Business Commons^™

Strategic Thrusts For The Future, American Institute Of Certified Public Accountants. Strategic Planning Committee

Guides, Handbooks and Manuals

No abstract provided.

Income Recognition On Loans To Financially Troubled Countries; Practice Bulletin 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee; American Institute Of Certified Public Accountants. Banking Committee

AICPA Committees

No abstract provided.

1988 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue

AICPA Committees

No abstract provided.

Communicating With Clients About Mas Engagement Understandings; Management Advisory Services Practice Aids. Practice Administration Aid, 5, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Developing A Budget; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 10, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Disclosure Checklists And Illustrative Financial Statements For Credit Unions : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Norton M. Bedford Bibliography (Accountants' Index), Anonymous

Accounting Hall of Fame Brochures

No abstract provided.

The Economics Of Tax Reform, Bassam Harik Editor

Upjohn Press

The contributors discuss the issues of taxation and tax reform from diverse perspectives and show that tax reform is an ongoing process that doesn't end with the signing of a specific piece of legislation.

Uniform Cpa Examination. Questions And Unofficial Answers, 1988 May, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Communication With Audit Committees (Or Others With Similar Responbilities), American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Accounting Profession In Hong Kong; Professional Accounting In Foreign Country Series, Byrne & Co., Hong Kong, Susan Sgromo

Guides, Handbooks and Manuals

No abstract provided.

Alternative Dispute Resolution, American Institute Of Certified Public Accountants. Task Force On Accountants' Legal Liability

Guides, Handbooks and Manuals

No abstract provided.

New Auditor's Report : What It Means To You, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Take The Cpa Challenge: Careers In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division

Guides, Handbooks and Manuals

No abstract provided.

Accounting Profession In France; Professional Accounting In Foreign Country Series, Befec Mulquin & Associes, Seidman & Seidmn/Bdo, Susan Sgromo, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.

Newsletter: The Center For Professional Ethics, January 1988, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Notice: 1988 Spring Semester Monday Evening Dialogue Forums
• Ethics, Dentists, and Change by Sean Stephen Wotman

Accounting For Developmental And Preoperating Costs, Purchases, And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications : September 30, 1988 Amendment To Aicpa Industry Audit Guide, Audits Of Airlines; Statement Of Position 88-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Illustrative Auditor's Reports On Financial Statements Of Employee Benefit Plans Comporting With Statement On Auditing Standards No. 58, Reports On Audited Financial Statements, December 15, 1988; Statement Of Position 88-2;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement Of Position : Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks;Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Feb. 15, American Institute Of Certified Public Accountants. Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position modifies the exhibits in appendix C of the 1983 AICPA Industry Audit Guide, Audits of Banks, "Suggested Guidelines for CPA Participation in Bank Directors' Examinations. The SOP emphasizes the scope limitations when CPAs are engaged to perform directors' examinations, particularly those scope limitations that affect accounts with higher risk in the banking industry. Briefly, the principal modifications to the exhibits in appendix C recommended in the SOP include the following: (1) Incorporation of a statement in the illustrative engagement letter and illustrative report identifying the omission of certain procedures relating to accounts with higher risk …

Proposed Statement On Auditing Standards : Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government ;Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government; Exposure Draft (American Institute Of Certified Public Accountants), 1988, May 6, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

In response to findings that a large proportion of independent audits of federal financial assistance were substandard, the AICPA Task Force on the Quality of Audits of Governemental Units was formed to develop a comprehensive plan to improve the quality of audits of governmental units. That plan, presented in a March 1987 report, included a recommendation that "a statement on auditing standards relating to auditing for and reporting on compliance with applicable laws and regulations should be developed and issued." This proposed Statement provides guidance on applying the requirements of SAS No. 54, Illegal Acts by Clients, to audits of …

Proposed Statement Of Position : Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines ;Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Airlines

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in accounting for frequent travel award programs. Briefly, the proposed SOP recommends the following: 1. An amount based on an allocated revenue value of the free travel awards should be deferred as mileage is accumulated. 2. The amounts deferred should be recognized as revenue when free travel awards are used. 3. An adjustment should be made to reflect the cumulative effect of the change in accounting principle when the SOP is first applied.

Proposed Statement Of Position : Questions Concerning Accountants' Services On Prospective Financial Statements : Proposed Amendment To Aicpa Guide For Prospective Financial Statements;Proposed Amendment To Aicpa Guide For Prospective Financial Statements : Questions Concerning Accountants' Services On Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Sept. 2, American Institute Of Certified Public Accountants. Auditing Standards Division. Forecasts And Projections Audit Issues 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) in response to questions raised by practitioners about some of the procedural and reporting guidance contained in the AICPA Guide for Prospective Financial Statements. This SOP included some of these questions and the recommended responses. Specifically, the SOP provides additional guidance in these areas: 1. Reporting on financial forecasts that include a projected sale of an entity's real estate investment; 2. Sales prices assumed in a projection of the sale of an entity's real estate investment; 3. Reporting on information accompanying a financial forecast in …

Proposed Statement Of Position : Definition Of Substantially The Same For Holders Of Debt Instruments;Definition Substantially The Same For Holders Of Debt Instruments; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Apr. 29, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Committee On Banking, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA's Banking Committee, Savings and Loan Associations Committee, and Stockbrokerage and Investment Banking Committee conclude the following: For debt instruments, including mortgage-backed securities, to be substantially the same, all the following criteria must be met: A. The debt instruments must have the same primary obligor, except for debt instruments guaranteed by a sovereign goverment, central bank, or agency, thereof, in which case the guarantor must be the same. B. The debt instruments must be identical in form and type. C. The debt instruments must bear the identical contractual interest rate. D. The debt instruments must have the same maturity …

Proposed Audit And Accounting Guide : Audits Of Providers Of Health Care Services ;Audits Of Providers Of Health Care Services; Exposure Draft (American Institute Of Certified Public Accountants), 1988, March 15, American Institute Of Certified Public Accountants. Health Care Committee And Health Care Audit Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed guide has been prepared to assist the independent auditor in examining and reporting on the financial statements of entities whose principal operations consist of providing health care services to individuals. It describes relevant matters or procedures unique to those entities and focuses on specific problems of auditing and reporting on the financial statements of the health care entities covered by the scope. This proposed guide supersedes the Industry Audit Guide titled Hospital Audit Guide (1972) and the following statements of position: 1. Clarification of Accounting, Auditing, and Reporting Practices Relating to Hospital Malpractice Loss Contingencies; 2. SOP 78-1, …

Proposed Statement On Auditing Standards : Special Reports ;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new special report form that parallels the form of the new auditor's standard report in SAS no. 58, Reports on Audited Financial Statements; (2) Clarifies that there is no requirement to describe in the special report how the presentation differs from a presentation in conformity with generally accepted accounting principles; (3) Amends guidance on reporting on compliance with contractual agreements in connection with an audit by restricting the distribution of these reports and limiting the matters that an auditor can provide assurance on to auditing and accounting matters; …

Proposed Audit And Accounting Guide : Common Interest Realty Associations ;Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Accounting For Common Interest Realty Associations

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide provides guidance on the following matters: 1. Accounting recognition of common property and facilities. Questions arise as to whether the common property in a condominium or planned unit development (PUD) and improvements on such property should be reported in a CIRA's financial statements. This proposed guide provides guidance on the recognition of assets maintained or owned by a CIRA. Questions relating to the accounting treatment of recognized assets, the effect of the manner in which the assets were acquired, and depreciation policies are discussed. 2. Major repairs and replacements. A fundamental issue affecting a …

Proposed Standards For Performing And Reporting On Quality Reviews ;Performing And Reporting On Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Oct. 10, American Institute Of Certified Public Accountants. Quality Review Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement establishes the standards for performing and reporting on all reviews conducted under the quality review program. The standards are applicable to firms enrolled in the program, to individuals and firms who perform and report on reviews, to state societies that participate in the administration of the program, to associations of CPA firms that assist their members in arranging and carrying out quality reviews, and to the AICPA Quality Review Division itself. Specifically, this proposed statement: 1. Provides distinctly different performance and reporting standards for two types of quality reviews — an on-site review for firms that examine …

Code Of Professional Conduct As Adopted January 12, 1988;Bylaws And Implementing Resolutions Of Council As Amended January 12, 1988, American Institute Of Certified Public Accountants

AICPA Professional Standards

Booklet includes: AICPA mission statement Code of Professional Conduct Principles Rules as adopted January 12,1988 The Principles and Rules as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional Standards (volume 2) and Bylaws and implementing resolutions of Council as amended January 12, 1988.

Audits Of Airlines (1988); Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Voluntary Health And Welfare Organizations (1988); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.