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Full-Text Articles in Business

Associations Of Cpa Firms, January 1992, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Associations Of Cpa Firms, January 1992, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1992, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1992, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Practice Guide To Irs International Tax Forms, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. International Taxation Committee Jan 1992

Practice Guide To Irs International Tax Forms, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. International Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Quality Review Program Manual As Of January 1 1992, American Institute Of Certified Public Accountants. Quality Review Executive Committee Jan 1992

Aicpa Quality Review Program Manual As Of January 1 1992, American Institute Of Certified Public Accountants. Quality Review Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Information For Boards Of Accountancy, Implementing Changes In The Uniform Cpa Examination, Sixth Installment, Effective May 1994, American Institute Of Certified Public Accountants. Board Of Examiners. Cpa Examination Change Implementation Task Force Jan 1992

Information For Boards Of Accountancy, Implementing Changes In The Uniform Cpa Examination, Sixth Installment, Effective May 1994, American Institute Of Certified Public Accountants. Board Of Examiners. Cpa Examination Change Implementation Task Force

Guides, Handbooks and Manuals

No abstract provided.


Cpa Firm Technology Planning Guide, L. Gary Boomer, Donald W. Hunt, L. Steve Blundell, American Institute Of Certified Public Accountants. Information Technology Division Jan 1992

Cpa Firm Technology Planning Guide, L. Gary Boomer, Donald W. Hunt, L. Steve Blundell, American Institute Of Certified Public Accountants. Information Technology Division

Guides, Handbooks and Manuals

No abstract provided.


Amendment To Practice Bulletin 7, Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed;Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Amendment To Practice Bulletin 7, Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed;Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Managing The Malpractice Maze, Mark F. Murray Jan 1992

Managing The Malpractice Maze, Mark F. Murray

Guides, Handbooks and Manuals

No abstract provided.


Tips For Cutting And Containing The Costs Of Owning A Home: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1992

Tips For Cutting And Containing The Costs Of Owning A Home: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Navigating Your Tax Return: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1992

Cpa's Guide To Navigating Your Tax Return: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Practice Continuation Agreements : A Practice Survival Kit, John A. Eads Jan 1992

Practice Continuation Agreements : A Practice Survival Kit, John A. Eads

Guides, Handbooks and Manuals

No abstract provided.


Construction Contractors' Audit Manual, Volume 1, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, O. Ray Whittington Jan 1992

Construction Contractors' Audit Manual, Volume 1, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, O. Ray Whittington

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Taiwan, Republic Of China; Professional Accounting In Foreign Country Series, T.N. Soong & Co., Steven F. Moliterno Jan 1992

Accounting Profession In Taiwan, Republic Of China; Professional Accounting In Foreign Country Series, T.N. Soong & Co., Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Mexico, Second Edition Revised; Professional Accounting In Foreign Country Series, Galaz,Gomez Mortin, Chavero, Yamazaki, S.C., Steven F. Moliterno, Neil Selden Jan 1992

Accounting Profession In Mexico, Second Edition Revised; Professional Accounting In Foreign Country Series, Galaz,Gomez Mortin, Chavero, Yamazaki, S.C., Steven F. Moliterno, Neil Selden

Guides, Handbooks and Manuals

No abstract provided.


Accounting For Liabilities; Accounting Research Monograph 4, Leonard Lorensen Jan 1992

Accounting For Liabilities; Accounting Research Monograph 4, Leonard Lorensen

Guides, Handbooks and Manuals

No abstract provided.


Guide To Planning For The Closely Held Business Owner; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1992

Guide To Planning For The Closely Held Business Owner; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Business Succession: Planning For A Change In Ownership; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division Jan 1992

Business Succession: Planning For A Change In Ownership; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Law Firms; Consulting Services Practice Aid, 92-4;Industry Consulting, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Law Firms; Consulting Services Practice Aid, 92-4;Industry Consulting, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Management Of Working Capital; Management Series, Christopher R. Malburg Jan 1992

Management Of Working Capital; Management Series, Christopher R. Malburg

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1992

Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Foreclosed Assets; Statement Of Position 92-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Accounting For Foreclosed Assets; Statement Of Position 92-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Automating Small And Medium-Sized Businesses In Selected Industries; Consulting Services Practice Aid, 92-5, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Automating Small And Medium-Sized Businesses In Selected Industries; Consulting Services Practice Aid, 92-5, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Information For Cpa Candidates, Eleventh Edition, Effective May 1994; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1992

Information For Cpa Candidates, Eleventh Edition, Effective May 1994; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Board Of Examiners

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Questions And Answers On The Term Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements : February 10, 1992, Amendment To Aicpa Guide For Prospective Financial Statements; Statement Of Position 92-2;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1992

Questions And Answers On The Term Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements : February 10, 1992, Amendment To Aicpa Guide For Prospective Financial Statements; Statement Of Position 92-2;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditing Insurance Entities' Loss Reserves : May 29, 1992 Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Statement Of Position 92-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Auditing Insurance Entities' Loss Reserves Task Force Jan 1992

Auditing Insurance Entities' Loss Reserves : May 29, 1992 Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Statement Of Position 92-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Auditing Insurance Entities' Loss Reserves Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1992

Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 4, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1992

Proposed Statement Of Position : Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 4, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on financial reporting by investment companies for high-yield debt securities held as investments. Although the focus of this proposed SOP is on high-yield debt securities, certain guidance is also applicable to other debt securities held as investments by investment companies. It recommends the following: 1. Using the effective-interest method to report interest income on payment-in-kind (PIK) bonds and step bonds; 2. Writing off interest receivable on defaulted high-yield debt securities in accordance with Financial Accounting Standards Board Statement No. 5, Accounting for Contingencies, and allocating the write-off between income, for the portion …


Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services--1992;Omnibus Statement On Standards For Accounting And Review Services--1992; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1992

Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services--1992;Omnibus Statement On Standards For Accounting And Review Services--1992; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Accounting and Review Services Committee is issuing this proposed statement on standards for accounting and review services (SSARS) to provide practitioners with improved guidance on compiling or reviewing an entity's financial statements. This proposed Statement amends various sections of SSARSs. Among the more significant provisions of the proposed Statement are amendments that: 1. Revise the wording of the SSARS review and compilation reports to clarify that the standards referred to in these reports are Statements on Standards for Accounting and Review Services. The revised wording will help readers differentiate the SSARS review report from the review report presented in …


Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee Jan 1992

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

Although CPAs have provided personal financial planning services to clients for a long time, they now provide such services in a more structured way. Consequently, significant practice issues in personal financial planning are not covered by existing professional standards. In 1989, the Personal Financial Planning (PFP) Division undertook a project to provide guidance on the CPA's responsibilities in personal financial planning engagements. Its purpose was to promote consistency and quality in the performance of personal financial planning services. This proposed statement on responsibilities in personal financial planning practice (SRPFPP) is not intended to establish a separate code of conduct in …


Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 20, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 1992

Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 20, American Institute Of Certified Public Accountants. Credit Unions Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide has been prepared to assist the independent auditor in auditing and reporting on the financial statements of credit unions. It describes relevant matters or procedures unique to these entities and focuses on specific problems of accounting, auditing, and reporting on their financial statements. This proposed guide would supersede the AICPA Audit and Accounting Guide Audits of Credit Unions issued in 1986. One objective of this proposed guide is to heighten auditors' awareness of the complex issues encountered in audits of credit unions' financial statements. Interest-rate risk, liquidity, asset quality, and internal control structure are …