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Articles 15781 - 15810 of 21335
Full-Text Articles in Business
Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
Report Of The Special Advisory Committee On Internal Accounting Control, American Institute Of Certified Public Accountants. Special Advisory Committee On Internal Accounting Control
AICPA Committees
No abstract provided.
Accounting Responses To Changing Prices : Experimentation With Four Models, American Institute Of Certified Public Accountants. Task Force On Conceptual Framework For Accounting And Reporting
Accounting Responses To Changing Prices : Experimentation With Four Models, American Institute Of Certified Public Accountants. Task Force On Conceptual Framework For Accounting And Reporting
AICPA Committees
No abstract provided.
Report Of The Special Committee On Cpe Accreditation, American Institute Of Certified Public Accountants. Special Committee On Cpe Accreditation
Report Of The Special Committee On Cpe Accreditation, American Institute Of Certified Public Accountants. Special Committee On Cpe Accreditation
AICPA Committees
No abstract provided.
Report Of The Special Committee On Audit Committees, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
Report Of The Special Committee On Audit Committees, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
AICPA Committees
No abstract provided.
Summary Of Operating Policies, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Summary Of Operating Policies, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Committees
No abstract provided.
Peer Review Manual: Instructions And Checklists, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Peer Review Manual: Instructions And Checklists, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Operating A Successful Accounting Practice : A Collection Of Material From The Journal Of Accountancy Practitioners Forum, Richard Collins Rea 1905-
Operating A Successful Accounting Practice : A Collection Of Material From The Journal Of Accountancy Practitioners Forum, Richard Collins Rea 1905-
Guides, Handbooks and Manuals
No abstract provided.
Peer Review Manual: Organizational Structure And Functions, Standards Committee Procedures, Membership Requirements, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Peer Review Manual: Organizational Structure And Functions, Standards Committee Procedures, Membership Requirements, Revised Edition 1979, American Institute Of Certified Public Accountants. Sec Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Peer Review Manual: Organizational Structure And Functions - Standards - State Society And Association - Guidelines - Administrative Procedures, American Institute Of Certified Public Accountants. Private Companies Practice Section
Peer Review Manual: Organizational Structure And Functions - Standards - State Society And Association - Guidelines - Administrative Procedures, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Private Companies Practice Section
Peer Review Manual : Instructions And Checklists, American Institute Of Certified Public Accountants. Private Companies Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, October 1979, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, October 1979, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Naars, National Automated Accouning Research System, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Naars, National Automated Accouning Research System, Revised October 1979, American Institute Of Certified Public Accountants (Aicpa)
Naars, National Automated Accouning Research System, Revised October 1979, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Accounting Firms And Practitioners 1979, American Institute Of Certified Public Accountants (Aicpa)
Accounting Firms And Practitioners 1979, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa: Your Professional Organization, American Institute Of Certified Public Accountants (Aicpa)
Aicpa: Your Professional Organization, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Library Guide, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Library Guide, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Aids For Local Practitioners, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Aids For Local Practitioners, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Do Management Advisory Services Impair Your Auditor's Independence?, American Institute Of Certified Public Accountants (Aicpa)
Do Management Advisory Services Impair Your Auditor's Independence?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
What Is The Division For Cpa Firms?, American Institute Of Certified Public Accountants (Aicpa)
What Is The Division For Cpa Firms?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Compilation Of Fees Charged By The Fifty States' And The District Of Columbia's Board Of Accountancy For Licensing Certified Public Accountants, American Institute Of Certified Public Accountants. State Legislation Department
Compilation Of Fees Charged By The Fifty States' And The District Of Columbia's Board Of Accountancy For Licensing Certified Public Accountants, American Institute Of Certified Public Accountants. State Legislation Department
Guides, Handbooks and Manuals
No abstract provided.
How To Choose And Use A Cpa;, American Institute Of Certified Public Accountants
How To Choose And Use A Cpa;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Working With The Revenue Code - 1979, Irvin F. Diamond, Mike Walker
Working With The Revenue Code - 1979, Irvin F. Diamond, Mike Walker
Guides, Handbooks and Manuals
No abstract provided.
Accounting By Cable Television Companies : Proposal To The Financial Accounting Standards Board; Statement Of Position 79-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting By Cable Television Companies : Proposal To The Financial Accounting Standards Board; Statement Of Position 79-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For Municipal Bond Funds : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Investment Companies; Statement Of Position 79-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statement Of Position: Accounting For Municipal Bond Funds : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Investment Companies; Statement Of Position 79-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For Investments Of Stock Life Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide: Audits Of Stock Life Insurance Companies; Statement Of Position 79-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statement Of Position: Accounting For Investments Of Stock Life Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide: Audits Of Stock Life Insurance Companies; Statement Of Position 79-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Title Insurance Companies;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1979, March 16, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Insurance Companies Committee has reviewed existing accounting literature dealing with variances between (a) generally accepted accounting principles and (b) practices prescribed or permitted by insurance regulatory authorities as those practices relate to title insurance companies and has identified areas in which further clarification seems necessary. The committee has also identified certain areas that are not covered in present accounting literature. An exposure draft of a proposed statement of position on Accounting for Title Insurance Companies was issued for comment on May 1, 1978, and a public hearing on it was held on July 17, 1978. Comments received on …
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Exposure Drafts, Comment Letters, and Statements of Position
In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a document entitled Governmental Accounting and Financial Reporting Principles (Statement 1). That document defines combined columnar financial statements by fund types and account groups as basic financial statements rather than financial statements of individual funds and account groups and also updates, clarifies, amplifies, and reorders other portions of GAAFR. Since the guide recognizes GAAFR, it is necessary to amend the guide to recognize Statement 1 as an authoritative modification of GAAFR.
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The first Statement on Standards for Accounting and Review Services (SSARS) , Compila-tion and Review of Financial Statements, was issued in December 1978. It provides guidance for reporting on unaudited financial statements of nonpublic entities . It is effective for reports on financial statements for periods ending on or after July 1, 1979. In light of these developments, the AICPA Auditing Standards Board is proposing the accompanying changes to existing AICPA pronouncements applicable to unaudited financial statements. The AICPA also plans to withdraw the publication Guide For Engagements of CPAs to Prepare Unaudited Financial Statements on July 1, 1979. The …
American Institute Of Certified Public Accountants. Forecasts And Projections Task Force;Review Of A Financial Forecast; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Nov. 23, American Institute Of Certified Public Accountants. Forecasts And Projections Task Force
American Institute Of Certified Public Accountants. Forecasts And Projections Task Force;Review Of A Financial Forecast; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Nov. 23, American Institute Of Certified Public Accountants. Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed guide discusses procedures that an accountant should apply in a review of a financial forecast and provides guidance on the preparation of the accountant's report on the forecast. A financial forecast is defined in the proposed guide as an estimate of the most probable financial position of an entity, the results of its operations and changes in its financial position for one or more future periods. The "most probable" qualification means that the assumptions used have been evaluated by management and the forecast is based on management's judgment of the most likely set of conditions and its most …
Proposed Statements On Auditing Standards : Supplementary Information On The Effects Of Changing Prices : Supplementary Oil And Gas Reserve Information;Supplementary Information On The Effects Of Changing Prices;Supplementary Oil And Gas Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Accounting Standards Board
Proposed Statements On Auditing Standards : Supplementary Information On The Effects Of Changing Prices : Supplementary Oil And Gas Reserve Information;Supplementary Information On The Effects Of Changing Prices;Supplementary Oil And Gas Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Accounting Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement on Auditing Standards on supplementary information on the effects of changing prices should be applied in conjunction with SAS No. 27 and is applicable in an examination in accordance with generally accepted auditing standards of financial statements of an entity subject to FASB Statement No. 33 or of an enity that voluntarily presents the information prescribed by that statement. The proposed SAS on supplementary oil and gas reserve quantity information offers reporting guidance for situations in which the application of the procedures causes the auditor to believe that the information may not be measured or presented within …