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Articles 14311 - 14340 of 21338
Full-Text Articles in Business
Omnibus Proposal Of Interpretations And Rulings: Proposed Interpretation 302-1: Meaning Of The Phrase "The Findings Of Governmental Agencies" As Stated In Rule 302 Of The Rules Of Conduct, Proposed Interpretation 101-10: The Effect On Independence Of Relationships Proscribed By Rule 101 With Nonclient Entities Included With A Member's Client In The Financial Statements Of A Governmental Reporting Entity, Ruling No. 63 Under Et Section 191: Review Of Prospective Financial Information--Member's Independence Of Promoters, Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter Or General Partner;Proposed Interpretation 302-1: Meaning Of The Phrase "The Findings Of Governmental Agencies" As Stated In Rule 302 Of The Rules Of Conduct;Meaning Of The Phrase "The Findings Of Governmental Agencies" As Stated In Rule 302 Of The Rules Of Conduct;Proposed Interpretation 101-10: The Effect On Independence Of Relationships Proscribed By Rule 101 With Nonclient Entities Included With A Member's Client In The Financial Statements Of A Governmental Reporting Entity;Effect On Independence Of Relationships Proscribed By Rule 101 With Nonclient Entities Included With A Member's Client In The Financial Statements Of A Governmental Reporting Entity,The;Ruling No. 63 Under Et Section 191: Review Of Prospective Financial Information--Member's Independence Of Promoters;Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter Or General Partner; Exposure Draft (American Institute Of Certified Public Accountants), 1985, May 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
It is the position of the Professional Ethics Executive Committee that a "finding of a governmental agency" in tax matters results from the settlement of a controversy with the appropriate govenment agency. Proposed Interpretation 101-10 requires a member issuing a report on the combined financial statements of a governmental reporting entity to be independent of the oversight entity and each of the component units included in the report. The AICPA Professional Ethics Division has developed proposed Ruling No. 63, "Review of Prospective Financial Information--Member's Independence of Promoters," to clarify the independence requirements and provide guidance in applying them. Ruling No. …
Proposed Statement On Auditing Standards : The Auditor's Consideration Of Uncertainties;Auditor's Consideration Of Uncertainties; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Nov. 8, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Consideration Of Uncertainties;Auditor's Consideration Of Uncertainties; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Nov. 8, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
If adopted, this proposed Statement would supersede Statement on Auditing Standards No. 2, Reports on Audited Financial Statements, paragraphs 21 through 26. It provides additional guidance to assist the auditor in deciding whether to modify ("subject to") his report because of a matter involving an uncertainty. This reporting guidance follows the framework of FASB Statement No. 5, Accounting for Contingencies, which discusses contingencies in terms of the probable, reasonably possible and remote likelihood of their occurrence. Guidance regarding procedures for auditing uncertainties is also provided.
Financial Forecasts And Projections; Statement On Standards For Accountants' Services On Prospective Financial Information, Oct. 1985, American Institute Of Certified Public Accountants. Auditing Standards Board
Financial Forecasts And Projections; Statement On Standards For Accountants' Services On Prospective Financial Information, Oct. 1985, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Accounting By Agricultural Producers And Agricultural Cooperatives; Statement Of Position 85-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting By Agricultural Producers And Agricultural Cooperatives; Statement Of Position 85-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Reporting By Not-For-Profit Health Care Entities For Tax-Exempt Debt And Certain Funds Whose Use Is Limited : Amendment To Aicpa Industry Audit Guide, Hospital Audit Guide; Statement Of Position 85-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Reporting By Not-For-Profit Health Care Entities For Tax-Exempt Debt And Certain Funds Whose Use Is Limited : Amendment To Aicpa Industry Audit Guide, Hospital Audit Guide; Statement Of Position 85-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Authoritative Statement : Attestation Standards;Attestation Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Feb. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Authoritative Statement : Attestation Standards;Attestation Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Feb. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement establishes standards that (A) Provide a framework for all "attest" engagements--that is, engagements to report on the reliability of assertions for third-party use--regardless of the subject matter or level of assurance. (B) Are a natural extension of (but do not supersede) the ten generally accepted auditing standards. (C) Make explicit three preconditions for attest services to be performed: (1) The attester has adequate knowledge of the subject matter. (2) There are reasonable measurement and disclosure criteria. (3) The assertions are capable of reasonably consistent estimation or measurement using such criteria. (D) Provide for two levels of attest …
Proposed Statement Of Position : Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks ;Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 1, American Institute Of Certified Public Accountants. Committee On Banking
Proposed Statement Of Position : Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks ;Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 1, American Institute Of Certified Public Accountants. Committee On Banking
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement recommends certain changes in the traditional format and presentation in statements of changes in financial position for banks in order to provide more meaningful guidance to accountants and bankers on this subject. The proposed statement of changes in financial position emphasizes financial resources invested in earnings assets. Related banking activities are presented together as financial resources provided by (1) operations, (2) deposits and other financing activities, and (3) nonearning investments of financial resources. The proposed statement of changes in financial position is based on changes in year-end balance sheet amounts rather than average balances. In addition to …
Proposed Statement On Auditing Standards : Reporting On Financial Statements Prepared For Use In Other Countries ;Reporting On Financial Statements Prepared For Use In Other Countries; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reporting On Financial Statements Prepared For Use In Other Countries ;Reporting On Financial Statements Prepared For Use In Other Countries; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement establishes standards that apply to U.S. auditors who express an opinion on financial statements of a U.S. entity prepared in conformity with accounting principles of another country for use outside the United States. The proposed statement establishes standards that--(1) Require the auditor to obtain written representations from management regarding the distribution of such financial statements; (2) Permit the auditor to use a modified U.S.-style report form or a non-U.S. standard report if the financial statements are used only outside the United States or will not have more than limited use in the United States; (3) Permit the …
Proposed Statement Of Position : Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations ;Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 28, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Proposed Statement Of Position : Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations ;Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 28, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement recommends certain disclosures by savings and loan associations, as described in paragraph 30, for repurchase and reverse repurchase agreements, including dollar repurchase and dollar reverse repurchase agreements. In addition, the proposed statement of position recommends that mortgage-backed, pass-through certificates be reported separately on the statement of financial condition by savings and loan associations. The proposed statement also recommends that the market value of the mortgage-backed certificates be disclosed in the statement of financial condition or the notes to the financial statements.
Proposed Statement On Auditing Standard : Reports On The Application Of Accounting Principles ;Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standard : Reports On The Application Of Accounting Principles ;Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Management, accountants, and others often consult with professionals, including other accountants, on the application of accounting principles to new transactions and financial products. This proposed statement provides guidance to accountants who provide this service and establishes performance and reporting standards that (A) Apply (1) to written reports on the application of accounting principles and (2) to oral reports on a specific transaction when the reporting accountant concludes that the report is intended to be used by the principal to the transaction as primary support for a decision on the application of accounting principles; (B) Require consultation with a principal's continuing …
Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Statements Included In Written Personal Financial Plans;Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Statements Included In Written Personal Financial Plans;Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides the accountant with an optional exemption from the requirements of Statement on Standards for Accounting and Review Services 1, as amended, for personal financial statements included in a written personal financial plan prepared by the accountant when such statements and the related plan have been developed solely to assist a client and a client's advisers in achieving the client's personal financial goals and objectives and for no other purpose. In those circumstances, the proposed Statement would require the accountant to issue a special form of written report and would specify the information required in that report.
Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division
Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)
Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1985, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1985, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Audits Of Stock Life Insurance Companies (1985); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Audits Of Stock Life Insurance Companies (1985); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists : A Financial Reporting Practice Aid, October 1985, American Institute Of Certified Public Accountants. Technical Information Division
Disclosure Checklists : A Financial Reporting Practice Aid, October 1985, American Institute Of Certified Public Accountants. Technical Information Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards: Accounting And Review Standards As Of June 1, 1985, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Aicpa Professional Standards: Accounting And Review Standards As Of June 1, 1985, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1985, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1985, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Concepts Of Professional Ethics [1985];Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983 [1985];Bylaws And Implementing Resolutions Of Council As Amended May 15, 1985 [1985], American Institute Of Certified Public Accountants
Concepts Of Professional Ethics [1985];Rules Of Conduct Of The Code Of Professional Ethics As Amended January 6, 1983 [1985];Bylaws And Implementing Resolutions Of Council As Amended May 15, 1985 [1985], American Institute Of Certified Public Accountants
AICPA Professional Standards
Concepts of Professional Ethics is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct. It has not been subjected to vote of the membership and is not intended to establish enforceable standards. The Rules of Conduct have been adopted by the membership and the AICPA Bylaws, section 7.4, provide that members who violate the Rules of Conduct are subject to discipline. The Rules of Conduct as set forth herein are further amplified by rulings and interpretations contained …
Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 85-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 85-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Savings And Loan Associations (1985); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Savings And Loan Associations (1985); 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.
Aicpa Annual Report 1984-85; Message To Members, American Institute Of Certified Public Accountants
Aicpa Annual Report 1984-85; Message To Members, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations - 1985, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations - 1985, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Comments On The President's Tax Proposal For Fairness, Growth, And Simplicity, American Institute Of Certified Public Accountants
Comments On The President's Tax Proposal For Fairness, Growth, And Simplicity, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of July 31, 1985, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of July 31, 1985, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Sources And Occupations Of Aicpa Membership, 1985, American Institute Of Certified Public Accountants (Aicpa)
Sources And Occupations Of Aicpa Membership, 1985, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1985, Mary Mcinnes, James H. Macneill
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1985, Mary Mcinnes, James H. Macneill
AICPA Annual Reports
No abstract provided.
Uniform Cpa Examination. Questions And Unofficial Answers, 1985 May, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination. Questions And Unofficial Answers, 1985 May, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Information For Cpa Candidates, Seventh Edition (1985), American Institute Of Certified Public Accountants. Board Of Examiners
Information For Cpa Candidates, Seventh Edition (1985), American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Accounting Theory : Selected Questions And Unofficial Answers Indexed To Content Specification Outline, Uniform Cpa Examination/May 1980-November 1984, James D. Blum, Charles A. Rhuda
Accounting Theory : Selected Questions And Unofficial Answers Indexed To Content Specification Outline, Uniform Cpa Examination/May 1980-November 1984, James D. Blum, Charles A. Rhuda
Examinations and Study
No abstract provided.