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Full-Text Articles in Business

Finance Companies Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1994

Finance Companies Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


High-Technology Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1994

High-Technology Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1994

Investment Companies Industry Developments, 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Committees, 1994-95: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants Jan 1994

Aicpa Committees, 1994-95: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meeting, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Improving Business Reporting-- A Customer Focus: Meeting The Information Needs Of Investors And Creditors; Jenkins Report, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting Jan 1994

Improving Business Reporting-- A Customer Focus: Meeting The Information Needs Of Investors And Creditors; Jenkins Report, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting

AICPA Committees

No abstract provided.


Improving Business Reporting-- A Customer Focus: Meeting The Information Needs Of Investors And Creditors: A Comprehensive Report, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting Jan 1994

Improving Business Reporting-- A Customer Focus: Meeting The Information Needs Of Investors And Creditors: A Comprehensive Report, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting

AICPA Committees

No abstract provided.


List Of Firms: Blacks/Hispanics, Rtc-Minority And Women, 1994, American Institute Of Certified Public Accountants. Minority Educational Initiators Committee Jan 1994

List Of Firms: Blacks/Hispanics, Rtc-Minority And Women, 1994, American Institute Of Certified Public Accountants. Minority Educational Initiators Committee

AICPA Committees

No abstract provided.


Database Of Materials On Users' Needs For Information : From A Study Conducted By The Special Committee On Financial Reporting, Volume 2, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting Jan 1994

Database Of Materials On Users' Needs For Information : From A Study Conducted By The Special Committee On Financial Reporting, Volume 2, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting

AICPA Committees

No abstract provided.


Database Of Materials On Users' Needs For Information : From A Study Conducted By The Special Committee On Financial Reporting, Volume 1, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting Jan 1994

Database Of Materials On Users' Needs For Information : From A Study Conducted By The Special Committee On Financial Reporting, Volume 1, American Institute Of Certified Public Accountants. Special Committee On Financial Reporting

AICPA Committees

No abstract provided.


Audits Of Savings Institutions With Conforming Changes As A May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee Jan 1994

Audits Of Savings Institutions With Conforming Changes As A May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Certain Nonprofit Organizations With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1994

Audits Of Certain Nonprofit Organizations With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reporting Practice Aid, June 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi Jan 1994

Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reporting Practice Aid, June 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Steven F. Moliterno Jan 1994

Checklists And Illustrative Financial Statements For Property And Liability Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Steven F. Moliterno

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert Jan 1994

Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Accounting And Reporting Practice Aid, December 1994 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Airlines With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 1994

Audits Of Airlines With Conforming Changes As Of May 1, 1994; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Bulletin 4270 - Meat Quality In Beef Cattle, Brian Mcintyre Jan 1994

Bulletin 4270 - Meat Quality In Beef Cattle, Brian Mcintyre

Bulletins 4000 -

Meat quality is the sole concern of the consumer once the product reaches the supermarket shelf. Breeding, feeding or any other factors that may have been important to the beef producer have no influence over the buyer's choice. Meat quality can be divided into two components — appearance and eating quality.


Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Statement Of Position 94-2;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1994

Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Statement Of Position 94-2;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1994

Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, September 23, 1994 : Amendment To Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans, And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Statement Of Position 94-4;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Monitoring And Updating Engagements : Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 4, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1994

Monitoring And Updating Engagements : Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 4, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1994

Proposed Statement Of Position : Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies ;Auditor's Reports On Statutory Financial Statements Of Insurance Enterprises : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 12, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) addresses auditors' considerations in reporting on statutory financial statements of insurance enterprises. The proposed SOP: 1. Rescinds SOP 90-10, Reports on Audited Financial Statements of Property and Liability Insurance Companies. 2. Discusses matters auditors should include in their reports when issuing limited or general distribution reports on statutory financial statements. 3. Discusses matters auditors should evaluate when considering issuing limited distribution reports on statutory financial statements. 4. Clarifies auditors' reporting on the statutory financial statements of mutual life insurance enterprises. This SOP would be applied to audits of financial statements for years ended on …


Proposed Statement Of Position : Reporting By Real Estate Companies Of Supplemental Current-Value Information;Reporting By Real Estate Companies Of Supplemental Current-Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 10, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1994

Proposed Statement Of Position : Reporting By Real Estate Companies Of Supplemental Current-Value Information;Reporting By Real Estate Companies Of Supplemental Current-Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 10, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance for the optional reporting of supplemental current-value information by real estate entities, substantially all of whose assets are real estate and substantially all of whose operations consist of real estate activities. Supplemental current-value information may be reported in a separate supplemental balance sheet or may be presented on the face of the entity's general-purpose, historical-cost balance sheet if the information is clearly identified as supplemental information prepared on the basis of current value to the entity. Current value to the entity, as used in this proposed SOP, refers to the estimated value …


Industry Accounting Guide : Insurance Agents And Brokers; Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Feb. 17, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force Jan 1994

Industry Accounting Guide : Insurance Agents And Brokers; Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Feb. 17, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force

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), 1994, July 26, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1994

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1994, July 26, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED INTERPRETATION UNDER RULE 102: Client Service and Client Advocacy; 2. PROPOSED INTERPRETATION UNDER RULE 102: Applicability of Rule 102 to Members Performing Educational Services; 3. PROPOSED RULING UNDER RULE 302: Contingent Fees in Connection With an IPO Acquisition; 4. PROPOSED INTERPRETATION UNDER RULE 501: Violation of the Uniform CPA Examination Nondisclosure Statement; 5. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Independence and Attest Engagements


Proposed Audit And Accounting Guide : Banks And Savings Institutions;Banks And Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 31, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee Jan 1994

Proposed Audit And Accounting Guide : Banks And Savings Institutions;Banks And Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 31, American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee

Exposure Drafts, Comment Letters, and Statements of Position

This guide supersedes the AICPA Audit and Accounting Guide Audits of Savings Institutions and the AICPA Industry Audit Guide Audits of Banks. This guide applies to audits of the financial statements of banks and savings institutions insured by the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) of the Federal Deposit Insurance Corporation (FDIC), regardless of charter. The guide also should be applied in audits of the financial statements of other banks and savings institutions, although it does not address all matters that may be unique to those institutions due to their charter or the nature of …


Comment Letters On Proposed Statement On Standards For Attestation Engagements, Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Comment Letters On Proposed Statement On Standards For Attestation Engagements, Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Comment Letters On Exposure Draft On Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance Here, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Professional Standards: Attestation Standards As Of June 1, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Aicpa Professional Standards: Attestation Standards As Of June 1, 1994, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Code Of Professional Conduct As Amended January 14, 1992 [1994];Bylaws And Implementing Resolutions As Amended May 26, 1993 [1994], American Institute Of Certified Public Accountants Jan 1994

Code Of Professional Conduct As Amended January 14, 1992 [1994];Bylaws And Implementing Resolutions As Amended May 26, 1993 [1994], American Institute Of Certified Public Accountants

AICPA Professional Standards

Booklet contains: AICPA Mission Statement Code of professional conduct as amended January 14, 1992 and Bylaws and implementing resolutions of Council as amended May 26, 1993.


Banks And Savings Institutions Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1994

Banks And Savings Institutions Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1994

Construction Contractors Industry Developments - 1994; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.