Business Commons^™

Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division

Guides, Handbooks and Manuals

No abstract provided.

State Tax Return Preparation Guide For All States' Individual State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.

State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.

Meeting The Media: A Guide To Working Effectively With Reporters, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Resource: Aicpa's Accounting And Auditing Literature, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Understanding And Implementing Gasb's New Financial Reporting Model : A Question And Answer Guide For Preparers And Auditors Of State And Local Government Financial Statements;, Venita M. Wood, Susan Frohlich

Guides, Handbooks and Manuals

No abstract provided.

Winning Tax Strategies And Planning For Athletes And Entertainers: Participants's Manual;, Barry Klarberg, Robert Raiola

Guides, Handbooks and Manuals

No abstract provided.

Economic Platforms: An “Ecosystem” Model For Strategy, Alignment And Implementation, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Cpa Vision Process: Surfing The Wave Of Change, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Income Reconstruction : A Guide To Discovering Unreported Incom, Kalman A. Barson

Guides, Handbooks and Manuals

No abstract provided.

Financial Statement Presentation And Disclosure Practices For Not-For-Profit Organizations, Richard F. Larkin, Susan Frohlich

Guides, Handbooks and Manuals

No abstract provided.

Center For Professional Ethics, Volume 1, Issue 2, 1999, Case Western Reserve University

Center for Professional Ethics

Table of Contents:

• Panel Meets to Discuss Hate Crime Legislation
• Voices of Diversity
• Director's Corner: Distraction & the Good Society by Robert P. Lawry
• Ethics in Leadership
• Jean Bethke Elshtain Addresses CWRU
• News and Notes

Not-For-Profit Organizations Industry Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audit Issues In Revenue Recognition (1999); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Casinos With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Bulletin 4397 - Stone Fruit From Western Australia - At A Glance, Glynn Ward, Geraldine Pasqual, Eleanor Melvin-Carter

Bulletins 4000 -

Western Australia produces a range of horticultural commodities including fruit, vegetables, flowers, nursery products and wine as part of its fast growing $400 million horticultural industry. Natural advantages such as climate and clean environment, soils and water make Western Australia an ideal place to supply a variety of high quality produce to domestic and international markets.

The stone fruit industry in Western Australia is booming with large production increases predicted. Production from well established plum, peach and nectarine orchards in 1996/97 is estimated at $17 million and exports have doubled in the past five years to $10 million in 1998/99. …

Bulletin 4384 - New Asian Vegetables From Western Australia - At A Glance, Vynka Mcveigh, Soon Chye Tan Dr, Geraldine Pasqual

Bulletins 4000 -

Western Australia produces a range of horticultural commodities including fruit, vegetables, flowers, nursery products and wine as part of its fast growing $400 million horticultural industry. Natural advantages such as climate and clean environment, soils and water make Western Australia an ideal place to supply a variety of high quality produce to domestic and international markets.

Western Australia is Australia's largest exporter of fresh vegetables, sending a range of products to over 20 countries. A strong export trade has developed with South East Asia and growing opportunities exist in other markets in Asia and in the Northern Hemisphere. Western Australia …

Guidance To Practitioners In Conducting And Reporting On An Agreed-Upon Procedures Engagement To Assist Management In Evaluating The Effectiveness Of Its Corporate Compliance Program; Statement Of Position 99-1;, American Institute Of Certified Public Accountants. Health Care Pilot Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Aicpa Professional Standards: Attestation Standards As Of June 1, 1999, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Accounting For And Reporting Of Certain Defined Contribution Plan Investments And Other Disclosure Matters : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For And Reporting Of Postretirement Medical Benefit (401(H)) Features Of Defined Benefit Pension Plans : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-2;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement Of Position : Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend chapters 3 and 4 of the AICPA Audit and Accounting Guide, Audits of Employee Benefit Plans (the Guide). This proposed SOP would amend SOP 94-4, Reporting of Investment Contracts Held by Health and Welfare Benefit Plans and Defined Contribution Plans, and SOP 92-6, Accounting and Reporting by Health & Welfare Benefit Plans. This proposed SOP would simplify disclosures for certain investments and would supersede AICPA Practice Bulletin 12, Reporting Separate Investment Fund Option Information of Defined Contribution Pension Plans. This proposed SOP would accomplish the following: a. Amend paragraph 3.20 of the …

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA Peer Review Board is issuing this exposure draft to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2 PR section 100). This proposal: 1. Replaces the term "on-site peer review" with "systemic review" in order to more accurately describe this type of peer review. On a systemic review, the reviewer expresses an opinion on the firm's system of quality control (page 7). 2. Changes the definition of engagements that require a firm to have an on-site (systemic) review. Firms that perform services listed in paragraph 4 of the Standards (which includes review …

Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : (A Revision Of Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : And The Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : (A Revision Of Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : And The Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement;Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 17, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is considering the issuance of two Statements on Quality Control Standards (SQCSs) to provide a CPA firm with improved guidance for establishing and maintaining a quality control system for its accounting and auditing practice. Proposed Statement of Quality Control Standard, System of Quality Control for a CPA Firm's Accounting and Auditing Practice (A Revision of SQCS No. 2) In recent years, the Securities and Exchange Commission (SEC) has successfully brought enforcement actions against individuals who, in the SEC's opinion, did not apply professional standards in his or her role as the concurring partner reviewer on …

Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999);Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999); Exposure Draft (American Institute Of Certified Public Accountants), 1999, Apr. 22, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) amends various SASs and consists of the following three parts: Part 1, Audit Adjustments; Part 2, Reporting on Consistency; and Part 3, Service Organizations. Part 1 AUDIT ADJUSTMENTS: The amendments in part 1 of this proposed SAS are being issued to establish audit requirements that would encourage audit clients to record financial statement adjustments proposed by auditors in audits of financial statements. The Auditing Standards Board (ASB) believes such requirements would improve the financial statement reporting process. Part 1 of this proposed SAS would amend three SASs to establish audit requirements that clarify …

Proposed Statement On Auditing Standards : Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information;Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Oct. 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

On September 28, 1998, Securities and Exchange Commission (SEC) Chairman Arthur Levitt, Jr., expressed significant concern about the quality of financial reporting in corporate America. Chairman Levitt described the problem as one that must be addressed by the entire financial community rather than the government alone and called for several actions, including the formation of a blue ribbon panel to develop recommendations to improve audit committee performance. The panel was formed and named the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC). In February 1999, the BRC issued Report and Recommendations of the Blue Ribbon Committee …

Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Written Business Valuations ;Financial Statements Included In Written Business Valuations; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

Financial statements included in written business valuations frequently contain departures from generally accepted accounting principles (GAAP) or an other comprehensive basis of accounting (OCBOA) because the purpose of such financial statements is solely to assist in developing and presenting the business valuation of an entity. This Statement is being issued to exempt financial statements included in written business valuations from the applicability of Statement on Standards for Accounting and Review Services (SSARS) 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), because users of these statements do not require that the statements be in …

Comment Letter On Accounting For Certain Transactions Involving Stock Compensation: An Interpretation Of Apb Opinion No. 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee. Stock Compensation Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters On Proposed Statement On Auditing Standards, Auditing Financial Instruments, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.