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Full-Text Articles in Business

Aicpa Campaign Treasurer Computer Software Survey Compilation, American Institute Of Certified Public Accountants Jan 1993

Aicpa Campaign Treasurer Computer Software Survey Compilation, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


New Books And Bestsellers From The Aicpa, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee Jan 1993

New Books And Bestsellers From The Aicpa, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Guide To Retirement Planning, American Association Of Certified Public Accountants. Personal Financial Planning Division Jan 1993

Guide To Retirement Planning, American Association Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Cpa As Litigation Advisor: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division Jan 1993

Cpa As Litigation Advisor: A Guide To Understanding And Using Cpa Services, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Image Processing And Optical Character Recognition : How They Work And How To Implement Them, J. Christopher Reimel, American Institute Of Certified Public Accountants. Information Technology Division Jan 1993

Image Processing And Optical Character Recognition : How They Work And How To Implement Them, J. Christopher Reimel, American Institute Of Certified Public Accountants. Information Technology Division

Guides, Handbooks and Manuals

No abstract provided.


Purchasing A Business: Making The Acquisition Work For You: Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division Jan 1993

Purchasing A Business: Making The Acquisition Work For You: Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Memory Management, American Institute Of Certified Public Accountants. Information Technology Division Jan 1993

Memory Management, American Institute Of Certified Public Accountants. Information Technology Division

Guides, Handbooks and Manuals

No abstract provided.


Questions And Answers: An Auditor's Responsibility To Detect Fraud, American Institute Of Certified Public Accountants. Communications Division Jan 1993

Questions And Answers: An Auditor's Responsibility To Detect Fraud, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Sec Practice Section, American Institute Of Certified Public Accountants. Private Companies Practice Section, Karen H. Jones, R. Bruce Brasell, Victoria A. Zielinski Jan 1993

Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Sec Practice Section, American Institute Of Certified Public Accountants. Private Companies Practice Section, Karen H. Jones, R. Bruce Brasell, Victoria A. Zielinski

Guides, Handbooks and Manuals

No abstract provided.


Tax Research Techniques, Robert L. Gardner, Dave N. Stewart Jan 1993

Tax Research Techniques, Robert L. Gardner, Dave N. Stewart

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 1993, American Institute Of Certified Public Accountants. Tax Division Jan 1993

Tax Practice Guides And Checklists 1993, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Library Guide, American Institute Of Certified Public Accountants. Library Services Division Jan 1993

Aicpa Library Guide, American Institute Of Certified Public Accountants. Library Services Division

Guides, Handbooks and Manuals

No abstract provided.


Consulting Services Manual : Aicpa Integrated Practice System, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1993

Consulting Services Manual : Aicpa Integrated Practice System, American Institute Of Certified Public Accountants. Management Consulting Services Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Norway; Professional Accounting In Foreign Country Series, Forum Touche Ross, Steven F. Moliterno Jan 1993

Accounting Profession In Norway; Professional Accounting In Foreign Country Series, Forum Touche Ross, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Comparing Attest And Consulting Services : A Guide For The Practitioner; Consulting Services Special Report, 93-3, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1993

Comparing Attest And Consulting Services : A Guide For The Practitioner; Consulting Services Special Report, 93-3, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting Profession In Nigeria; Professional Accounting In Foreign Country Series, Coopers & Lybrand, Steven F. Moliterno Jan 1993

Accounting Profession In Nigeria; Professional Accounting In Foreign Country Series, Coopers & Lybrand, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Achieving Financial Security For Your Retirement Years: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1993

Achieving Financial Security For Your Retirement Years: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Developing A Consulting Services Control And Management Program; Consulting Services Practice Aid, 93-5, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1993

Developing A Consulting Services Control And Management Program; Consulting Services Practice Aid, 93-5, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Meeting The Financial Reporting Needs Of The Future: A Public Commitment From The Public Accounting Profession, American Institute Of Certified Public Accountants. Board Of Directors Jan 1993

Meeting The Financial Reporting Needs Of The Future: A Public Commitment From The Public Accounting Profession, American Institute Of Certified Public Accountants. Board Of Directors

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comment Letters On Proposed Sop, Using The Work Of A Specialist, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1993

Comment Letters On Proposed Sop, Using The Work Of A Specialist, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement Of Position: Disclosure Of Certain Significant Risks And Uncertainities And Financial Flexibilityrt, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties Jan 1993

Comment Letters On Proposed Statement Of Position: Disclosure Of Certain Significant Risks And Uncertainities And Financial Flexibilityrt, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Content Specifications For The Uniform Cpa Examination (Effective May 1996); Exposure Draft (American Institute Of Certified Public Accountants) 1993, May 25, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1993

Proposed Content Specifications For The Uniform Cpa Examination (Effective May 1996); Exposure Draft (American Institute Of Certified Public Accountants) 1993, May 25, American Institute Of Certified Public Accountants. Board Of Examiners

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Rescission Of Accounting Principles Board Statements; Statement Of Position 93-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1993

Rescission Of Accounting Principles Board Statements; Statement Of Position 93-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Foreign Currency Accounting And Financial Statement Presentation For Investment Companies, April 22, 1993: Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Statement Of Position 93-4;, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1993

Foreign Currency Accounting And Financial Statement Presentation For Investment Companies, April 22, 1993: Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Statement Of Position 93-4;, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : April 23, 1993, Amendment To Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Statement Of Position 93-5;, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1993

Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : April 23, 1993, Amendment To Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Statement Of Position 93-5;, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Employers' Accounting For Employee Stock Ownership Plans; Statement Of Position 93-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1993

Employers' Accounting For Employee Stock Ownership Plans; Statement Of Position 93-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting On Advertising Costs; Statement Of Position 93-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1993

Reporting On Advertising Costs; Statement Of Position 93-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards : Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist);Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Apr. 7, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1993

Proposed Statement On Auditing Standards : Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist);Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist); 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 auditing standards (SAS) to clarify existing guidance for auditors who use the work of a specialist in performing an audit of financial statements in accordance with generally accepted auditing standards. This proposed Statement: 1. Incorporates the conclusions included in the two existing auditing Interpretations of AICPA Professional Standards, volume 1, AU section 336, into the body of the SAS. 2. Clarifies that when a specialist has a relationship to the client and the auditor believes that relationship might impair the specialist's objectivity, the auditor should perform additional …


Proposed Statement Of Position : Reporting Of Related Entities By Not-For-Profit Organizations;Reporting Of Related Entities By Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1993

Proposed Statement Of Position : Reporting Of Related Entities By Not-For-Profit Organizations;Reporting Of Related Entities By Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) amends and makes uniform the guidance concerning reporting related entities in the following AICPA publications: 1. Industry Audit Guide Audits of Voluntary Health and Welfare Organizations; 2. Industry Audit Guide Audits of Colleges and Universities; 3. SOP 78-10, Accounting Principles and Reporting Practices for Certain Nonprofit Organizations; 4. Audit and Accounting Guide Audits of Certain Nonprofit Organizations. The conclusions in this proposed SOP are based on the premise that (1) whether the financial statements of a reporting not-for-profit organization and those of one or more other not-for-profit or for-profit entities should be consolidated and …


Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1993

Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

A significant period of time has elapsed since the publication in 1986 of the AICPA Audit and Accounting Guide, Audits of State and Local Governmental Units. Many changes have taken place in generally accepted auditing standards and their application and regulatory and financial reporting requirements. These changes have created the need for revised guidance. The objectives of this proposed guide are to provide (1) a general background of the government environment, and (2) practical guidance to the practitioner on the accounting, auditing, and financial reporting for state and local governmental units. The exposure draft contains accounting guidance, some of which …