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Articles 11521 - 11550 of 21489
Full-Text Articles in Business
Accounting Profession In The United Kingdom, Second Edition Revised; Professional Accounting In Foreign Country Series, Bdo Binder, Steven F. Moliterno
Accounting Profession In The United Kingdom, Second Edition Revised; Professional Accounting In Foreign Country Series, Bdo Binder, Steven F. Moliterno
Guides, Handbooks and Manuals
No abstract provided.
Business Entities: Understanding Different Forms Of Organization For Your Businesw; Business Advice From Cpas;, Author Unknown
Business Entities: Understanding Different Forms Of Organization For Your Businesw; Business Advice From Cpas;, Author Unknown
Guides, Handbooks and Manuals
Business advice from CPAs
Auditing With Computers; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Auditing With Computers; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Dental Practices; Consulting Services Practice Aid, 94-1, American Institute Of Certified Public Accountants. Management Consulting Services Division
Dental Practices; Consulting Services Practice Aid, 94-1, American Institute Of Certified Public Accountants. Management Consulting Services Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Nursing Homes; Consulting Services Practice Aid, 94-2, American Institute Of Certified Public Accountants. Management Consulting Services Division
Nursing Homes; Consulting Services Practice Aid, 94-2, American Institute Of Certified Public Accountants. Management Consulting Services Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Assisting Clients In Developing Credit And Collection Policies; Consulting Services Practice Aid, 94-3, American Institute Of Certified Public Accountants. Management Consulting Services Division
Assisting Clients In Developing Credit And Collection Policies; Consulting Services Practice Aid, 94-3, American Institute Of Certified Public Accountants. Management Consulting Services Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Inquiries Of State Insurance Regulators : 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; Statement Of Position 94-1;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Inquiries Of State Insurance Regulators : 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; Statement Of Position 94-1;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Of Related Entities By Not-For-Profit Organizations : Amendment To Aicpa Industry Audit Guides, Audits Of Voluntary Health And Welfare Organizations And Audits Of Colleges And Universities, Aicpa Audit And Accounting Guide, Audits Of Certain Nonprofit Organizations, And Sop 78-10, Accounting Principles And Reporting Practices For Certain Nonprofit Organizations; Statement Of Position 94-3;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Reporting Of Related Entities By Not-For-Profit Organizations : Amendment To Aicpa Industry Audit Guides, Audits Of Voluntary Health And Welfare Organizations And Audits Of Colleges And Universities, Aicpa Audit And Accounting Guide, Audits Of Certain Nonprofit Organizations, And Sop 78-10, Accounting Principles And Reporting Practices For Certain Nonprofit Organizations; Statement Of Position 94-3;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Statement Of Position 94-5;, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Statement Of Position 94-5;, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Disclosure Of Certain Significant Risks And Uncertainties; Statement Of Position 94-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Disclosure Of Certain Significant Risks And Uncertainties; Statement Of Position 94-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Monitoring And Updating Engagements -- Functions And Responsibilities;Monitoring And Updating Engagements -- Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 8, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Monitoring And Updating Engagements -- Functions And Responsibilities;Monitoring And Updating Engagements -- Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 8, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Guide for Prospective Financial Statements. The issuance of this exposure draft was approved by the PFP Executive Committee. This proposed SRPFP provides guidance to …
Proposed Statement Of Position : Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises ;Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 20, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Proposed Statement Of Position : Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises ;Disclosures Of Certain Matters In The Financial Statements Of Insurance Enterprises; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 20, American Institute Of Certified Public Accountants. Task Force On Insurance Companies' Disclosures
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) requires insurance enterprises, where applicable, to make the following disclosures in their financial statements prepared in conformity with generally accepted accounting principles (GAAP): 1. Information about their regulatory risk-based capital (RBC). 2. The accounting methods used in their statutory financial statements that are permitted by state insurance departments that are not prescribed statutory accounting practices. 3. Information about their liabilities for unpaid property and casualty insurance claims and claim adjustment expenses. The SOP would be effective for financial statements issued for fiscal years ending after December 15, 1994.
Proposed Statement Of Position : Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies);Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies); Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Statement Of Position : Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies);Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies); Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 22, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend the Audit and Accounting Guide Audits of Investment Companies (the Guide) to provide guidance on financial reporting by investment companies for certain distribution costs. It would require that: 1. A liability for excess costs should be recognized by a fund with an enhanced 12b-1 plan when the distributor incurs distribution costs, with a corresponding charge to expense. The amount of the liability should be equal to the cumulative costs incurred by the distributor less the sum of (a) the cumulative 12b-1 fees paid to date, (b) the cumulative contingent deferred sales load …
Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is issuing this proposed statement on auditing standards to revise the guidance contained in Statement on Auditing Standards (SAS) No. 68, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance (AICPA, Professional Standards, vol. 1, AU sec. 801). This proposed Statement would provide generic guidance to practitioners engaged to perform compliance audits of governmental entities and other recipients of governmental financial assistance. In addition, this proposed Statement would not require frequent revision and updating because it does not identify compliance requirements or specify the form of reporting. This proposed Statement: a. Recognizes …
Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is considering the issuance of a statement on standards for attestation engagements (SSAE) to provide guidance to practitioners on performing and reporting on agreed-upon procedures engagements. The ASB has observed that there is diversity in practice in performing and reporting on these engagements, and that the existing guidance does not address a number of issues practitioners should consider. In addition, the ASB has concluded that negative assurance should be eliminated from agreed-upon procedures engagements covered by the Statement. The proposed Statement provides guidance to assist the practitioner in understanding: a. Agreed-upon procedures engagements and the …
Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide has been prepared to assist preparers of financial statements of broker-dealers in securities and independent auditors in auditing and reporting on those financial statements. Generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) apply to the financial statements of broker-dealers in securities. This proposed guide would supersede the AICPA Audit and Accounting Guide Audits of Brokers and Dealers in Securities, issued in 1985. This proposed guide does not address the general application of those standards; rather, it focuses on special matters unique to auditing and reporting on the financial statements of broker-dealers. …
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements;Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements;Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors* with reporting guidance and an example letter when certain parties request a letter but do not provide the representation letter described in paragraphs 6 and 7 of SAS No. 72, Letters for Underwriters and Certain Other Requesting Parties (AICPA, Professional Standards, vol. 1, AU sec. 634). These proposed Statements amend various sections of the SASs and the SSAEs. The most significant provision of the proposed Statements consists of amendments to SAS No. 72 that provide …
Proposed Statement On Auditing Standards : Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is considering the issuance of a statement on auditing standards to provide guidance to auditors on performing and reporting on applying agreed-upon procedures to specified elements, accounts, or items of a financial statement. The ASB has observed that there is diversity in practice in performing and reporting on these engagements, and that the existing guidance does not address a number of issues auditors should consider. In addition, the ASB has concluded that negative assurance should be eliminated from reports on engagements covered by the Statement. The proposed Statement provides guidance to assist the auditor in …
Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Internal Control, Integrated Framework: Executive Summary -- Framework -- Reporting To External Parties -- Addendum To "Reporting To External Parties," May 1994, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control, Integrated Framework: Executive Summary -- Framework -- Reporting To External Parties -- Addendum To "Reporting To External Parties," May 1994, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
July 1994 Edition in two volumes
Uniform Accountancy Act And Uniform Accountancy Act Rules, Second Edition, Revised, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy
Uniform Accountancy Act And Uniform Accountancy Act Rules, Second Edition, Revised, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
Uniform Accountancy Act And Uniform Accountancy Act Rules, Second Edition, Revised, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Uniform Accountancy Act And Uniform Accountancy Act Rules, Second Edition, Revised, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Association Sections, Divisions, Boards, Teams
No abstract provided.
21 Money-Saving Tax Tips: A Cpa's Guide To Year-End Tax Planning, American Institute Of Certified Public Accountants. Communications Division
21 Money-Saving Tax Tips: A Cpa's Guide To Year-End Tax Planning, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Inside Aicpa, December 27, 1993, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, December 27, 1993, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, December 20, 1993, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, December 20, 1993, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Auditing Standards Board Public Document, December 14-16, 1993, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board Public Document, December 14-16, 1993, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Inside Aicpa, December 13, 1993, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, December 13, 1993, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.