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- Accountants -- Professional ethics (81)
- Auditing -- Standards -- United States (74)
- Financial statements -- Standards -- United States (58)
- Finance (24)
- Auditing (16)
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- Exposure draft (American Institute of Certified Public Accountants) (16)
- Financial statements (15)
- Accounting -- Quality control -- Standards (14)
- Accounting -- Quality control -- Standards; Auditing -- Quality control -- Standards (14)
- Attest function (Auditing) -- Standards -- United States (12)
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- 1995 (11)
- Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States (9)
- Insurance (9)
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- Exposure draft (American Institute of Certified Public Accountants) 1993 (8)
- Interim -- Standards -- United States (8)
- Accountants -- Professional ethics -- Standards -- United States (7)
- Accounting -- Standards -- United States (7)
- Accounting -- Study and teaching; Correspondence schools and courses (7)
- Auditing -- Documentation -- Standards -- United States (7)
- Computer software industry -- Accounting -- Standards -- United States; Computer software industry -- Licenses -- United States -- Accounting; Revenue -- United States (7)
- Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing (7)
- Fair value -- Accounting (7)
- Unaudited -- United States (7)
- Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- United States (6)
- Accounting -- Materiality (6)
- Going concern (Accounting) (6)
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- Accounting -- Standards -- United States -- Periodicals (5)
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Articles 511 - 540 of 1069
Full-Text Articles in Business
Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board
Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments);Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments); Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments);Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments); Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for financial statement assertions about financial instruments. The Auditing Standards Board (ASB) believes the guidance is needed primarily because of expanding requirements for financial statements to provide information about the fair value of financial instruments and the increasing tendency for entities to use service organizations to help them manage activities involving financial instruments. This proposed SAS: a. Indicates that an auditor may need special skill or knowledge to plan and perform auditing procedures for certain assertions about financial instruments and provides guidance on …
Proposed Statement On Standards For Accounting And Review Services : Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements ;Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements ;Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
During the last five years, there has been a gradual change in the services that clients of CPAs are requesting. Rapid advances in information technology and low-cost software now enable even the smallest entity to record its transactions and prepare its own financial statements. Nevertheless, many nonpublic entities look to their accountants for varied accounting and business advisory services that often include assistance in the preparation of financial statements intended for management's use. In addition, it has become apparent that there is difficulty and inconsistency within the profession regarding the applicability of Statements on Standards for Accounting and Review Services …
Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee
Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Aug. 2, 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), 1999, Aug. 2, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence [Definition of Member or Member's Firm]; 2. PROPOSED REVISION OF INTERPRETATION 501-1 UNDER RULE 501: Retention of Client Records; 3. PROPOSED REVISION TO RULING 41 UNDER RULE 101: Member as Auditor of Insurance a Financial Services Company that Manages Member's Assets; 4. PROPOSED REVISION TO RULING 109 UNDER RULE 101: Member's Investment in Financial Services Products That Invest in Clients; 5. PROPOSED RULING UNDER RULE 101: Employee Benefit Plan Sponsored by Client
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Nov. 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Amendment To Statement On Auditing Standards No. 69, The Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report;Meaning Of "Present Fairly In Conformity With Generally Accepted Accounting Principles" In The Independent Auditor's Report; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Nov. 29, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Federal Accounting Standards Advisory Board (FASAB) was organized in 1991 by the United States Department of the Treasury, the United States Office of Management and Budget, and the United States General Accounting Office to establish financial accounting and reporting standards for federal governmental entities. On October 19, 1999, AICPA Council adopted a resolution recognizing the FASAB as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, "Accounting Principles," of the AlCPA's Code of Professional Conduct. Members may now express an opinion that the financial statements of a federal governmental entity are …
Comment Letters On Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting By Producers And Distributors Of Films; Exposure Draft (American Institute Of Certified Public Accountants), 1998,August 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting By Producers And Distributors Of Films; Exposure Draft (American Institute Of Certified Public Accountants), 1998,August 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Deposit Accounting: Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1998, May 20, American Institute Of Certified Public Accountants. Insurance Companies Committee. Deposit Accounting Task Force
Statement Of Position: Deposit Accounting: Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1998, May 20, American Institute Of Certified Public Accountants. Insurance Companies Committee. Deposit Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Draft Exposure Draft: Proposed Statement Of Position : Accounting By Producers And Distributors Of Films, April 21, 1998; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Draft Exposure Draft: Proposed Statement Of Position : Accounting By Producers And Distributors Of Films, April 21, 1998; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Statement Of Position 98-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Statement Of Position 98-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Modification Of Sop 97-2, Software Revenue Recognition, With Respect To Certain Transactions; Statement Of Position 98-9;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Modification Of Sop 97-2, Software Revenue Recognition, With Respect To Certain Transactions; Statement Of Position 98-9;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Jan. 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Jan. 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides guidance to auditors to enable them to determine whether an engagement requires a restricted-use report and, if so, what elements to include in that report. Existing auditing standards for engagements requiring restricted-use reports each contain guidance related to the applicable report. This Statement unifies that guidance. This proposed Statement: 1. Describes the circumstances in which the use of an auditor's report should be restricted. 2. Specifies the language to be used in a restricted-use report. 3. Presents the rationale for restricting the use of an auditor's report in each of the circumstances described. 4. Replaces the …
Proposed Statement Of Position : Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions ;Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Feb. 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Proposed Statement Of Position : Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions ;Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Feb. 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) defers for one year the application of paragraph 10 of SOP 97-2, Software Revenue Recognition, with respect to what constitutes vendor-specific objective evidence of the fair value of the delivered software element in certain multiple-element arrangements that include service elements and that are entered into by entities that never sell the software element separately. All other provisions of SOP 97-2 remain in effect even for the kinds of transactions described in this SOP.
Proposed Statement Of Position : Accounting By Producers And Distributors Of Films;Accounting By Producers And Distributors Of Films; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Oct. 16, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting By Producers And Distributors Of Films;Accounting By Producers And Distributors Of Films; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Oct. 16, 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 accounting by producers and distributors of motion picture films. This proposed SOP requires the following: 1. Revenue should be recognized when all of the following conditions are met: a. Persuasive evidence of a sale or licensing arrangement with a customer exists. b. The film is complete and, in accordance with the terms of the arrangement, either has been delivered or is available to be delivered. c. The license period of the arrangement has begun and the customer can begin its exploitation or exhibition. d. The gross revenue is fixed or determinable. …
Proposed Statement Of Position : Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition) ;Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1998, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Proposed Statement Of Position : Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition) ;Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1998, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) rescinds the second sentences of paragraphs 10, 37, 41, and 57 of SOP 97-2, Software Revenue Recognition, which limited what is considered vendor-specific objective evidence of the fair value of the various elements in a multiple-element arrangement. This SOP also amends certain examples in SOP 97-2 for the rescission of these sentences, and it adds one example. All other provisions of SOP 97-2 remain in effect. This SOP is effective for transactions entered into in fiscal years beginning after December 1 5, 1998.
Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Guide discusses those aspects of accounting and auditing unique to life and health insurance entities and was developed to assist life and health insurance entities in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. In addition, the proposed Guide contains significant discussions of statutory accounting practices (SAP) that includes laws, regulations, and administrative rulings adopted by the various states that govern the operations and reporting requirements of life insurance entities. Because this is a category B GAAP document as defined by SAS …
Proposed Audit And Accounting Guide : Audits Of Investment Companies;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Audit And Accounting Guide : Audits Of Investment Companies;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Guide has been written with the assumption that readers are proficient in accounting and auditing in general but not necessarily familiar with the investment company industry. Accordingly, the Guide includes extensive investment company industry background and explanatory material. Chapter 1 provides background information and terminology that is intended to help the reader better understand the industry. Chapters 2 through 4 and chapter 8 focus on the major financial statement components that have unique accounting and auditing requirements for investment companies. Chapter 5 focuses on unique accounting, operational, and auditing aspects of complex capital structures of investment companies, including multiple-class …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Nov. 16, 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), 1998, Nov. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION 101-3 UNDER RULE 101: Provision of Other Accounting Services to Clients; 2. PROPOSED RULING UNDER RULE 101 AND RULE 102: Member Is Connected With an Entity That Has a Loan to a Client; 3. PROPOSED REVISION OF INTERPRETATION 102-1 UNDER RULE 102: Knowing Misrepresentations in the Preparation of Financial Statements or Records; 4. PROPOSED RULING UNDER RULE 302: Investment Advisory Services; 5. PROPOSED RULING UNDER RULE 302 AND RULE 503: Commission and Contingent Fee Arrangements With Nonattest Client; 6. PROPOSED REVISION OF INTERPRETATION 501-4 UNDER RULE 501: Negligence in the Preparation of Financial Statements or …
Comment Letters Received As Of July 21,1998 On Exposure Draft Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Review, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters Received As Of July 21,1998 On Exposure Draft Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Review, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements, American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting On The Costs Of Start-Up Activities, Draft Dated 1/8/1998, Sent To Fasb, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Reporting On The Costs Of Start-Up Activities, Draft Dated 1/8/1998, Sent To Fasb, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Deferral Of The Effective Date Of A Provision Of Sop 97-2, Software Revenue Recognition; Statement Of Position 98-4;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Deferral Of The Effective Date Of A Provision Of Sop 97-2, Software Revenue Recognition; Statement Of Position 98-4;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting On Management's Assessment Pursuant To The Life Insurance Ethical Market Conduct Program Of The Insurance Marketplace Standards Association; Statement Of Position 98-6;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Reporting On Management's Assessment Pursuant To The Life Insurance Ethical Market Conduct Program Of The Insurance Marketplace Standards Association; Statement Of Position 98-6;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.