force On Airlines
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications ;Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications; Exposure Draft (American Institute Of Certified Public Accountants), 1987, June 30, American Institute Of Certified Public Accountants. Task Force On Airlines
Exposure Drafts, Comment Letters, and Statements of Position
Until certain practical limitations and cost benefit considerations have been overcome, the incremental cost of providing free travel awards generally should be accrued when the award levels are achieved. Developmental costs related to preparation of operations of new routes should not be capitalized as previously permitted under the AICPA Industry Audit Guide, Audits of Airlines. The costs of acquiring take-off and landing slots are identifiable intangible assets that should be accounted for in conformity with Accounting Principles Board (APB) Opinion No. 17, Intangible Assets. The costs associated with airframe modifications that enhance the usefulness of the aircraft should be capitalized …
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1987 ;Omnibus Statement On Auditing Standards, 1987; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Sept. 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1987 ;Omnibus Statement On Auditing Standards, 1987; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Sept. 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards contains a number of technical amendments. The amendments are needed to: (1) Recognize, in accordance with a resolution by the Council of the AICPA, the Governmental Accounting Standards Board (GASB) as the body to establish financial accounting principles for state and local governmental entities pursuant to rule 203 and standards on disclosure of financial information for such entities outside financial statements in published financial reports containing financial statements under rule 204; (2) Revise the existing standards for the issuance of Financial Accounting Standards Board (FASB) Statement No. 89, Financial Reporting and Changing Prices, which …
Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This audit and accounting guide, which supersedes the 1966 AICPA Industry Audit Guide, Fire and Casualty Insurance Companies and the statements of position that amended that guide, has been prepared to assist the independent auditor in examining and reporting on financial statements of property and liability insurance companies. This guide describes those operating conditions and auditing procedures that are unique to the industry and illustrates the form and content of financial statements and disclosures for property and liability insurance companies, pools, syndicates, and other organizations such as governmental insurance pools. Chapter 1 discusses the nature, conduct, and regulation of the …
Proposed Audit And Accounting Guide : Audits Of Government Contractors ;Audits Of Government Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Nov. 2, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Proposed Audit And Accounting Guide : Audits Of Government Contractors ;Audits Of Government Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Nov. 2, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
A significant period of time has elapsed since the publication in 1975 of the Audits of Government Contractors. In the interim, the pace of change in both the government contracts process and financial reporting requirements has accelerated, thus increasing the need for further guidance. Therefore, the guide has been revised to assist independent accountants in examining and reporting on financial statements of government contractors. The government contracts environment grows more complex with the addition of each new statute and regulation, and the significant rate of change in those regulations requires constant attention and guidance to remain current. Furthermore, effective application …
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 1, Data General, Bernard B. Lynn, Jefferson Bankshare, New Alternatives Fund, Cts Corporation, Drexel University, Henry R. Jaenicke, Health Care Affiliates, Jonathan Pittway, Manfred E. Philip, Willis A. Smith, Mobil Corporation, Robert W. Bramlett, Joseph M. Cassano, Medalist Industries, Ralph S. Saul, Reginald H. Jones, Dairy Mart Convenience Stores, Lombard Associates, Defense Contract Audit Agency, National Association Of Accountants, Fmc Corporation, New York State Society Of Certified Public Accountants, Kansas City Power & Light Company, General Electric Company, Melvin L. Hirch, United Guardian, Dyncorp, Palm Desert National Bank, Central And South West Services, Nova Natural Resources Corporation, Household International, Raymond C. Dockweiler, University Of Missouri-Columbia, Hillenbrand Industries, Public Service Electric And Gas Company, Telecommunications, Edmund W. Littlefield, Sterling Drug, General Re Corporation, Doyle Z. Williams, Service Fracturing Company, Gte Corporation, R. H. Macy & Company, John M. Crockett, American Society Of Corporate Secretaries, Procter & Gamble Company, Goodyear Tire & Rubber Company, Anheuser-Busch Companies, Riggs National Bank, Will& Emery Mcdermott, Royal Insurance, Steven Rice, Multimedia, John F. Burlingame, Francis Kemp, Ncnb Corporation, Honeywell International, Hershey Entertainment And Resort Company, Institute Of Internal Auditors. Calgary Chapter, Crowe Chizek & Company, Public Service Indiana, W. R. Persons, Usx Corporation, Gary, Stosch, Walls & Company, Francine Neff, Louisiana Land And Exploration Company, St. Louis County Council. Office Of The County Auditor, Michael W . Maher, University Of Chicago, Merck & Company, Upjohn Company, Howard Hughes Medical Institute, General Mills, Mitchell Rothkopf, Csx Corporation, Clark Management Services, Ford Motor Company, Philip Morris Companies, Becton Dickinson And Company, Pennsylvania Institute Of Certified Pubic Accountants, William Lundquist, Northeast Utilities, Dayton Hudson Corporation, Newell Rubbermaid, Maryland Association Of Certified Public Accountants, San Diego Gas & Electric, Freeman Properties, Southwestern Bell Corporation, Ameritech, National Association Of Accountants. Management Accounting Practices Committee, Baird, Kurtz & Dobson, Walter O. Baggett, Manhattan College, Texas Instruments, Philip F. Jacoby, American University, Unites States. Department Of Education, Howard Savings Bank, Dupont, American Express Company, Machinery And Allied Products Institute, Washington Gas Light Company, Rockwell International, Itt Corporation, Pennzoil Company, At&T, Financial Executives Institute, Kimberly-Clark Corporation, Thomasnet, Theresa Dailey, Bankers Trust Company, Wells Fargo Bank, Pepsico, National Commission Of Fraudulent Financial Reporting, James C. Treadway
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 1, Data General, Bernard B. Lynn, Jefferson Bankshare, New Alternatives Fund, Cts Corporation, Drexel University, Henry R. Jaenicke, Health Care Affiliates, Jonathan Pittway, Manfred E. Philip, Willis A. Smith, Mobil Corporation, Robert W. Bramlett, Joseph M. Cassano, Medalist Industries, Ralph S. Saul, Reginald H. Jones, Dairy Mart Convenience Stores, Lombard Associates, Defense Contract Audit Agency, National Association Of Accountants, Fmc Corporation, New York State Society Of Certified Public Accountants, Kansas City Power & Light Company, General Electric Company, Melvin L. Hirch, United Guardian, Dyncorp, Palm Desert National Bank, Central And South West Services, Nova Natural Resources Corporation, Household International, Raymond C. Dockweiler, University Of Missouri-Columbia, Hillenbrand Industries, Public Service Electric And Gas Company, Telecommunications, Edmund W. Littlefield, Sterling Drug, General Re Corporation, Doyle Z. Williams, Service Fracturing Company, Gte Corporation, R. H. Macy & Company, John M. Crockett, American Society Of Corporate Secretaries, Procter & Gamble Company, Goodyear Tire & Rubber Company, Anheuser-Busch Companies, Riggs National Bank, Will& Emery Mcdermott, Royal Insurance, Steven Rice, Multimedia, John F. Burlingame, Francis Kemp, Ncnb Corporation, Honeywell International, Hershey Entertainment And Resort Company, Institute Of Internal Auditors. Calgary Chapter, Crowe Chizek & Company, Public Service Indiana, W. R. Persons, Usx Corporation, Gary, Stosch, Walls & Company, Francine Neff, Louisiana Land And Exploration Company, St. Louis County Council. Office Of The County Auditor, Michael W . Maher, University Of Chicago, Merck & Company, Upjohn Company, Howard Hughes Medical Institute, General Mills, Mitchell Rothkopf, Csx Corporation, Clark Management Services, Ford Motor Company, Philip Morris Companies, Becton Dickinson And Company, Pennsylvania Institute Of Certified Pubic Accountants, William Lundquist, Northeast Utilities, Dayton Hudson Corporation, Newell Rubbermaid, Maryland Association Of Certified Public Accountants, San Diego Gas & Electric, Freeman Properties, Southwestern Bell Corporation, Ameritech, National Association Of Accountants. Management Accounting Practices Committee, Baird, Kurtz & Dobson, Walter O. Baggett, Manhattan College, Texas Instruments, Philip F. Jacoby, American University, Unites States. Department Of Education, Howard Savings Bank, Dupont, American Express Company, Machinery And Allied Products Institute, Washington Gas Light Company, Rockwell International, Itt Corporation, Pennzoil Company, At&T, Financial Executives Institute, Kimberly-Clark Corporation, Thomasnet, Theresa Dailey, Bankers Trust Company, Wells Fargo Bank, Pepsico, National Commission Of Fraudulent Financial Reporting, James C. Treadway
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2, National Commission Of Fraudulent Financial Reporting, James C. Treadway, College Of William & Mary, Cpc International, Florida. Department Of Banking And Finance. Office Of Comptroller, Thompson, Greenspon & Company, F. W. Woolworth & Company, Midland Company, Stanley Works, American Brands, Eli Lilly And Company, Delmarva Power, Barry Wright Corporation, American Institute Of Certified Public Accountants. Public Oversight Board, Virginia Power And Electric Company, Seidman & Seidman, Primark Corporation, Arthur Andersen. Public Review Board, Fdic, Gulf Canada Corporation, Eamon Kelly, Tulane University, Texaco, Boeing Company, Carolina Power & Light Company, Xerox Corporation, Bellsouth Corporation, Canadian National, Tom A. Nelson, University Of Utah, Curtis C. Veerschoor, Depaul University, Colorado Society Of Certified Public Accountants, Federal Reserve System. Board Of Governors, National Association Of State Boards Of Accountancy, Msu System Services, American Bar Association, Washington Public Power Supply System, General Motors Corporation, Pacific Gas And Electric Company, Premark International, Bank Administration Institute, General Dynamics Corporation, Life Investors, Sears, Roebuck And Company, Greyhound Corporation, Sovran Financial Corporation, Black & Decker Corporation, Goodyear Tire & Rubber Company, Ashland Oil, Bob Spilman, Shell Oil Company, John Zick, Gordon Pilcher, Carol Inbery, California State University, 3m, Avon Products, Consolidated-Bathurst, Chevron Corporation, National Council Of Savings Institutions, Thomas Dyckman, American Accounting Association. Treadway Commission Task Force, Contel Corporation, First Chicago, American Standard, Southern California Edison Company, Public Service Company Of Colorado, W. R. Grace & Company, Unocal Corporation, Sonat, Hershey Foods Corporation, Atlantic City Electric Company, Eaton Corporation, Champion International Corporation, Thomas Holton, Norton Company, National Association Of Accountants, Monsanto Company, Pharmaceutical Manufacturers Association, May Department Stores Company, Amsouth Bancorporation, Schering-Plough Corporation, Ibm Corporation, Aetna Life And Casualty, Citicorp, Business Rountable, Valero Energy Corporation, Scott Paper Company, Washington Mutual Savings Bank, Johnson & Johnson, Ppg Industries, Endevco, Office Of City Auditor, Portland (Oregon). Office Of City Auditor, American President Companies, W. M. Ellinghaus, Price Waterhouse, Peat Marwikc Main & Company, Deloitte Haskins & Sells, Touche Ross & Co., Arthur Young & Company, Arthur Andersen, Ernst & Whinney, Coopers & Lybrand, American Institute Of Certified Public Accountants, Timken Company, Robinson Grant & Company, Central Louisiana Electric Company, Institute Of Internal Auditors, Federal National Mortgage Association, J. S. Parker, U.S. Home Corporation, New York City. Office Of Comptroller, International Paper Company, Merrill Lynch & Company, Dow Chemical Company, Continental Illinois Corporation, Anheuser-Busch Companies, United Virginia Bankshares, Yellow Freight System, Inc. Of Delaware, Patrick J.F. Gratton, Warner Lambert, Pacific Telesis, United States. Comptroller General, International Minerals & Chemical Corporation, Bristol-Myers Company, Fifth Third Bancorp, Briercroft Savings Association, United Water Resources, Consolidated Edison Company Of New York, University Of Illinois At Urbana-Champaign, Procter & Gamble Company, U.S. House Of Representatives, John Dingell, Wm. Wrigley Jr. Company, Jc Penney Company
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2, National Commission Of Fraudulent Financial Reporting, James C. Treadway, College Of William & Mary, Cpc International, Florida. Department Of Banking And Finance. Office Of Comptroller, Thompson, Greenspon & Company, F. W. Woolworth & Company, Midland Company, Stanley Works, American Brands, Eli Lilly And Company, Delmarva Power, Barry Wright Corporation, American Institute Of Certified Public Accountants. Public Oversight Board, Virginia Power And Electric Company, Seidman & Seidman, Primark Corporation, Arthur Andersen. Public Review Board, Fdic, Gulf Canada Corporation, Eamon Kelly, Tulane University, Texaco, Boeing Company, Carolina Power & Light Company, Xerox Corporation, Bellsouth Corporation, Canadian National, Tom A. Nelson, University Of Utah, Curtis C. Veerschoor, Depaul University, Colorado Society Of Certified Public Accountants, Federal Reserve System. Board Of Governors, National Association Of State Boards Of Accountancy, Msu System Services, American Bar Association, Washington Public Power Supply System, General Motors Corporation, Pacific Gas And Electric Company, Premark International, Bank Administration Institute, General Dynamics Corporation, Life Investors, Sears, Roebuck And Company, Greyhound Corporation, Sovran Financial Corporation, Black & Decker Corporation, Goodyear Tire & Rubber Company, Ashland Oil, Bob Spilman, Shell Oil Company, John Zick, Gordon Pilcher, Carol Inbery, California State University, 3m, Avon Products, Consolidated-Bathurst, Chevron Corporation, National Council Of Savings Institutions, Thomas Dyckman, American Accounting Association. Treadway Commission Task Force, Contel Corporation, First Chicago, American Standard, Southern California Edison Company, Public Service Company Of Colorado, W. R. Grace & Company, Unocal Corporation, Sonat, Hershey Foods Corporation, Atlantic City Electric Company, Eaton Corporation, Champion International Corporation, Thomas Holton, Norton Company, National Association Of Accountants, Monsanto Company, Pharmaceutical Manufacturers Association, May Department Stores Company, Amsouth Bancorporation, Schering-Plough Corporation, Ibm Corporation, Aetna Life And Casualty, Citicorp, Business Rountable, Valero Energy Corporation, Scott Paper Company, Washington Mutual Savings Bank, Johnson & Johnson, Ppg Industries, Endevco, Office Of City Auditor, Portland (Oregon). Office Of City Auditor, American President Companies, W. M. Ellinghaus, Price Waterhouse, Peat Marwikc Main & Company, Deloitte Haskins & Sells, Touche Ross & Co., Arthur Young & Company, Arthur Andersen, Ernst & Whinney, Coopers & Lybrand, American Institute Of Certified Public Accountants, Timken Company, Robinson Grant & Company, Central Louisiana Electric Company, Institute Of Internal Auditors, Federal National Mortgage Association, J. S. Parker, U.S. Home Corporation, New York City. Office Of Comptroller, International Paper Company, Merrill Lynch & Company, Dow Chemical Company, Continental Illinois Corporation, Anheuser-Busch Companies, United Virginia Bankshares, Yellow Freight System, Inc. Of Delaware, Patrick J.F. Gratton, Warner Lambert, Pacific Telesis, United States. Comptroller General, International Minerals & Chemical Corporation, Bristol-Myers Company, Fifth Third Bancorp, Briercroft Savings Association, United Water Resources, Consolidated Edison Company Of New York, University Of Illinois At Urbana-Champaign, Procter & Gamble Company, U.S. House Of Representatives, John Dingell, Wm. Wrigley Jr. Company, Jc Penney Company
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues : Proposed Statement Of Position;Proposed Statement Of Position : Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Exposure Draft (American Institute Of Certified Public Accountants), 1983, July 22, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues : Proposed Statement Of Position;Proposed Statement Of Position : Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Exposure Draft (American Institute Of Certified Public Accountants), 1983, July 22, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Statement Of Position 87-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Statement Of Position 87-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.