Business Commons^™

Retirement Planning : Achieving Financial Security For Your Future, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.

Savings And Loan Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Bulletin No 4151 - Pigs In Western Australia, N W. Godfrey, B M. Goss, H. G. Payne

Bulletins 4000 -

Pig raising was originally a sideline on many Western Australian farms, being a convenient and profitable way to dispose of 'skim' milk on butterfat dairy farms and 'seconds' quality grain on wheat farms.

Most farmers ran pigs in large sties or small paddocks. With little capital tied up in buildings, it was easy to 'get out of pigs' when prices dropped, and get in again when prices improved. This led to a cyclic pattern, with pig numbers rising to a peak every three to four years then falling when low prices caused oversupply.

Dairy farmers in the south-west usually kept …

Reports On Audited Financial Statements Of Brokers And Dealers In Securities : Amendment To Aicpa Audit And Accounting Guide Audits Of Brokers And Dealers In Securities; Statement Of Position 89-1;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Questions Concerning Accountants' Services On Prospective Financial Statements; Statement Of Position 89-3;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Financial Accounting And Reporting By Providers Of Prepaid Health Care Services; Statement Of Position 89-5;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, 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 : Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts ;Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 9, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Health Care Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position provides guidance to continuing-care retirement communities on applying generally accepted accounting principles in accounting and reporting for fees, the obligation to provide future services and the use of facilities to current residents, and for initial direct costs of acquiring continuing-care contracts. Briefly, the statement recommends that: 1. Refundable fees should be accounted for and reported as a liability and reclassified to nonrefundable deferred revenue when the obligation to refund fees is removed. The deferred revenue should be amortized to income over future periods based on the remaining estimated lives of the residents (paragraphs 22-23). 2. …

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 12, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The following revisions and interpretations are being proposed: 1. REVISION OF THE APPLICABILITY SECTION OF THE AICPA CODE OF PROFESSIONAL CONDUCT; 2. REVISION OF INTERPRETATION 101-2: Former Practitioners and Firm Independence; 3. INTERPRETATION UNDER RULE 101: Independence and Attest Engagements; 4. INTERPRETATION UNDER RULE 102: Conflicts of Interest; 5. INTERPRETATION UNDER RULE 301: Application of Exemptions 2 and 4 of Rule 301 to AICPA Members; 6. INTERPRETATION 501-5: Failure to Follow Requirements of Governmental Bodies, Commissions, or Other Regulatory Agencies in Performing Attest or Similar Services; 7. ETHICS RULING UNDER RULE 101: Use of Nonindependent CPA Firm on an Engagement; …

Proposed Statement Of Position : Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations ;Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Apr. 25, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position (SOP) to clarify and expand on procedural and reporting guidance contained in the AICPA Guide for Prospective Financial Statements ("the Guide"). Specifically, the SOP provides guidance to practitioners engaged to provide services on: 1. Prospective financial statements for internal use only. 2. Partial presentations of prospective financial information. Sections 900 and 1000 of the Guide provide limited guidance on accountants' services on prospective financial statements for internal use only and partial presentations, respectively. However, much of that guidance was based on rule 201(e) of the AICPA …

Accounting And Reporting Guide For Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 3, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Tasks Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On On The Proposed Sas, The Confirmation Process, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Reports On Audited Financial Statements Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 89-2;, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Reports On The Internal Control Structure In Audits Of Brokers And Dealers In Securities; Statement Of Position 89-4;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Report On The Internal Control Structure In Audits Of Investment Companies; Statement Of Position 89-7;, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Professional Ethics Division Definitions And Rulings;Proposed Interpretation Providing Definitions Of Words And Phrases As Used In The Aicpa Code Of Professional Conduct;Proposed Ethics Ruling Under Rule 101: Member On Advisory Board Of Client;Proposed Deletion Of Ethics Rulings No. 147 And No. 148 Under Rule 505: Firm Designation; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Professional Ethics Executive Committee proposes an interpretation of the Code of Professional Conduct that provides definitions of certain terms used in the Code. The defined terms determine the applicability of Code rules to the various segments of Institute membership. For example, a number of the rules apply to members performing "professional services," other rules apply to members in "public practice," and several rules contain the term "client." The proposed interpretation defines those terms and thereby provides guidance on how the rules of conduct apply to members. The Professional Ethics Executive Committee recognizes the diverse responsibiities and structures that advisory …

Proposed Audit And Accounting Guide For Consideration Of The Internal Control Structure In A Financial Statement Audit ;Consideration Of The Internal Control Structure In A Financial Statement Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 21, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

In February 1988, the Auditing Standards Board issued SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit. SAS No. 55 requires that, in every audit, the auditor: 1. Obtain an understanding of each of the elements (control environment, accounting system, and control procedures) of the internal control structure sufficient to plan the audit, and 2. Assess control risk for assertions related to account balances and transaction classes. This proposed guide was prepared to illustrate how SAS No. 55 might be applied by auditors in certain situations. Specifically, this proposed guide does this by illustrating two …

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1989, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.

Credit Union Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Property And Liability Insurance Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Brokers And Dealers In Securities (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Employee Benefit Plans (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Checklists And Illustrative Financial Statements For Corporation : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Checklists And Illustrative Financial Statements For Savings And Loan Associations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Checklists And Illustrative Financial Statements For Agricultural Cooperatives : A Financial Reporting Practice Aid, May 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.