Business Commons^™

Cooperative Engagements And Referrals; Management Advisory Services Practice Aids. Practice Administration Aid, 2, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.

Managing Issues In A Changing Environment, A Draft For Presentation Of Future Issues, Mendel Piser

Guides, Handbooks and Manuals

No abstract provided.

Position Paper: An Alternative To Centralization, American Institute Of Certified Public Accountants. State Legislation Committee

Guides, Handbooks and Manuals

No abstract provided.

Newsletter: The Center For Professional Ethics, January 1986, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Euphoria and Temperance by Robert P. Lawry
"News and Notes:" Activities of Members of the Center's Steering Committee
• Some Sharing About the Priorities of The Center for Professional Ethics by Wendy Miano

St. Johns River Streamboats, Edward A. Mueller

Books

This book features the history of steamboats on the St. John's River, events related to steamboats, landings, and the vessels themselves.

Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 86-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement Of Position : Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal;Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Exposure Draft (American Institute Of Certified Public Accountants), 1986, May 23, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

Proposed Amendment of SOP 78-10, Accounting Principles and Reporting Practices for Certain not-for-Profit Organizations and of AICPA Industry Audit Guide, Audits of Voluntary Health and Welfare Organizations. The proposed statement of position recommends the folowing: If It can be demonstrated that a bona fide program or management and general function has been conducted in conjunction with an appeal for funds, joint costs or informational materials or activities that include a fund-raising appeal should be allocated between fund-raising and the appropriate program or management and general function.

Proposed Ruling No. 66 Under Et Section 191 : Use Of Cpa Designation By Member Not In Public Practice ;Use Of Cpa Designation By Member Not In Public Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

To provide guidance to members not in public practice on the use of the CPA designation, the Professional Ethics Executive Committee proposes, subject to member comment, to issue Ruling 66 under ET section 191 of the AICPA Code of Professional Ethics. Ruling 66 provides that the use of the CPA designation by a member who is not in public practice in a manner to imply that the member is independent of the employer will be considered a knowing misrepresentation of fact.

Proposed Audit And Accounting Guide : Finance Companies (Including Lending Activities Of Other Enterprises);Finance Companies (Including Lending Activities Of Other Enterprises); Exposure Draft (American Institute Of Certified Public Accountants), 1986, July 9, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed revised audit and accounting guide reflects changes in accounting and auditing literature that have occurred since the guide was last published in 1973. This proposed revision would apply to all finance companies and to lending activities of other enterprises. The proposed guide recommends the following changes in accounting practices, which the committee believes are desirable and warranted: 1. Recognition of interest income on finance receivables using the interest (actuarial) method (page 10); 2. Use of the accrual with suspension basis for recording interest income (pages 11 and 12); 3. Inclusion of interest as a holding cost in determining …

Proposed Statement Of Position : Accounting By Prepaid Health Care Plans;Accounting By Prepaid Health Care Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Oct. 6, American Institute Of Certified Public Accountants. Health Maintenance Organizations Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position provides guidance on applying generally accepted accounting principles in accounting for health care costs, contract losses, reinsurance, and acquisition costs of prepaid health care plans. Prepaid health care plans should accrue health care costs as services are rendered, including estimates of costs incurred but not yet reported to the plan. When expected future health care costs and maintenance expenses under a group of existing contracts will probably exceed anticipated future premiums and reinsurance recoveries on those contracts, a loss should be recognized. Reinsurance premiums should be reported as a health care cost. Acquisition costs of …

Proposed Audit And Accounting Guide : Audits Of Agricultural Producers And Agricultural Cooperatives ;Audits Of Agricultural Producers And Agricultural Cooperatives; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 17, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide primarily codifies existing practice in (1) auditing the financial statements of agricultural producers and agricultural cooperatives and (2) accounting by those types of entities. AICPA Statement of Position (SOP) 85-3, Accounting by Agricultural Producers and Agricultural Cooperatives, is included as an appendix to this proposed guide; its recommendations on accounting for agricultural producers and agricultural cooperatives are an integral part of this proposed guide. SOP 85-3 and the accounting provisions of this guide do not apply to personal financial statements of agricultural producers or statements prepared on a comprehensive basis of accounting other than …

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter And/Or General Partner;Joint Investment With A Promoter And/Or General Partner;Ruling No. 65 Under Et Section 191: Member As Director Of Agency For Which Client Raises Funds;Member As Director Of Agency For Which Client Raises Funds;Ruling No. 66 Under Et Section 191: Use Of Cpa Designation By Member Not In Public Practice;Use Of Cpa Designation By Member Not In Public Practice;Interpretation 101-9: Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Interpretation 201-2: Prospective Financial Information;Prospective Financial Information;Interpretation 201-4: Definition Of The Term Engagement As Used In Rule 201--General Standards;Definition Of The Term Engagement As Used In Rule 201--General Standards;Interpretation 502-2, Subsection 5: False, Misleading Or Deceptive Acts In Advertising Or Solicitation;False, Misleading Or Deceptive Acts In Advertising Or Solicitation;Ruling No. 181 Under Et Section 591: Sale Of A Practice--Purchase Of Accounts;Sale Of A Practice--Purchase Of Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Ethics Ruling No. 64 was developed to illustrate that a member's limited partnership investment in a nonclient limited partnership controlled by the same promoter and/or general partner as the member's audit (or other services requiring independence) client limited partnership would cause an impairment of independence under certain circumstances. Ruling No. 65 has been developed to advise members that under rule 101 of the AICPA Code of Professional Ethics the appearance of a member's independence would be considered to be impaired with respect to the foundation because of a member's service on the board of directors of an organization receiving funding …

Proposed Revision Of Statement Of Tax Policy Number 8 : Suggested Improvements For The Social Security Retirement System ;Suggested Improvements For The Social Security Retirement System; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 1, American Institute Of Certified Public Accountants. Federal Taxation Division

Exposure Drafts, Comment Letters, and Statements of Position

The proposed revision updates and provides additional supporting material for Tax Policy Statement Number 8 which was published in 1980. The Tax Policy Statement proposes revision to the Social Security system to make it actuarially more sound and to provide a fairer relationship between contributions and benefits.

National Curriculum, A Pathway To Excellence; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 31, American Institute Of Certified Public Accountants. Continuing Professional Education Division. National Curriculum Task Forces

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Attestation Standards; Statement On Standards For Attestation Engagements 1, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards: Accounting And Review Standards As Of June 1, 1986, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Audits Of State And Local Governmental Units (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Credit Unions (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Entities With Oil And Gas Producing Activities (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Savings And Loan Associations (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Checklists For Nonprofit Organizations : A Financial Reporting Practice Aid, June 1986, American Institute Of Certified Public Accountants. Technical Information Division, Harold Edlow

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Disclosure Checklists For Banks : A Financial Reporting Practice Aid, Fall 1986 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert, Jack Shohet

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Statement On Standards For Accounting And Review Services 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1986, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1986, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.

Guide For Prospective Financial Statements (1986); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Annual Report 1985-86; Message To Members, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1986, Mary Mcinnes, James H. Macneill

AICPA Annual Reports

No abstract provided.

Tabulation Of Cpas As Of July 31, 1986, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Annual Report 1985-1986, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.