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Full-Text Articles in Business

Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1979

Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Proposed Statement On Auditing Standards : The Relationship Of Generally Accepted Auditing Standards To Quality Control Standards Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm;Relationship Of Generally Accepted Auditing Standards To Quality Control Standards;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 17, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee, American Institute Of Certified Public Accountants. Quality Control Standards Committee Jan 1979

Proposed Statement On Auditing Standards : The Relationship Of Generally Accepted Auditing Standards To Quality Control Standards Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm;Relationship Of Generally Accepted Auditing Standards To Quality Control Standards;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 17, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee, American Institute Of Certified Public Accountants. Quality Control Standards Committee

Exposure Drafts, Comment Letters, and Statements of Position

The individual independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 of the rules of conduct of the code of professional ethics of the American Institute of Certified Public Accountants requires members to comply with such standards when associated with financial statements. Quality control for a CPA firm, as referred to in this statement, applies to all auditing and accounting and review services for which professional standards have been established. Although the provisions of this statement may be applied to other segments of a firm's practice, such as providing tax services or …


Proposed Statement Of Position : Accounting For Real Estate Acquisition, Development, And Construction Costs;Accounting For Real Estate Acquisition, Development, And Construction Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1979, July 23, American Institute Of Certified Public Accountants. Real Estate Accounting Committee Jan 1979

Proposed Statement Of Position : Accounting For Real Estate Acquisition, Development, And Construction Costs;Accounting For Real Estate Acquisition, Development, And Construction Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1979, July 23, American Institute Of Certified Public Accountants. Real Estate Accounting Committee

Exposure Drafts, Comment Letters, and Statements of Position

Recent trends in the real estate industry have produced dramatic increases in the size of enterprises, the cost of individual projects, and the time required to complete the development of individual projects. Those developments have focused attention on the need for guidance on accounting for costs associated with real estate acquisition, development, and construction. The accounting standards division of the American Institute of Certified Public Accountants has prepared this statement of position in response to that need. The recommendations in this statement apply to accounting for real estate acquisition, development, and construction costs in financial statements that are intended to …


Proposed Statement Of Position: Clarification Of Reporting Practices Concerning Hospital-Related Organizations;Clarification Of Reporting Practices Concerning Hospital-Related Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Aug. 31, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters Jan 1979

Proposed Statement Of Position: Clarification Of Reporting Practices Concerning Hospital-Related Organizations;Clarification Of Reporting Practices Concerning Hospital-Related Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Aug. 31, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters

Exposure Drafts, Comment Letters, and Statements of Position

The subcommittee on health care matters believes that the section of the Hospital Audit Guide, "Other Related Organizations'' (pages 11 and 12), should be superseded by and replaced with the following text.


Proposed Statement Of Position : Accounting For Performance Of Construction-Type And Certain Production-Type Contracts;Accounting For Performance Of Construction-Type And Certain Production-Type Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 21, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 1979

Proposed Statement Of Position : Accounting For Performance Of Construction-Type And Certain Production-Type Contracts;Accounting For Performance Of Construction-Type And Certain Production-Type Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 21, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Exposure Drafts, Comment Letters, and Statements of Position

This statement of position provides guidance on the application of generally accepted accounting principles in accounting for the performance of contracts for the construction of facilities, the production of unique goods, or the provision of related services to a buyer's specifications. The determination of the point or points at which revenue should be recognized as expenses is a major accounting issue common to all business enterprises engaged in the performance of contracts of the types covered by this statement. Accounting for such contracts is essentially a process of measuring the results of relatively long-term events and allocating those results to …


Proposed Statement On Auditing Standards, Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests;Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1979

Proposed Statement On Auditing Standards, Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests;Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed Statement describes the broad categories of financial statement assertions referred to in SAS No. 1, section 330, "Evidential Matter," and provides guidance to the auditor on how to consider them in (a) developing audit objectives and (b) designing substantive tests to achieve those objectives. The proposed Statement does not modify section 330 but provides additional guidance to help the auditor in selecting procedures in specific circumstances.


Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1979

Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The proposed SAS would provide guidance in connection with an engagement to report on whether an entity's system, taken as a whole, was sufficient to meet the objectives of internal accounting control. This would be a voluntary service and not mandated as part of an audit. The proposed SAS would also provide guidance on reports based solely on a study and evaluation of internal accounting control that was made as part of an audit of the entity's financial statements and on reports based on pre-established criteria of regulatory agencies. Distribution of these reports is to be restricted to an entity's …


Statements Of Position Of The Accounting Standards Division As Of January 1, 1979, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1979

Statements Of Position Of The Accounting Standards Division As Of January 1, 1979, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Professional Standards: Auditing As Of July 1, 1979, American Institute Of Certified Public Accountants Jan 1979

Aicpa Professional Standards: Auditing As Of July 1, 1979, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Audits Of Fire And Casualty Insurance Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1979

Audits Of Fire And Casualty Insurance Companies (1979); 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.


Savings And Loan Associations (1979); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations Jan 1979

Savings And Loan Associations (1979); 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.


Computer-Assisted Audit Techniques (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Computer Services Executive Committee Jan 1979

Computer-Assisted Audit Techniques (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Computer Services Executive Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Controls Over Using And Changing Computer Programs; Computer Services Guidelines, American Institute Of Certified Public Accountants Jan 1979

Controls Over Using And Changing Computer Programs; Computer Services Guidelines, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1979, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1979

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1979, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Referendum: Background Information On Proposed Amendments To The Code Of Professional Ethics, January 30, 1979, American Institute Of Certified Public Accountants Jan 1979

Referendum: Background Information On Proposed Amendments To The Code Of Professional Ethics, January 30, 1979, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Taxation Of The Formation And Combination Of Business Enterprises; Statement Of Tax Policy 5, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1979

Taxation Of The Formation And Combination Of Business Enterprises; Statement Of Tax Policy 5, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1979, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1979

Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1979, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films; Statement Of Position 79-4;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1979

Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films; Statement Of Position 79-4;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


System Of Quality Control For A Cpa Firm; Statement On Quality Control Standards 1, American Institute Of Certified Public Accountants. Quality Control Standards Committee Jan 1979

System Of Quality Control For A Cpa Firm; Statement On Quality Control Standards 1, American Institute Of Certified Public Accountants. Quality Control Standards Committee

AICPA Professional Standards

No abstract provided.


Audits Of Stock Life Insurance Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1979

Audits Of Stock Life Insurance Companies (1979); 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.


Accounting For Profit Recognition On Sales Of Real Estate (1979); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Accounting For Real Estate Jan 1979

Accounting For Profit Recognition On Sales Of Real Estate (1979); Industry Accounting Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Accounting For Real Estate

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Investment Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies Jan 1979

Audits Of Investment Companies (1979); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Annual Report 1978-79, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1979

Annual Report 1978-79, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1979, James H. Macneill, Mary Mcinnes Jan 1979

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1979, James H. Macneill, Mary Mcinnes

AICPA Annual Reports

No abstract provided.


Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee Jan 1979

Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee

Exposure Drafts, Comment Letters, and Statements of Position

An exposure draft of a proposed audit and accounting guide on "Oil and Gas Reserve Information Required by Regulation S-X" accompanies this letter. The proposed guide discusses the auditing procedures to be applied to oil and gas reserve information that is required by the SEC to be included in the notes to the financial statements of entities with oil and gas producing activities . The proposed guide originally was developed because of FASB Statement no . 19 requirements and amendments to Regulation S-X by the Securities and Exchange Commission (ASR nos. 253 and 257) . The FASB has amended FASB …


Tabulation Of Cpas As Of July 31, 1979, American Institute Of Certified Public Accountants (Aicpa) Jan 1979

Tabulation Of Cpas As Of July 31, 1979, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Mcdonnell Douglas Spirit, Eastern Edition, January 1979, Mcdonnell Douglas Jan 1979

Mcdonnell Douglas Spirit, Eastern Edition, January 1979, Mcdonnell Douglas

McDonnell Douglas Corporate Newsletters

McDonnell Douglas Spirit, Eastern Edition, January 1979 corporate newsletter.


Information For Cpa Candidates (1979), American Institute Of Certified Public Accountants. Board Of Examiners Jan 1979

Information For Cpa Candidates (1979), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Sample Engagement Letters For An Accounting Practice. Supplement, American Institute Of Certified Public Accountants. Continuing Professional Education Division Jan 1979

Sample Engagement Letters For An Accounting Practice. Supplement, American Institute Of Certified Public Accountants. Continuing Professional Education Division

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Handbook, American Institute Of Certified Public Accountants Jan 1979

Aicpa Handbook, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.