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Annual Report 1990-1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.

Combined Annual Report Year Ended June 30, 1991, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1991, Maylou Walsh, John E. Young

AICPA Annual Reports

No abstract provided.

Tabulation Of Cpas As Of August 1, 1991, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

1991 Small Business Survey Report, May 1, 1991, American Institute Of Certified Public Accountants. Private Companies Practice Section

AICPA Annual Reports

No abstract provided.

Directory Of Pcps Member Firms, October 1, 1991, American Institute Of Certified Public Accountants. Division Of Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.

E. A. Smith Grain Company Records, Zach S. Henderson Library Special Collections

Finding Aids

This collection consists chiefly of the records of the E.A. Smith Grain Company from 1919-1960. Records include bound account books, receipts documenting business transactions, and financial activities of the company and others.

Find this collection in the University Libraries' catalog

Lewis M. Gould Papers, Zach S. Henderson Library Special Collections

Finding Aids

This collection consists of the writings and personal papers of Lewis M. Gould. Materials span 1918-1991 and include his writings for Stars and Stripes, poems, and various clippings.

Find this collection in the University Libraries' catalog.

Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Accredited Personal Financial Specialist Candidates Handbook : A Guide To Accreditation For The Cpa Financial Planner, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Computer Services: Connecting Your Business With The Right Computer System; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Control Your Credit Before It Controls You: 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.

Improving Business Performance: Restructuring Your Organization For Results; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 2, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 1, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Software Revenue Recognition; Statement Of Position 91-1;, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 2;, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement Of Position : Software Revenue Recognition;Software Revenue Recognition; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Jan. 16, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. The basic principle is that revenue is recognized on delivery of software; some exceptions are discussed. The proposed SOP also discusses accounting for related services, accounting for transactions involving software that are primarily service transactions, the application of contract accounting to software transactions, and accounting for postcontract customer support. Briefly, the proposed SOP recommends the following: 1. Software licenses with no other vendor obligations—If collectibility is probable and the vendor has no obligations remaining under the sales or licensing agreement …

Proposed Statement On Standards For Consulting Services : Definitions And Standards;Definitions And Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Consulting Services provided by CPAs in public practice have not been clearly defined in the existing Statements on Standards for Management Advisory Services. This proposed Statement on Standards for Consulting Services describes six categories of CPA consulting services, distinguishes them from attest services, reaffirms the basic standards in rule 201 of the AICPA Code of Conduct as applying to such services, and establishes three general consulting services standards that are client-oriented. The proposed Statement on Standards for Consulting Services in this exposure draft is intended to supersede the three current Statements on Standards for Management Advisory Services. The proposed Statement …

Proposed Statement On Auditing Standards : Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 9, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Since the issuance of Statement on Auditing Standards (SAS) No. 63, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance, certain developments have occurred that affect the guidance provided by that Statement. These developments include the issuance by the Office of Management and Budget (OMB) of Circular A-133, Audits of Institutions of Higher Education and Other Nonprofit Institutions, and the revision of the OMB Compliance Supplement for Single Audits of State and Local Governments. In addition, the Auditing Standards Board became aware of certain issues related to the implementation of SAS No. 63 that required clarification. …

Proposed Statement On Auditing Standards : Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions;Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The service of accountants providing letters to underwriters developed following enactment of the Securities Act of 1933 (the "Act"). Section 11 of the Act provides that underwriters, among others, could be liable if any part of a registration statement contains material omissions or misstatements. The Act also provides for an affirmative defense for underwriters if it can be demonstrated that, after a reasonable investigation, the underwriter had reasonable grounds to believe that there were no material omissions or misstatements. Consequently, underwriters request accountants to assist them in developing a record of reasonable investigation, called "due diligence," to help establish their …

Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, 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) supersedes chapter 3, paragraphs 3.1-3.4, and chapters 21-23 of the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units and example 23 of SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units, and provides additional guidance on compliance auditing and single audits. The SOP updates the guide to reflect the following standards affecting the audits of federal financial assistance programs under the Single Audit Act: 1. Statement on Auditing Standards (SAS) No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit; 2. SAS No. 60, …

Proposed Industry Accounting Guide : Insurance Agents And Brokers ;Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 15, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed industry accounting guide (guide) provides guidance on applying generally accepted accounting principles in financial statements of insurance agents and brokers (brokers). Briefly, the proposed guide recommends the following: 1. For services involving the placement of insurance coverage, brokers should recognize revenue from regular commissions, negotiated commissions, and shared or split commissions on the revenue recognition date, which is the date when all of the following criteria are met: a. Protection is afforded under the insurance policy (that is, coverage is effective). b. The premium due under the policy is known or can be reasonably estimated. c. Substantially all …

Proposed Statement Of Position : Accounting For Foreign Property And Liability Reinsurance;Accounting For Foreign Property And Liability Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 22, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on how U.S. companies should account for property and liability reinsurance assumed from foreign insurance companies (foreign reinsurance). The periodic method should be used to account for foreign reinsurance premiums except when, because of local revenue recognition policies, the foreign ceding company cannot provide the information required by the assuming company to estimate both the ultimate premiums and the appropriate periods of recognition in accordance with U.S. generally accepted accounting principles. In such circumstances, the open year method should be used. The periodic and open year methods are not interchangeable in the …

Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans;Proposed Statement Of Position : Accounting And Reporting By Health And Welfare Benefit Plans : Proposed Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 5, 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 chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans, as of March 31, 1991 (hereafter referred to as the guide). This proposed SOP updates the guide to conform to the following accounting standards: 1. Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 105, Disclosure of Information About Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk 2. FASB Statement No. 106, Employers' Accounting for Postretirement Benefits Other than Pensions, as applicable This proposed SOP also makes the following changes or …

Proposed Statement Of Position : Audits Of Not-For-Profit Organizations Receiving Federal Awards;Audits Of Not-For-Profit Organizations Receiving Federal Awards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 30, 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) provides guidance on the auditor's responsibilities when conducting an audit in accordance with Office of Management and Budget (OMB) Circular A-133, Audits of Institutions of Higher Education and Other Non-profit Institutions. This proposed SOP would amend the following AICPA audit and accounting guides: 1. Audits of Voluntary Health and Welfare Organizations; 2. Audits of Colleges and Universities; 3. Audits of Certain Nonprofit Organizations. In addition to providing an overview of the auditor's responsibilities in an audit of federal awards, this proposed SOP: 1. Describes the applicability of OMB Circular A-133. 2. Summarizes the differences …

Proposed Statement Of Position : Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts;Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 10, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 60, Accounting and Reporting by Insurance Enterprises, provides guidance to insurance enterprises on how to determine whether reinsurance contracts provide for indemnification against loss or liability and on how to account for such contracts. In applying this guidance, each insurance enterprise has to interpret the expression "indemnification . . . against loss or liability," which could be interpreted differently for similar contracts. This proposed statement of position (SOP) provides guidance for assessing risk transfer in property and liability reinsurance contracts. It discusses the various kinds of risks involved, such …

Proposed Statement Of Position : Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies;Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 16, American Institute Of Certified Public Accountants. Auditing Insurance Entities' Loss Reserves Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) is designed to provide guidance to auditors when auditing management's estimate of the liability for loss reserves of property and liability insurance entities. Following is a summary of some of the more significant matters discussed in the proposed SOP: 1. Methods available for estimating the liability for loss reserves and the types of data that may be used in developing such estimates, including an example of the application of a commonly used estimating method illustrating how the method may be used with two different types of data and a discussion of the difference in …

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Nov. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence 2. PROPOSED ETHICS RULING UNDER RULE 101: Campaign Treasurer 3. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Component Unit and Auditor of Oversight Entity 4. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Material Component Unit and Auditor of Another Material Component Unit 5. PROPOSED ETHICS RULING UNDER RULE 301: Disclosure of Confidential Client Information 6. PROPOSED ETHICS RULING UNDER RULES 302 AND 503: Receipt of Contingent Fees or Commissions by Member's …

U.S. Tax Aspects Of Doing Business Abroad, Third Edition, Revised, Michael L. Moore, Edmund Outslay

Guides, Handbooks and Manuals

No abstract provided.