Business Commons^™

Accounting For Origination Costs And Loan And Commitment Fees In The Mortgage Banking Industry : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Plan For Voluntary Quality Control Review Program For Cpa Firms With Sec Practices; Discussion Draft (American Institute Of Certified Public Accountants), 1976, February 19, American Institute Of Certified Public Accountants. Committee On Self-Regulation

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Audits Of Brokers And Dealers In Securities; Statement Of Position 1976 December;, American Institute Of Certified Public Accountants. Auditing Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For Origination Costs And Loan Fees In The Mortgage Banking Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Accounting Standards Task Force On Mortgage Bankers

Exposure Drafts, Comment Letters, and Statements of Position

The Accounting Standards Division of the American Institute of Certified Public Accountants issued a Statement of Position on Accounting Practices in the Mortgage Banking Industry on December 30, 1974 (Statement of Position No. 74-12) outlining the Division's position on mortgage banker accounting for inventory of permanent mortgage loans held for sale and certain other accounting matters. The Division has also noted that mortgage bankers use a variety of practices in accounting for loan origination costs and loan fees and believes that it is desirable to narrow the range of those practices. The Division's recommendations with respect to accounting for origination …

Proposed Statement On Auditing Standards : Special Reports;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March 1, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft, if adopted, would change present practice by: 1. Requiring that the first standard of reporting, as well as all other generally accepted auditing standards, be met when an auditor examines and reports on financial statements prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles. 2. Permitting an accountant to issue a report providing negative assurance relating to the results of agreed-upon procedures on one or more specified accounts or items, and compliance with contractual agreements or regulatory requirements.

Auditor's Study And Evaluation Of Internal Control In Edp Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March, American Institute Of Certified Public Accountants. Computer Auditing Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

The basic objectives of this audit guide are to: 1. Describe and recommend procedures to be performed in a study and evaluation of EDP (Electronic Data Processing) accounting controls in an audit. 2. Assist the auditor in meeting the requirements of Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor's Study and Evaluation of Internal Control, through illustration and description of various control techniques and procedures. 3. Outline some typical tests of compliance that can be applied to EDP accounting controls. 4. Discuss, in general terms, the effect that a weakness in EDP accounting control might …

Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results

Exposure Drafts, Comment Letters, and Statements of Position

The issuance in 1972 of the United States Accounting Office's Standards for the Audits of Governmental Organizations, Programs, Activities and Functions significantly expanded the meaning of the word audit when it is to be applied to governmental and government funded activities. As a result, the CPA engaged to perform a governmental audit may now be expected to do far more than in the past. In addition to the traditional examination of financial statements in accordance with generally accepted auditing standards, expanded governmental audits may be concerned with the following questions: 1. Is the entity managing or utilizing its resources in …

Proposed Statement On Auditing Standards : Reports On Comparative Financial Statements;Reports On Comparative Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1976, July 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides guidance on reporting on comparative financial statements, whether audited or unaudited. It requires the auditor to update his opinion on prior-period audited financial statements presented on a comparative basis with those of the current period and specifies a standard report on comparative financial statements for two annual periods. The exposure draft also offers guidance on reports with differing opinions, reports with a revision of a previous opinion, and reports when a predecessor auditor has examined the prior-period financial statements.

Accounting Practices For Certain Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Sept. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Employee Retirement Income Security Act of 1974 describes an Employee Stock Ownership Plan (ESOP) as a qualified stock bonus plan, or a combination stock bonus and money purchase pension plan, designed to invest primarily in "qualifying employer securities." Qualifying employer securities include the employer's stock and its other marketable obligations. The essential differences between an ESOP and other qualified stock bonus plans are that (a) an ESOP is permitted, in certain circumstances, to employ the principles of leverage in the acquisition of employer securities and (b) the employer may be permitted, under the Tax Reduction Act of 1975, to …

Financial Accounting And Reporting By Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Oct. 8, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

This proposed amendment presents the Division's views on the following matters: • Money market funds (an addition to the Guide) • Put and call options (supersedes discussion in the Guide) • Organization expenses (an addition to the Guide) • Amortization of deferred costs (an addition to the Guide) • Payment of fees for research (an addition to the Guide) • Valuation of short-term investments (an amendment to the Guide)

Proposed Statement On Auditing Standards: Unaudited Replacement Cost Information;Unaudited Replacement Cost Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement responds to the urging of the SEC in Accounting Series Release (ASR) No. 190 that the Auditing Standards Executive Committee develop appropriate standards for the involvement of the auditor with unaudited replacement cost information presented in audited financial statements in accordance with SEC Regulation S-X. This proposed Statement recommends that the auditor perform limited inquiry procedures to provide the auditor with an understanding as to whether (a) the replacement cost information is prepared and presented in conformity with Regulation S-X of the Commission and (b) disclosures regarding the replacement cost information are consistent with management's responses to …

Proposed Statement On Auditing Standards : Required Communication Of Material Weaknesses In Internal Accounting ;Required Communication Of Material Weaknesses In Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft proposes a new requirement that an auditor advise his client's senior management and the board of directors or its audit committee of material weaknesses in internal accounting control that come to his attention incident to his examination of the client's financial statements. Such required communication will aid management in discharging its responsibility to establish and maintain a system of internal accounting control by providing them with additional knowledge of material weaknesses in such control. The importance of establishing and maintaining an effective system of internal accounting controls has recently been the subject of increased public discussion. One …

Guidelines To Assess Computerized Tax Return Systems; 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, 1976, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.

Elimination Of The Double Tax On Dividends; Statement Of Tax Policy 3, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.

Estate And Gift Tax Reform; Statement Of Tax Policy 4, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.

Code Of Professional Ethics; March 1, 1976 Edition;Concepts Of Professional Ethics [1976];Rules Of Conduct, Effective March 1, 1973 [1976];Interpretations Of Rules Of Conduct [1976];Ethics Rulings [1976], American Institute Of Certified Public Accountants

AICPA Professional Standards

The contents of this volume are arranged as follows: Code of Professional Ethics, Concepts of Professional Ethics, Rules of Conduct: Definitions and Applicability, Independence, Integrity and Objectivity, Competence and Technical Standards, Responsibilities to Clients, Responsibilities to Colleagues, Other Responsibilities and Practices, Appendixes, and Topical Index.

Aicpa Professional Standards: Statements Of Management Advisory Services As Of July 1, 1976, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.

Accounting Practices In The Record And Music Industry : Recommendation To The Financial Accounting Standards Board. August 25, 1976 : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Statements On Responsibilities In Tax Practice, American Institute Of Certified Public Accountants. Federal Tax Division

AICPA Professional Standards

No abstract provided.

Bulletin 3955 - The Sheep Skin Industry In W.A., H. E. Fels

Bulletins - 3000 - 3999

The sheep skin industry is larger than most people realise. Its importance is shown by F.O.B. values of sheep skin exports from Australia in 1972/73, compared with sheep meats, wheat and iron ore,

F.O.B, values of exports - Australia, 1972/73

Sheep skins, with and without wool on $110 million

Mutton and lamb Exports $119 million

Wheat $274 million

Iron ore and concentrates $439 million

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, Spring 1976, Daniel Lincolm Sweeney

AICPA Annual Reports

No abstract provided.

Tabulation Of Cpas As Of July 31, 1976, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Accounting Practices For Certain Employee Stock Ownership Plans : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-3;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Aicpa Annual Report 1975-76, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Uniform Cpa Examination Questions May 1974 To November 1975, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Accounting Hall Of Fame: Profiles Of Thirty-Six Members, Thomas J. Burns, Edward N. Coffman

Accounting Hall of Fame Brochures

No abstract provided.

Auditor's Report For Erisa, American Institute Of Certified Public Accountants. Auditing Standards Division

Guides, Handbooks and Manuals

No abstract provided.

Reciprocity And Temporary Practice Requirements For Cpas, American Institute Of Certified Public Accountants. Committee On State Legislation

Guides, Handbooks and Manuals

No abstract provided.

Message From The Chairman On Current Ethics Enforcement Policy, Michael N. Chetkovich

Guides, Handbooks and Manuals

No abstract provided.