Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

Book Gallery

Discipline
Institution
Keyword
Publication Year
Publication
File Type

Articles 12271 - 12300 of 21489

Full-Text Articles in Business

Proposed Statement On Standards For Attestation Engagements : Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control;Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 20, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1992

Proposed Statement On Standards For Attestation Engagements : Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control;Reporting On An Entity's Internal Control Structure Over Financial Reporting : Supersedes Sas No. 30, Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 20, 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 examine and report on management's written assertion about the effectiveness of an entity's internal control structure over financial reporting. This proposed Statement provides guidance to assist the practitioner in: 1. Accepting an engagement. 3. Obtaining an understanding of the internal control structure. 4. Testing and evaluating the design effectiveness and the operating effectiveness of internal control structure policies and procedures. 5. Forming an opinion on management's assertion, using material weakness as the basis for …


Proposed Statement Of Position : Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities;Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 29, American Institute Of Certified Public Accountants. Student Financial Assistance Program Audit Task Force Jan 1992

Proposed Statement Of Position : Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities;Compliance And Internal Control Auditing For Student Financial Assistance Programs Using Service Organizations : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Colleges And Universities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Apr. 29, American Institute Of Certified Public Accountants. Student Financial Assistance Program Audit Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The U.S. Department of Education (ED) Audit Guide Audits of Student Financial Assistance Programs (ED Audit Guide) requires institutions that participate in its student financial assistance (SFA) programs to engage independent auditors to audit certain aspects of their participation in those programs. Among other reports, auditors who perform such audits are required to issue reports on (1) the participating institutions' compliance with laws and regulations specified in the ED Audit Guide, and (2) the internal control structure used by participating institutions in administering the student financial assistance programs. The ED Audit Guide requires an institution's auditor's reports on compliance and …


Proposed Statement Of Position : Foreign Currency Accounting And Financial Statement Presentation For Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Foreign Currency Accounting And Financial Statement Presentation For Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 5, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1992

Proposed Statement Of Position : Foreign Currency Accounting And Financial Statement Presentation For Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Foreign Currency Accounting And Financial Statement Presentation For Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 5, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) amends the third edition, revised, of the AICPA Audit and Accounting Guide Audits of Investment Companies (the guide) to require reporting of all foreign currency gains and losses.* This proposed SOP recommends that realized and unrealized foreign currency gains and losses be reported separately. However, the guide does not indicate a preference for reporting separately the portion of the change in market value stated in the reporting currency that results from changes in foreign currency rates (see paragraph 2.86). It also states that foreign currency transaction gains or losses may be either accounted for …


Proposed Statement Of Position : Rescission Of Accounting Principles Board Statements ;Rescission Of Accounting Principles Board Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jul. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Proposed Statement Of Position : Rescission Of Accounting Principles Board Statements ;Rescission Of Accounting Principles Board Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jul. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would formally rescind Accounting Principles Board (APB) Statements 1 through 4, which do not have standing as rules or standards required to be observed by members of the Institute by rule 203 of the Code of Professional Conduct and have been substantially superseded by subsequent pronouncements of the Financial Accounting Standards Board. THIS PROPOSED SOP WILL NOT AFFECT APB OPINIONS, WHICH ARE SEPARATE AND DISTINCT FROM APB STATEMENTS.


Proposed Statement Of Position : Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale;Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Nov. 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Proposed Statement Of Position : Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale;Accounting For The Results Of Operations Of Foreclosed Assets Held For Sale; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Nov. 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Statement of Position (SOP) 92-3, Accounting for Foreclosed Assets, deals with the measurement of foreclosed assets after foreclosure. This proposed SOP provides guidance on accounting for the results of operations of foreclosed assets held for sale. It applies to all reporting entities except those that account for assets at fair value. It applies to all assets obtained through foreclosure that are considered held for sale, except for inventories, marketable equity securities, and real estate previously owned by the lender and accounted for under FASB Statement No. 67, Accounting for Costs and Initial Rental Operations of Real Estate Projects. It does …


Proposed Statement Of Tax Policy 10 : Integration Of The Corporate And Shareholder Tax Systems ;Integration Of The Corporate And Shareholder Tax Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 7, American Institute Of Certified Public Accountants. Tax Division Jan 1992

Proposed Statement Of Tax Policy 10 : Integration Of The Corporate And Shareholder Tax Systems ;Integration Of The Corporate And Shareholder Tax Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 7, American Institute Of Certified Public Accountants. Tax Division

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of tax policy (STP) presents recommendations for improving the system of taxing corporate-source earnings. Statements of Tax Policy of the Tax Division are issued for the general information of those interested in the subject. They are intended to aid in the development of federal tax legislation in directions that the division believes are in the public interest.


Proposed Statement Of Position : Employers' Accounting For Employee Stock Ownership Plans ;Employers' Accounting For Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Proposed Statement Of Position : Employers' Accounting For Employee Stock Ownership Plans ;Employers' Accounting For Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Dec. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would supersede AICPA SOP 76-3, Accounting Practices for Certain Employee Stock Ownership Plans, which was issued in December 1976. Since SOP 76-3 was issued, the reporting of transactions between employers and employee stock ownership plans (ESOPs) has become a source of accounting controversy. The importance of employers' financial reporting for ESOPs grew with increases in the number of plans and the amounts of stock held by the plans over the past decade. Furthermore, there have been significant changes in the tax and regulatory environment surrounding ESOPs and the structure and purpose of ESOPs have …


Comment Letters On Proposed Sop, Reporting On Required Supplementary Information Accompanying Compiled Or Review Financial Statements Of Common Interest Realty Associations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1992

Comment Letters On Proposed Sop, Reporting On Required Supplementary Information Accompanying Compiled Or Review Financial Statements Of Common Interest Realty Associations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters Received On The June 22, 1992, Exposure Draft, Reporting On Advertising Costs, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Comment Letters Received On The June 22, 1992, Exposure Draft, Reporting On Advertising Costs, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting Profession In France, Second Edition Revised; Professional Accounting In Foreign Country Series, Guy Barbier & Associes Jan 1992

Accounting Profession In France, Second Edition Revised; Professional Accounting In Foreign Country Series, Guy Barbier & Associes

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Belgium; Professional Accounting In Foreign Country Series, Jeffreys Henry International, Panneth, Haber & Zimmerman, U.S.A., Riske & Co., Belgium, Steven F. Moliterno Jan 1992

Accounting Profession In Belgium; Professional Accounting In Foreign Country Series, Jeffreys Henry International, Panneth, Haber & Zimmerman, U.S.A., Riske & Co., Belgium, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Internal Control, Integrated Framework: Evaluation Tools, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Evaluation Tools, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Evaluation Tools September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Evaluation Tools September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Framework Including Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Framework Including Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Reporting To External Parties September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Reporting To External Parties September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accountancy Act, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy Jan 1992

Uniform Accountancy Act, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Blueprint For Tax Simplification, American Institute Of Certified Public Accountants. Tax Division Jan 1992

Blueprint For Tax Simplification, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1992/93, American Institute Of Certified Public Accountants. Tax Division Jan 1992

Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1992/93, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


101 Questions To Ask Your Cpa, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1992

101 Questions To Ask Your Cpa, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


Restaurants And Food-Service Establishments; Consulting Services Practice Aid, 92-1, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Restaurants And Food-Service Establishments; Consulting Services Practice Aid, 92-1, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Developing And Improving Clients' Recruitment, Selection, And Orientation Programs; Consulting Services Practice Aid, 92-2;Small Business Consulting, 92-2, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Developing And Improving Clients' Recruitment, Selection, And Orientation Programs; Consulting Services Practice Aid, 92-2;Small Business Consulting, 92-2, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Preparing Financial Models; Consulting Services Practice Aid, 92-6, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Preparing Financial Models; Consulting Services Practice Aid, 92-6, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Selecting A Telecommunications System; Consulting Services Practice Aid, 92-7, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Selecting A Telecommunications System; Consulting Services Practice Aid, 92-7, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Expectation Gap Standards : Progress, Implementation Issues, Research Opportunities, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1992

Expectation Gap Standards : Progress, Implementation Issues, Research Opportunities, American Institute Of Certified Public Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.


Statement Of Position Regarding Mandatory Rotation Of Audit Firms Of Publicly Held Companies, American Institute Of Certified Public Accountants. Sec Practice Section Jan 1992

Statement Of Position Regarding Mandatory Rotation Of Audit Firms Of Publicly Held Companies, American Institute Of Certified Public Accountants. Sec Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.


Minimizing Homeowner Expenses: Cost Cutting Tips, American Institute Of Certified Public Accountants. Communications Division Jan 1992

Minimizing Homeowner Expenses: Cost Cutting Tips, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Inside Aicpa, December 30, 1991, American Institute Of Certified Public Accountants (Aicpa) Dec 1991

Inside Aicpa, December 30, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Nova University Knights Sports News - Issue 4, December 23, 1991, Nova University Dec 1991

Nova University Knights Sports News - Issue 4, December 23, 1991, Nova University

Nova University Sports Newsletters

No abstract provided.


Inside Aicpa, December 23, 1991, American Institute Of Certified Public Accountants (Aicpa) Dec 1991

Inside Aicpa, December 23, 1991, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.