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- Finance (21)
- Exposure draft (American Institute of Certified Public Accountants) (16)
- Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States (12)
- 1995 (11)
- Financial statements (11)
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- Auditing (9)
- Financial statements -- Standards -- United States (9)
- Insurance (9)
- Exposure draft (American Institute of Certified Public Accountants) 1993 (8)
- Attest function (Auditing) -- Standards -- United States (7)
- Auditing -- 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)
- Interim -- Standards -- United States (7)
- Unaudited -- United States (7)
- Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- United States (6)
- Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States (6)
- Accounting -- Standards -- United States -- Periodicals (5)
- Auditing -- Documentation -- Standards -- United States (5)
- Domestic -- Auditing -- Standards -- United States (5)
- Exposure draft (American Institute of Certified Public Accountants) 1994 (5)
- Exposure draft (American Institute of Certified Public Accountants) 1998 (5)
- Exposure draft (American Institute of Certified Public Accountants) 1999 (5)
- Internal -- Standards -- United States (5)
- Laws (5)
- 1996 (4)
- 2001 (4)
- Accountants -- Professional ethics -- Standards -- United States (4)
- Airlines -- Accounting (4)
- Assets (Accounting); Accounting; Employee fringe benefits -- United States -- Auditing; Exposure draft (American Institute of Certified Public Accountants) (4)
- Publication Year
Articles 661 - 688 of 688
Full-Text Articles in Business
Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division
Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements of Position
No abstract provided.
Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements of Position
No abstract provided.
Reporting The Effects Of General Price-Level Changes In Financial Statements : Responses To Issues Raised In Fasb Discussion Memorandum, February 15, 1974 (Fasb File Reference 1013), April 5, 1974; Statement Of Position 74-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting The Effects Of General Price-Level Changes In Financial Statements : Responses To Issues Raised In Fasb Discussion Memorandum, February 15, 1974 (Fasb File Reference 1013), April 5, 1974; Statement Of Position 74-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements of Position
No abstract provided.
Standards For Systems For The Preparation Of Financial Forecasts; Exposure Draft (American Institute Of Certified Public Accountants), 1974, March 28, American Institute Of Certified Public Accountants. Mas Development And Liaison Subcommittee. Forecasting Task Force
Standards For Systems For The Preparation Of Financial Forecasts; Exposure Draft (American Institute Of Certified Public Accountants), 1974, March 28, American Institute Of Certified Public Accountants. Mas Development And Liaison Subcommittee. Forecasting Task Force
Statements of Position
The Executive Committee of the Management Advisory Services Division created a task force in 1973 to develop standards for the preparation of financial forecasts. This report represents the results of a study made by the members of that task force. The purpose of this report is to delineate standards which would provide guidance to the preparers of financial forecasts and to the developers of forecasting systems and give increased confidence to the public and the users of forecasts where the standards have been followed. The preparation of a financial forecast is the responsibility of the management of an entity. Management …
Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements of Position
No abstract provided.
Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements of Position
No abstract provided.
Accounting For Foreign Currency Translation, May 17, 1974 : Responses To Issues Raised In Fasb Discussion Memorandum, Feb. 21, 1974 (Fasb File Reference 1005); Statement Of Position 74-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Foreign Currency Translation, May 17, 1974 : Responses To Issues Raised In Fasb Discussion Memorandum, Feb. 21, 1974 (Fasb File Reference 1005); Statement Of Position 74-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements of Position
No abstract provided.
Accounting Practices In The Mortgage Banking Industry, December 30, 1974; Statement Of Position 74-12;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices In The Mortgage Banking Industry, December 30, 1974; Statement Of Position 74-12;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements of Position
No abstract provided.
Accounting For Research And Development And Similar Costs : Responses To Issues Raised In Fasb Discussion Memorandum, December 28, 1974 (Fasb File Reference 1007), February 28, 1974; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Research And Development And Similar Costs : Responses To Issues Raised In Fasb Discussion Memorandum, December 28, 1974 (Fasb File Reference 1007), February 28, 1974; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements of Position
No abstract provided.
Proposed Apb Opinion : Disclosure Of Lease Commitments By Lessees;Disclosure Of Lease Commitments By Lessees; Exposure Draft (American Institute Of Certified Public Accountants), 1973, Jan. 9, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Disclosure Of Lease Commitments By Lessees;Disclosure Of Lease Commitments By Lessees; Exposure Draft (American Institute Of Certified Public Accountants), 1973, Jan. 9, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
This draft Opinion provides for separate disclosure of (a) the total lease rentals charged against operations for each period presented; (b) the minimum annual rentals payable in each of the five succeeding years and thereafter by five-year periods for all leases with noncancelable terms of more than one year; and (c) the present value of all leases with noncancelable terms of more than one year, computed on a net basis if reasonably determinable.
Accounting For Companies In The Development Stage; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Companies In The Development Stage
Accounting For Companies In The Development Stage; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Companies In The Development Stage
Statements of Position
A diversity of financial reporting practices exists for companies in the development stage and the type of auditors' report has varied widely for factual situations that appear to be comparable. This audit guide recommends practices which should result in the presentation of useful financial information by these companies with less variation in the form of the financial statements and in the accompanying auditors' reports. The recommendations presented herein are applicable to any company, in any industry, which is in the development stage.
Audits Of Pension Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Health, Welfare And Pension Funds
Audits Of Pension Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1973, May 1, American Institute Of Certified Public Accountants. Committee On Health, Welfare And Pension Funds
Statements of Position
This guide has been prepared to provide direction to independent auditors engaged to examine and report upon financial statements of pension funds. Generally accepted auditing standards and, for the most part, generally accepted accounting principles for commercial enterprises are applicable to pension funds covered in this guide. Not all of these standards and principles are discussed herein; rather, the guide deals with those accounting, auditing, and reporting matters unique to such funds.
Proposed Apb Opinion : Accounting For Income Taxes-- Special Areas;Accounting For Income Taxes-- Special Areas; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Jan. 4, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Income Taxes-- Special Areas;Accounting For Income Taxes-- Special Areas; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Jan. 4, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
This draft Opinion proposes that differences between taxable income and pretax accounting income relating to undistributed earnings of subsidiaries, Domestic International Sales Corporations, corporate joint ventures, general reserves of savings and loan associations, and policyholders' surplus of stock life insurance companies are of such a nature that tax allocation would not ordinarily be required. However, earnings of a non-subsidiary investee taken up under the equity method (APB Opinion No. 18) would be considered a timing difference and tax allocation would be required under the provisions of APB Opinion No. 11.
Proposed Apb Opinion : Accounting For Nonmonetary Transactions;Accounting For Nonmonetary Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Dec. 29, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Nonmonetary Transactions;Accounting For Nonmonetary Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Dec. 29, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
This draft Opinion provides that the accounting for exchanges of nonmonetary assets and for nonreciprocal transfers of assets either to or from the enterprise should be based generally on the fair values of the assets involved. However, the general principle of recording fair values is modified for some transactions in order to accommodate problems of measuring fair values or recognizing revenue before the earning process is complete. Specifically, carrying values of assets should be used to record (1) an exchange or nonreciprocal transfer if fair values are not determin-able; (2) an exchange involving inventory-type items or similar productive assets; and …
Proposed Apb Opinion : Reporting The Effects Of Extraordinary Events And Transactions;Reporting The Effects Of Extraordinary Events And Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Reporting The Effects Of Extraordinary Events And Transactions;Reporting The Effects Of Extraordinary Events And Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
This draft Opinion provides more definitive criteria for determining whether an event or transaction should be reported as an extraordinary item. To be reported as extraordinary, an event or transaction must be clearly unrelated to the ordinary activities of the entity in the context of the environment in which it operates and must be of a type that is not expected to recur in the foreseeable future. Material unusual events or transactions which do not qualify as extraordinary items are, nevertheless, to be fully disclosed.
Proposed Statement On Auditing Procedure : Reports On Internal Control Based On Criteria Established By Regulatory Agencies;Reports On Internal Control Based On Criteria Established By Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Sept. 26, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Proposed Statement On Auditing Procedure : Reports On Internal Control Based On Criteria Established By Regulatory Agencies;Reports On Internal Control Based On Criteria Established By Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1972, Sept. 26, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Statements of Position
Following the issuance of Statement on Auditing Procedure No. 49, "Reports on Internal Control," some regulatory agencies* have commenced or completed audit guides, questionnaires, or other publications that set forth criteria for evaluation of the adequacy for their purposes of internal control procedures of organizations with which they are concerned. Other agencies have been encouraged to do so in Suggested Guidelines for the Structure and Content of Audit Guides Prepared by Federal Agencies for Use by CPAs which was issued by American Institute of CPAs Committee on Auditing for Federal Agencies in March 1972. The purpose of this Statement is …
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
This draft Opinion establishes minimum acceptable standards of reporting for both complete interim financial statements and for summarized interim financial data. It also outlines the applicability of generally accepted accounting principles to interim financial information and indicates types of disclosure necessary to report on a meaningful basis for a period of less than a full year.
Proposed Apb Opinion: Early Extinguishment Of Debt;Early Extinguishment Of Debt; Proposed Apb Opinion;Exposure Draft (American Institute Of Certified Public Accountants), 1972, June 15, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion: Early Extinguishment Of Debt;Early Extinguishment Of Debt; Proposed Apb Opinion;Exposure Draft (American Institute Of Certified Public Accountants), 1972, June 15, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
No abstract provided.
Proposed Apb Opinion : Accounting For Investment Tax Credits;Accounting For Investment Tax Credits; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Oct. 22, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Investment Tax Credits;Accounting For Investment Tax Credits; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Oct. 22, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
This proposed Opinion was drafted on the basis of the bill (HR 10947) passed by the House October 6 and will require that benefits arising from investment tax credits be accounted for as reductions of income tax expense over the periods in which the cost of the related property is charged to income. In taking final action, the Board will, of course, take into consideration any changes in relevant provisions of the law as finally enacted that differ substantially from those provisions in the House bill.
Proposed Apb Opinion : Disclosure Of Accounting Policies;Disclosure Of Accounting Policies; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Dec. 27, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Disclosure Of Accounting Policies;Disclosure Of Accounting Policies; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Dec. 27, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
In recent years, an increasing number of business enterprises are including in their annual reports to shareholders a separate summary of the major accounting policies followed in preparing the financial statements. This disclosure has been favorably received by users of financial statements and endorsed by organizations representing corporate business. Practice by those entities that present summaries of accounting policies has varied considerably. Some entities present the summary of accounting policies as an integral part of the financial statements; others present it as supplementary information. In addition, both the nature and the degree of disclosure vary, and related guidelines are lacking. …
Proposed Apb Opinion : Translating Foreign Operations;Translating Foreign Operations; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Dec. 20, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Translating Foreign Operations;Translating Foreign Operations; Exposure Draft (American Institute Of Certified Public Accountants), 1971, Dec. 20, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
This draft Opinion deals with some aspects of accounting for translation adjustments arising from the application of the monetary/nonmonetary approach to the translation of foreign currency assets and liabilities. Among other things it proposes that certain debit and credit translation adjustments should be deferred while others should be carried immediately to income.
Proposed Apb Opinion: Business Combinations And Intangible Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1970, February 23, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion: Business Combinations And Intangible Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1970, February 23, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
No abstract provided.
Memorandum On Exposure Draft Of Statement On Auditing Procedure On "Letters For Underwriters";Statement On Auditing Procedure On "Letters For Underwriters"; Exposure Draft (American Institute Of Certified Public Accountants), 1970, Sept. 2, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Memorandum On Exposure Draft Of Statement On Auditing Procedure On "Letters For Underwriters";Statement On Auditing Procedure On "Letters For Underwriters"; Exposure Draft (American Institute Of Certified Public Accountants), 1970, Sept. 2, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Statements of Position
This exposure draft was developed by the Advisory Task Force on Comfort Letters, an ad hoc committee created to advise the Committee on Auditing Procedure on the revision of SAP 35. SAP 35 was issued in November 1965 to provide guidance for independent public accountants in preparing comfort letters. Extensive experience with that SAP, the growing frequency of requests for comfort letters to cover matters not traditionally within the province of independent public accountants, and uncertainty among accountants, clients and underwriters as to the nature and scope of comfort letters suggested the desirability of expanding and revising SAP 35.
Opinions Of The Accounting Principles Board : Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks;Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1968, April 27, American Institute Of Certified Public Accountants. Accounting Principles Board
Opinions Of The Accounting Principles Board : Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks;Amending Paragraph 6 Of Apb Opinion No. 9, Application To Commercial Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1968, April 27, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
The Board believes the Income statement format recommended in Audits of Banks conforms with the principles of income statement presentation which are set forth in APB Opinion No. 9. Accordingly, the last two sentences of paragraph 6 of APB Opinion No. 9 are deleted and such Opinion is therefore applicable to financial statements issued by commercial banks for fiscal periods beginning after December 31, 1968.
Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Statements of Position
This Statement considers the responsibility of a certified public accountant in connection with the use of estimates in the preparation of a Federal tax return which he signs as preparer. A certified public accountant may prepare tax returns involving the use of estimates if either such use is generally acceptable or, under the circumstances, it is impracticable to obtain adequate actual data. When estimates are used, they should be presented in such a manner as to avoid the implication of greater accuracy than exists. The CPA should satisfy himself that estimated amounts are reasonable under the circumstances.
Proposed Apb Opinion : Accounting For Income Taxes;Accounting For Income Taxes; Exposure Draft (American Institute Of Certified Public Accountants), 1967, Sept. 14, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Accounting For Income Taxes;Accounting For Income Taxes; Exposure Draft (American Institute Of Certified Public Accountants), 1967, Sept. 14, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
The Board's conclusions concerning some of the problems in accounting for income taxes are summarized as follows: a. Interperiod tax allocation is an integral part of the determination of income tax expense, and income tax expense should include the tax effects of all revenue and expense items included in the determination of pretax accounting income. b. Interperiod tax allocation procedures should follow the deferred method, both in the manner in which tax effects are initially recognized and in the manner in which deferred taxes are amortized in future periods. c. The tax effects of operating loss carrybacks should be allocated …
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, Nov. 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
The Board therefore believes that the "investment credit" should be reflected in income over the productive life of the acquired facilities rather than in the year of their acquisition. Accordingly, the Board is of the opinion that the amount of the "investment credit" should be applied to reduce the recorded cost of the acquired facilities, either directly or by inclusion in an offsetting account which would be deducted from the cost of the facilities for purposes of both balance-sheet presentation and calculation of periodic depreciation.
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting For The Investment Credit; Exposure Draft (American Institute Of Certified Public Accountants), 1962, November 1, American Institute Of Certified Public Accountants. Accounting Principles Board
Statements of Position
No abstract provided.