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Articles 11911 - 11940 of 21489
Full-Text Articles in Business
Proposed Statement Of Position : 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;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; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Proposed Statement Of Position : 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;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; 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) would provide guidance on the application of Accounting Research Bulletins (ARBs), Opinions of the Accounting Principles Board (APB) of the American Institute of Certified Public Accountants (AICPA), and Statements and Interpretations of the Financial Accounting Standards Board (FASB) to not-for-profit organizations. This proposed SOP provides that not-for-profit organizations should follow the guidance in effective provisions of ARBs, APB Opinions, and FASB Statements and Interpretations except for specific pronouncements that explicitly exempt not-for-profit organizations. Also, it includes interpretive comments concerning the application of certain pronouncements.
Proposed Amendments To Standards For Performing And Reporting On Quality Reviews : Performing And Reporting On Off-Site Quality Reviews;Performing And Reporting On Off-Site Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Jun. 15, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Proposed Amendments To Standards For Performing And Reporting On Quality Reviews : Performing And Reporting On Off-Site Quality Reviews;Performing And Reporting On Off-Site Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Jun. 15, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Quality Review Executive Committee (QREC) is considering the issuance of these proposed amendments to the Standards for Performing and Reporting on Quality Reviews to enhance on-site and off-site quality reviews and eliminate some of the differences between the two types of reviews. The proposed amendments would bring about significant changes in the performance and reporting on quality reviews. The proposed amendments: 1. Allow associations of CPA firms to arrange and carry out off-site quality reviews in the same manner as they arrange and carry out on-site quality reviews. 2. Require all individuals performing on-site and off-site quality reviews (a) …
Proposed Statement Of Position : Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal);Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 10, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Proposed Statement Of Position : Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal);Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 10, 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) would supersede SOP 87-2, Accounting for Joint Costs of Informational Materials and Activities of Not-for-Profit Organizations That Include a Fund-Raising Appeal. The scope of this proposed SOP would be broader than the scope of SOP 87-2, because this proposed SOP would apply to all not-for-profit organizations (NPOs) and state and local governmental entities that report expenses or expenditures by function. It would amend the following, which include guidance for accounting for the costs of informational materials and activities that include a fund-raising appeal: 1. AICPA Industry Audit Guide Audits of Voluntary Health and Welfare …
Proposed Statement Of Position : Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments;Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Oct. 27, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Proposed Statement Of Position : Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments;Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Oct. 27, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) applies to all entities that make or acquire real estate loans. It provides guidance on identifying and accounting for real estate loans that qualify as real estate investments for financial reporting purposes. Such loans may include real estate acquisition, development, and construction (ADC) loans, loans on operating real estate, convertible mortgages, and shared appreciation (participating) mortgages. It requires real estate loans that do not meet certain criteria to be classified and accounted for as real estate investments. For purposes of applying this proposed SOP, a loan classified and accounted for as a real estate …
Comment Letters On Performing And Reporting On Off-Site Quality Reviews, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Comment Letters On Performing And Reporting On Off-Site Quality Reviews, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement Of Position Accounting For Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Comment Letters On Proposed Statement Of Position Accounting For Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Exposure Draft Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Exposure Draft Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statements On Responsibilities In Personal Financial Planning Practice: Working With Other Advisers And Implementation Engagement Functions And Responsibilities, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Comment Letters On Proposed Statements On Responsibilities In Personal Financial Planning Practice: Working With Other Advisers And Implementation Engagement Functions And Responsibilities, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On The Exposure Draft Proposed Statement Of Position, Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Comment Letters Received On The Exposure Draft Proposed Statement Of Position, Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
International Business; Management Series, Mark F. Murray
International Business; Management Series, Mark F. Murray
Guides, Handbooks and Manuals
No abstract provided.
Vest-Pocket Accounting & Auditing Reference 1993, Arthur R. Kappel
Vest-Pocket Accounting & Auditing Reference 1993, Arthur R. Kappel
Guides, Handbooks and Manuals
No abstract provided.
Standards For Performing And Reporting On Quality Reviews : Effective April 1, 1994, As Amended, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Standards For Performing And Reporting On Quality Reviews : Effective April 1, 1994, As Amended, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Guides, Handbooks and Manuals
No abstract provided.
Directory Of Member Benefits And Services, American Institute Of Certified Public Accountants. Private Companies Practice Section
Directory Of Member Benefits And Services, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Special Report By The Public Oversight Board Of The Sec Practice Section, Aicpa : Issues Confronting The Accounting Profession: Litigation, Self-Regulation, Standards, Public Confidence, Professional Practice;In The Public Interest, American Institute Of Certified Public Accountants. Public Oversight Board
Special Report By The Public Oversight Board Of The Sec Practice Section, Aicpa : Issues Confronting The Accounting Profession: Litigation, Self-Regulation, Standards, Public Confidence, Professional Practice;In The Public Interest, American Institute Of Certified Public Accountants. Public Oversight Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Testimony Of Gerald W. Padwe Vice President - Taxation Of The American Institute Of Certified Public Accountants, Gerald W. Padwe, United States. Congress. House. Subcommittee On Select Revenue Measures
Testimony Of Gerald W. Padwe Vice President - Taxation Of The American Institute Of Certified Public Accountants, Gerald W. Padwe, United States. Congress. House. Subcommittee On Select Revenue Measures
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Uniform Accountancy Act Rules And Proposed Revisions To Uniform Accountancy Act; Exposure Draft (American Institute Of Certified Public Accountants), 1993, October 1, National Association Of State Boards Of Accountancy. Model Rules And Uniform Accountancy Act Committee, American Institute Of Certified Public Accountants. State Legislation Committee. Uniform Accountancy Act Task Force
Proposed Uniform Accountancy Act Rules And Proposed Revisions To Uniform Accountancy Act; Exposure Draft (American Institute Of Certified Public Accountants), 1993, October 1, National Association Of State Boards Of Accountancy. Model Rules And Uniform Accountancy Act Committee, American Institute Of Certified Public Accountants. State Legislation Committee. Uniform Accountancy Act Task Force
Association Sections, Divisions, Boards, Teams
No abstract provided.
Inside Aicpa, December 28, 1992, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, December 28, 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Nova University Knights Sports News - Issue 4, December 21, 1992, Nova University
Nova University Knights Sports News - Issue 4, December 21, 1992, Nova University
Nova University Sports Newsletters
No abstract provided.
Inside Aicpa, December 21, 1992, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, December 21, 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, December 14, 1992, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, December 14, 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, December 7, 1992, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, December 7, 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 16 No. 12, December 1992, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 16 No. 12, December 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, December 1992, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Lupin Logic Number 29
Lupin Logic
Contents
The successful 1993 lupin crop
Stubble preparation
Summer weeds
Green radish kills lupin seed
Seedless pods
Is it a sample?
Green seed problem
Index To Accounting And Auditing Technical Pronouncements As Of December 1, 1992, Lois Wolfteich, Barbara Capek, Andrew Mrakovcic
Index To Accounting And Auditing Technical Pronouncements As Of December 1, 1992, Lois Wolfteich, Barbara Capek, Andrew Mrakovcic
Guides, Handbooks and Manuals
No abstract provided.
Inside Aicpa, November 30, 1992, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, November 30, 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, November 23, 1992, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, November 23, 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Accounting Hall Of Fame Research Conference, " U.S. Accounting History," (1965-1990) November 20-21, 1992, The Ohio State University, Academy Of Accounting Historians
Accounting Hall Of Fame Research Conference, " U.S. Accounting History," (1965-1990) November 20-21, 1992, The Ohio State University, Academy Of Accounting Historians
Accounting Hall of Fame Brochures
No abstract provided.
U.S. Accounting History, 1965-1990 : Proceedings Of Accounting Hall Of Fame Conference, An Oral History, November 20-21, 1992, Thomas J. Burns, Academy Of Accounting Historians, The Ohio State University
U.S. Accounting History, 1965-1990 : Proceedings Of Accounting Hall Of Fame Conference, An Oral History, November 20-21, 1992, Thomas J. Burns, Academy Of Accounting Historians, The Ohio State University
Accounting Hall of Fame Brochures
No abstract provided.
Inside Aicpa, November 16, 1992, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, November 16, 1992, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.