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Articles 1 - 19 of 19
Full-Text Articles in Business
Audits Of Brokers And Dealers In Securities; Statement Of Position 1976 December;, American Institute Of Certified Public Accountants. Auditing Standards Division
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 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
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
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.
Accounting Practices In The Recorded And Printed Music Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 4, Institute Of Certified Public Accountants. Accounting Standards Task Force On Entertainment Companies
Accounting Practices In The Recorded And Printed Music Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 4, Institute Of Certified Public Accountants. Accounting Standards Task Force On Entertainment Companies
Exposure Drafts, Comment Letters, and Statements of Position
TABLE OF CONTENTS GENERAL BACKGROUND: Record Manufacturing— General description The record master Marketing Recording artist contracts Music Publishing-General description Royalties REVENUE RECOGNITION: Industry Practice The Division's Conclusion INVENTORY VALUATION: Industry Practice The Division's Conclusion COMPENSATION OF ARTISTS: Industry Practice The Division's Conclusion COSTS OF RECORD MASTERS: Industry Practice The Division's Conclusion LICENSOR INCOME/LICENSEE COST: Industry Practice The Division's Conclusion INTANGIBLE ASSETS ACQUIRED IN A BUSINESS COMBINATION MUSIC PUBLISHERS
Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This is an exposure draft of a Statement on Auditing Standards on public reporting on limited reviews of interim financial information. The exposure period is unavoidably short so that the Committee can furnish guidance to CPAs who may be asked to report on limited reviews early in 1976. We recognize that this is traditionally a very busy time for CPAs but seek to assure that this exposure draft nevertheless will receive appropriate attention. In developing this exposure draft the Auditing Standards Executive Committee considered the provisions of the SEC's Accounting Series Release (ASR) No. 177, which permits a registrant to …
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
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 …
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
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 …
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
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.
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement does not contain specific procedures to detect an illegal act by a client. An examination in accordance with generally accepted auditing standards cannot be expected to provide assurance that illegal acts will be detected. This limitation is considered in another proposed Statement entitled "The Independent Auditor's Responsibility for the Detection of Errors and Irregularities" also issued for comment today. The proposed Statement does specify that the auditor should be aware of the possibility that illegal acts may have occurred that may have a material effect on the financial statements. It further requires that should an auditor become …
Proposed Statement On Auditing Standards : The Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities;Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : The Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities;Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement clarifies the auditor's responsibility for detecting errors or irregularities in an examination of financial statements in accordance with generally accepted auditing standards. It specifies that an independent auditor should plan his examination to search for errors or irregularities that would have a material effect on the financial statements. The proposed Statement also recognizes that an audit provides reasonable, but not absolute, assurance that financial statements are not materially affected by errors or irregularities. The concept of reasonable assurance is discussed and definitions of the terms errors and irregularities are given.
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
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 …
Valuation Of Certain Real Estate And Loans And Receivables Collateralized By Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May 25, American Institute Of Certified Public Accountants. Accounting Standards Committee On Real Estate Accounting
Valuation Of Certain Real Estate And Loans And Receivables Collateralized By Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May 25, American Institute Of Certified Public Accountants. Accounting Standards Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
Statement of Position No. 75-2, issued on June 27, 1975, presents recommendations of the Accounting Standards Division on Accounting Practices of Real Estate Investment Trusts. The Committee on Real Estate Accounting has considered whether the conclusions in that Statement with respect to the valuation of real estate should be recommended to the Financial Accounting Standards Board (FASB) as applicable to companies that are not REITs; the accompanying exposure draft presents the Committee's views on that and related issues.
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
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
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
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
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
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 …
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
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.
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
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.