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Articles 11761 - 11790 of 21489
Full-Text Articles in Business
Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides reporting guidance for when a state or local governmental unit issues summary financial information in a document that refers to, but does not include, the general-purpose financial statements. It is a proposed amendment to the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units. The recommendations in this proposed SOP are effective for reports issued on or after June 15, 1993.
Proposed Statement Of Position : Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility;Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Mar. 31, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties
Proposed Statement Of Position : Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility;Disclosure Of Certain Significant Risks And Uncertainties And Financial Flexibility; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Mar. 31, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would require all reporting entities (including business enterprises, not-for-profit organizations, and state and local governments) that prepare financial statements in conformity with generally accepted accounting principles to include in their financial statements disclosures about: 1. The nature of their operations. 2. Use of estimates in the preparation of financial statements. In addition, if specified disclosure criteria are met, it would require such entities to include in their financial statements disclosures about: 1. Certain significant estimates. 2. Current vulnerability due to concentrations. 3. Financial flexibility. The provisions of this proposed SOP would be effective for …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, 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), 1993, May 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 101: Independence and Cooperative Arrangements With Clients; 2. PROPOSED ETHICS RULING UNDER RULE 101: Indemnification Clause in Engagement Letters; 3. PROPOSED ETHICS RULING UNDER RULE 101: Agreement With Attest Client to Use ADR Techniques; 4. PROPOSED ETHICS RULING UNDER RULE 101: Commencement of ADR Proceeding; 5. PROPOSED ETHICS RULING UNDER RULE 101: Auditors Performance of Certain Internal Audit Services; 6. PROPOSED ETHICS RULING UNDER RULE 101: Members Loan From a Nonclient Subsidiary of an Attest Client Parent Company; 7. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the …
Proposed Statement Of Position : Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies ;Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Investment Companies Committee
Proposed Statement Of Position : Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies ;Financial Reporting For Investment Partnerships : Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, 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 partnerships for disclosures of investments, income, and partners' capital. It would require: 1. Including a list of investments in securities, as illustrated in the guide for management investment companies, with financial statements prepared in accordance with generally accepted accounting principles (GAAP). 2. Presenting a statement of operations in the format illustrated in the Guide. 3. Accounting for performance fees in accordance with partnership agreements and disclosing the amounts of and how such fees …
Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : January 28, 1993, Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Statement Of Position 93-1;, American Institute Of Certified Public Accountants. Investment Companies Committee
Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : January 28, 1993, Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Statement Of Position 93-1;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditor's Consideration Of Regulatory Risk-Based Capital For Life Insurance Enterprises; Statement Of Position 93-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Auditor's Consideration Of Regulatory Risk-Based Capital For Life Insurance Enterprises; Statement Of Position 93-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements : Compliance Attestation ;Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Apr. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Compliance Attestation ;Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Apr. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is considering the issuance of this proposed statement on standards for attestation engagements to provide guidance to practitioners who are engaged to perform services related to management's written assertion about an entity's compliance with specified requirements. The proposed Statement provides guidance to assist the practitioner in: 1. Accepting an agreed-upon procedures or examination engagement. 2. Planning the engagement. 3. Obtaining an understanding of the internal control structure over compliance with specified requirements in an examination engagement. 4. Testing the entity's compliance with specified requirements. 5. Reporting on management's assertion. One significant applicability of the proposed guidance …
Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
These proposed Statements on Responsibilities in Personal Financial Planning Practice (SRPFPs) are intended to provide guidance to members of the AICPA who perform personal financial planning services. The proposed SRPFPs are advisory and do not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. The proposed SRPFPs do 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 these exposure drafts was approved by the PFP Executive Committee. Working With Other Advisers This proposed …
Proposed Statement Of Position : Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed 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, September 15, 1993 ;Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed 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, September 15, 1993; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed 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, September 15, 1993 ;Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed 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, September 15, 1993; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend chapters 3, 4, and 7 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans, with conforming changes as of May 1, 1993 (hereafter referred to as the Guide) and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. This proposed SOP generally specifies the accounting for health and welfare benefit plans and defined-contribution pension plans for investment contracts issued by either an insurance enterprise or other entity. Defined-contribution plans, including both health and welfare, and pension plans, should report investment contracts with fully benefit responsive features (as …
Comment Letters Received On Acsec's May 19, 1993 Exposure Draft, The 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, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Comment Letters Received On Acsec's May 19, 1993 Exposure Draft, The 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, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1993, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1993, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
AICPA Professional Standards
No abstract provided.
Working With Other Advisers; Statement On Responsibilities In Personal Financial Planning Practice 2, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Working With Other Advisers; Statement On Responsibilities In Personal Financial Planning Practice 2, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Reporting On An Entity's Internal Control Structure Over Financial Reporting; Statement On Standards For Attestation Engagements 2;, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On An Entity's Internal Control Structure Over Financial Reporting; Statement On Standards For Attestation Engagements 2;, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Integration Of The Corporate And Shareholder Tax Systems; Statement Of Tax Policy 10, American Institute Of Certified Public Accountants. Tax Division, American Institute Of Certified Public Accountants. Corporate Integration Task Force
Integration Of The Corporate And Shareholder Tax Systems; Statement Of Tax Policy 10, American Institute Of Certified Public Accountants. Tax Division, American Institute Of Certified Public Accountants. Corporate Integration Task Force
AICPA Professional Standards
No abstract provided.
Banks And Savings Institutions Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Banks And Savings Institutions Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Credit Union Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Credit Union Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Finance Companies Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Finance Companies Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1993; 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 - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Oil And Gas Producers Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Oil And Gas Producers Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Airlines With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.