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Articles 10741 - 10770 of 21471
Full-Text Articles in Business
Digest Of State Accountancy Laws And State Board Regulations, Updated Edition, 1996, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations, Updated Edition, 1996, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
1996 Small Business Survey, October 1996, American Institute Of Certified Public Accountants. Private Companies Practice Section
1996 Small Business Survey, October 1996, American Institute Of Certified Public Accountants. Private Companies Practice Section
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of August 1, 1996, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1996, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Gender Count By State (Members Only, No Assoc.), American Institute Of Certified Public Accountants (Aicpa)
Gender Count By State (Members Only, No Assoc.), American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Annual Report, 1996 Ii, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners
Annual Report, 1996 Ii, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners
AICPA Annual Reports
No abstract provided.
Annual Report, 1996, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners
Annual Report, 1996, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners
AICPA Annual Reports
No abstract provided.
Survey Of Practitioner Attitudes Toward The Irs, American Institute Of Certified Public Accountants. Tax Division
Survey Of Practitioner Attitudes Toward The Irs, American Institute Of Certified Public Accountants. Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Model Tax Curriculum, American Institute Of Certified Public Accountants
Model Tax Curriculum, American Institute Of Certified Public Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
Communicating In Litigation Services : Reports : A Nonauthoritative Guide; Consulting Services Practice Aid, 96-3, American Institute Of Certified Public Accountants. Management Consulting Services Team
Communicating In Litigation Services : Reports : A Nonauthoritative Guide; Consulting Services Practice Aid, 96-3, American Institute Of Certified Public Accountants. Management Consulting Services Team
Association Sections, Divisions, Boards, Teams
No abstract provided.
Internal Control Issues In Derivatives Usage : An Information Tool For Considering The Coso Internal Control - Integrated Framework In Derivatives Applications, Committee Of Sponsoring Organizations Of The Treadway Commission;, Deloitte & Touche (Organization)
Internal Control Issues In Derivatives Usage : An Information Tool For Considering The Coso Internal Control - Integrated Framework In Derivatives Applications, Committee Of Sponsoring Organizations Of The Treadway Commission;, Deloitte & Touche (Organization)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Quick And Easy Guide To Delegation : Key To Profitability And Growth, Sheryl L. Barbich, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Quick And Easy Guide To Delegation : Key To Profitability And Growth, Sheryl L. Barbich, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division
Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division
Guides, Handbooks and Manuals
No abstract provided.
Managing Partner 101 : A Primer On Firm Leadership, Robert Michael Greene 1945-, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Managing Partner 101 : A Primer On Firm Leadership, Robert Michael Greene 1945-, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Confirmation Of Accounts Receivable; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Confirmation Of Accounts Receivable; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
2nd ed,. rev.
Market Research, American Institute Of Certified Public Accountants (Aicpa)
Market Research, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants
Understanding Audits And The Auditor's Report : A Guide For Financial Statement Users, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
401(K) Plan Practice Guide, American Institute Of Certified Public Accountants. Tax Division
401(K) Plan Practice Guide, American Institute Of Certified Public Accountants. Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Communicating The Results Of Consulting Services Engagements; Consulting Services Practice Aid, 96-2, American Institute Of Certified Public Accountants. Management Consulting Services Team; American Institute Of Certified Public Accountants. Mas Practice Standards And Administration Subcommittee
Communicating The Results Of Consulting Services Engagements; Consulting Services Practice Aid, 96-2, American Institute Of Certified Public Accountants. Management Consulting Services Team; American Institute Of Certified Public Accountants. Mas Practice Standards And Administration Subcommittee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 31, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Exposure Draft Proposed Aicpa Standards For Performing And Reporting On Peer Reviews;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Exposure Draft Proposed Aicpa Standards For Performing And Reporting On Peer Reviews;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
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), 1996, Feb. 28, 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), 1996, Feb. 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 101: Extended Audit Services; 2. PROPOSED RULINGS UNDER RULE 101: Member Providing Attest Report on Internal Controls; 3. Member Providing Operational Auditing Services; 4. Frequency of Performance of Extended Audit Procedures; 5. PROPOSED DELETION OF RULING NO. 97 UNDER RULE 101: Performance of Certain Extended Audit Services; 6. PROPOSED REVISION OF RULING NO. 17 UNDER RULE 101: Financial Interests in Certain Organizations; 7. PROPOSED RULING UNDER RULE 501 AND RULE 301: Member Removing Files or Workpapers From an Accounting Firm; 8. PROPOSED RULING UNDER RULE 503 AND RULE 302: Member Operating a Separate Business That …
Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) has issued this exposure draft to provide expanded operational guidance on the consideration of fraud in conducting a financial statement audit. The proposed changes in auditing standards also clarify the auditor's present responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. In addition, the proposed changes provide added guidance on the standard of due professional care in the performance of work, including the need to exercise professional skepticism, and the concept of reasonable assurance. Proposed Statement on …
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is proposing an amendment to Statement on Auditing Standards (SAS) No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326), to incorporate the concept of evidential matter in electronic form. The proposed amendment also provides guidance regarding the potential audit impacts of evidential matter in electronic form and describes matters an auditor should consider in such circumstances. This proposed Statement would provide guidance for a practitioner who has been engaged to audit an entity's financial statements where significant information is transmitted, processed, maintained, or accessed electronically. The proposed Statement would include examples of evidential …
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group
Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, 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) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. This proposed SOP would supersede SOP 91-1, Software Revenue Recognition. This proposed SOP requires the following: 1. If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement should be accounted for in conformity with Accounting Research Bulletin No. 45, Long-Term Construction-Type Contracts, using the relevant guidance in SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, unless specified …
Proposed Statement Of Position : Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments ;Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments ;Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) would provide guidance on accounting by insurance and other enterprises for guaranty-fund and certain other insurance-related assessments. The SOP provides: 1. Guidance for determining when an insurance enterprise should recognize a liability for guaranty-fund and other assessments. 2. Guidance on how to measure the liability and allows for the discounting of the liability, if the amount and timing of the cash payments are fixed and reliably determinable. 3. Criteria for when an asset may be recognized for a portion or all of the assessment liability or paid assessment that can be recovered through premium …