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2002

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Articles 1231 - 1260 of 1468

Full-Text Articles in Business

Organizational Climate And Commitment: A Case Study Of An Urban Nonprofit Organization, William Sawyer Grant Jan 2002

Organizational Climate And Commitment: A Case Study Of An Urban Nonprofit Organization, William Sawyer Grant

Theses and Dissertations in Urban Services - Urban Management

This qualitative study investigates the relationship between the two constructs: Organizational Climate and Organizational Commitment.

Litwin and Stringer (1968) suggested that a molar model is needed to explain employee behavior and motivation. Climate was proposed as this molar construct. Research concerning Organizational Climate resulted in multiple definitions and little consensus concerning the number and use of multiple dimensions of this construct. The almost exclusive use of survey methods coupled with methodological confusion with Organizational Culture created difficulty with the use of this important construct.

Organizational Commitment research resulted in a number of competing definitions. Research by Meyer and Allen (1997) …


Integrating The Activities Required To Recruit And Retain Profitable Customers In Contemporary Retail Banking, Susan Walsh Jan 2002

Integrating The Activities Required To Recruit And Retain Profitable Customers In Contemporary Retail Banking, Susan Walsh

Articles

Today’s high street retail bank faces a major challenge in integrating the marketing activities required both to recruit new customers and to retain existing profitable ones. The challenge involves a judicious mix of “transaction marketing” – mainly aimed at winning new clients – and of “relationship marketing”- largely aimed at retaining present ones. Evidence from a detailed qualitative study of marketing practice in a UK high street bank, a subsidiary of an Irish headquartered bank, demonstrates just how problematic achieving this balance can be. The date indicates that this bank underinvested in a number of activities that are of primary …


The Future Of The Forestry Sector In Ireland, Siobhan Mccarthy Jan 2002

The Future Of The Forestry Sector In Ireland, Siobhan Mccarthy

Articles

The most recent government strategy statement on forestry sets a planting target of 20,000 hectares annually for the Republic of Ireland, but in recent years this target has not been met. Public afforestation is now limited to the management and replacement of existing forests, so private afforestation must increase if this target is to be achieved. This article quantifies the relative importance of competing forestry and agricultural policy incentives in explaining trends in private afforestation. Several policy reforms to encourage forestry planting are proposed, including greater integration of forestry with the Rural Environment Protection Scheme and increasing the upfront payments …


Dublin Visitor Suvery 2002, Gerard Dunne, Sheila Flanagan Jan 2002

Dublin Visitor Suvery 2002, Gerard Dunne, Sheila Flanagan

Datasets

Each annual report contains data relating to a survey of 1000 overseas visitors to Dublin which look at their attitudes, motives and touristic behaviour. The key objectives of the survey was to improve the quality of urban tourism information within a Dublin City context and to provide those engaged in a wide range of tourism activities within Dublin city with the necessary information to make management decisions.


See Me, Touch Me, Feel Me':(Im)Proving The Bodily Sense Of Masculinity, Marc Ouellette Jan 2002

See Me, Touch Me, Feel Me':(Im)Proving The Bodily Sense Of Masculinity, Marc Ouellette

Reconstruction: Studies in Contemporary Culture

[First paragraph]

Ultimately, this paper stems from two cultural strands which intersect in one cultural form, self-improvement advertising aimed at men. The first of these is the figure of the new man, which appeared in the mid-1980s. The novelty lies in the positioning of masculine bodies precisely for the purpose of being seen. The available criticism was not equipped to account for these positionings. The second cultural strand, the proliferation of technologies which alter the body itself, as opposed to its coverings, makes the gap in the criticism more apparent. The two cultural trends intersect most noticeably in the advertisements …


Web Publishing Using Ms Word, Christie Carlsen Jan 2002

Web Publishing Using Ms Word, Christie Carlsen

Graduate Research Papers

I was approached by a motorcross club and asked to build a Website to represent their club. The purpose of the website is to promote the club to attract new members, announce up-coming events, show a member list with contact numbers, and provide a page to place pictures of past events. The club has limited funds, therefore they intend to maintain their site themselves and asked if I would show a selected few members the process. I had to find a way to educate club members on how to maintain their web page after I created and published the original …


What Parents And Teachers Want To Know About Schools And How Schools Can Advertise This Information Using Technology, Denise H. Krefting Jan 2002

What Parents And Teachers Want To Know About Schools And How Schools Can Advertise This Information Using Technology, Denise H. Krefting

Graduate Research Papers

Finding good teachers is becoming very competitive in our nation as a large number of teachers will be retiring and fewer people are entering the profession. Parents are now shopping for the school that they want their children to attend and then finding the home in that district. The possibility of school vouchers is encouraging this. Schools need to be able to advertise information to potential employees and parents of their school district.

The Waukee School district in Waukee, Iowa works to create an informational CD made available to parents and employees is used as an example of what information …


Corporate Universities : What Companies Should Know, Megan Riley Jan 2002

Corporate Universities : What Companies Should Know, Megan Riley

Graduate Research Papers

This paper reviews the research conducted about corporate universities. Our society lives in constant change, in regards to roles, skills, careers, and technology. Continual staff development seems to be requiring technology, as corporate universities are becoming more evident throughout the business world. Corporate universities differ from traditional training programs by providing employees with cutting edge information, in order to keep the company competitive. The research cited in this paper addresses the need to constantly update and transform their training programs, so that employees maintain and enhance their role as a productive and lifelong learner.


Performance Improvement Or Training : What Is The Difference?, Travis Kramer Jan 2002

Performance Improvement Or Training : What Is The Difference?, Travis Kramer

Graduate Research Papers

The issue of training or performance improvement in the corporate workplace is of vital importance to trainers, instructional designers, and human resource development specialists. Recent research indicates a need to reach beyond training to performance improvement.

This review provides insight into how training was conducted in the past, focusing on training that was specific to the task, compared to how training is conducted today. Today's organizations focus on improving the performance of the organization's employees. The use of knowledge management systems has emerged in initiatives that seek to improve an organizations performance.

In the future, it is recommended that training …


Evaluating School Media Specialists, Pamela J. Wible Jan 2002

Evaluating School Media Specialists, Pamela J. Wible

Graduate Research Papers

Guidelines for successful media specialists are available from a variety of reputable sources, but specific criteria and measurement tools for evaluation by school administrators either are not in place or are not implemented. The purpose of this videotape was to portray the variety of criteria which can be incorporated by administrators for the evaluation of school media specialists.

The program opened with the title Evaluation of School Library Media Specialists. The videotape presented criteria administrators can use in evaluating school media specialists. The criteria were presented in a direct, clear-cut approach using graphics and staged scenarios. Dr. Connie Erpelding, Ed.D., …


2002 Rosabeth Moss Kanter Award For Excellence In Work-Family Research Publication, Center For Families, Center For Work And Families Jan 2002

2002 Rosabeth Moss Kanter Award For Excellence In Work-Family Research Publication, Center For Families, Center For Work And Families

Center for Families Publications

No abstract provided.


Blue Cross And Blue Shield Of Florida Annual Report: 2002, Blue Cross Of Florida, Inc. Jan 2002

Blue Cross And Blue Shield Of Florida Annual Report: 2002, Blue Cross Of Florida, Inc.

Florida Blue Archives Printed Materials

Annual company report for 2002 detailing Blue Cross of Florida's business operations, financial assets and expenditures, and executive leadership.


Persistence And Visibility Of Group Faultlines: A Theoretical Model Of The Effect Of Group Culture And Team Identity On The Group Faultlines-Organizational Conflict Link, Katerina Bezrukova, Karen A. Jehn, Madhan Gounder Jan 2002

Persistence And Visibility Of Group Faultlines: A Theoretical Model Of The Effect Of Group Culture And Team Identity On The Group Faultlines-Organizational Conflict Link, Katerina Bezrukova, Karen A. Jehn, Madhan Gounder

Psychology

We expand the group faultline theory by taking into account the relative importance of various demographics within the group that can trigger the formation of strong group faultlines. We draw on group faultline theory (Lau & Murnighan, 1998), social identity and categorization theories (Turner & Tajfel, 1986), social dominance theory (Sidanius & Pratto, 1999), and evolutionary psychology (Kurzban & Leary, 2001) to predict how group faultlines affect conflict. We propose that the visible demographic characteristics (age, race, and gender) will be more influential than the non-visible (education, tenure, and function) in determining the interaction patterns within the group (Thatcher & …


The Value Of Achievement And Responses To The Work Environment, Cheryl L. Adkins, Stefanie E. Naumann Jan 2002

The Value Of Achievement And Responses To The Work Environment, Cheryl L. Adkins, Stefanie E. Naumann

Eberhardt School of Business Faculty Articles

The value of achievement has long been thought to relate to job performance; however, we still do not fully understand the process through which this occurs. The present study examined the relationship between achievement and responses to the work environment. Five-hundred-twenty- four sales and service agents at a major firm in the transportation industry participated in the study. Achievement was positively related to perceptions of the work environment, satisfaction with intrinsic aspects of the job, job satisfaction and organizational commitment, and performance. The findings suggest that achievement may serve as a “lens” through which the work environment is viewed.


Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports As Required By The New Jersey Administrative Code; Statement Of Position 02-1;, American Institute Of Certified Public Accountants. New Jersey Annual Claims Prompt Payment Reports Task Force Jan 2002

Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports As Required By The New Jersey Administrative Code; Statement Of Position 02-1;, American Institute Of Certified Public Accountants. New Jersey Annual Claims Prompt Payment Reports Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

In response to a request from the Securities and Exchange Commission (SEC), the Auditing Standards Board (ASB) agreed to reconsider the guidance in SAS No. 50 with respect to the provision permitting an accountant to issue a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a specific entity ("hypothetical transactions"). The SEC has expressed concerns regarding the appropriate use of these reports and whether such reports are in the best interest of the public. Due to the nature of a hypothetical transaction, there is no way for a reporting accountant to know, …


Proposed Statement Of Position : Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator;Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2002

Proposed Statement Of Position : Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator;Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) amends the AICPA Audit and Accounting Guide Health Care Organizations (Guide) to address how nongovernmental not-for-profit health care organizations should report gains or losses on hedging and nonhedging derivative instruments under Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, as amended. The SOP requires the following: 1. Not-for-profit health care organizations should apply the provisions of FASB Statement No. 133 (including the provisions pertaining to cash flow hedge accounting) in the same manner as for-profit enterprises. 2. Not-for-profit health care organizations should provide all …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2002

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION NO. 101-1A.2 UNDER RULE 101: Interpretation of Rule 101; 2. PROPOSED REVISION OF INTERPRETATION NO. 101-2 UNDER RULE 101: Employment or Association With Attest Clients Former Practitioners and Firm Independence; 3. PROPOSED REVISION OF INTERPRETATION NO. 101-10 UNDER RULE 101: The Effect on Independence of Relationships With Entities Included in the Governmental Financial Statements; 4. PROPOSED REVISION OF ETHICS RULING NO. 41 UNDER RULE 101: Financial Services Company Has Custody of a Member's Assets Member as Auditor of Insurance Company; 5. PROPOSED REVISION OF ETHICS RULING NO. 70 UNDER RULE 101: Member's Depository Relationship With …


Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to an accountant performing a review of interim financial information of: 1. A public entity, or 2. A nonpublic entity that makes a filing with a regulatory agency in preparation for a public offering or listing, and has had or is currently having its latest annual financial statements audited. The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end. The term accountant, as used …


Proposed Statement On Standards For Accounting And Review Services, Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Aug. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2002

Proposed Statement On Standards For Accounting And Review Services, Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Aug. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

Periodically, the Accounting and Review Services Committee (ARSC) issues an Omnibus Statement. The Omnibus includes proposed revisions to existing Statements on Standards for Accounting and Review Services (SSARSs) that have been accumulated over a period of time. The proposed revisions due to the significance of the issues and cost benefit considerations do not in and of themselves warrant the issuance of separate standards. Therefore, an Omnibus is issued. 1. The auditing literature allows an accountant who may be associated with financial statements of a public company, but has not audited or reviewed such statements, to state that he or she …


Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2002

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.


Mastering The Art Of Marketing Professional Services : A Step-By-Step Best Practices Guide, Allan S. Boress, Michael G. Cummings, American Institute Of Certified Public Accountants. Accounting Practice Committee Jan 2002

Mastering The Art Of Marketing Professional Services : A Step-By-Step Best Practices Guide, Allan S. Boress, Michael G. Cummings, American Institute Of Certified Public Accountants. Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333;Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Feb. 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333;Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Feb. 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to auditors in fulfilling their responsibility as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards (GAAS). The exposure draft also includes Appendix B, "A Proposed Amendment to SAS No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU section 230, 'Due Professional Care in the Performance of Work.'" In 1997 the Auditing Standards Board (ASB) issued SAS No. 82, Consideration of Fraud in a Financial Statement Audit (AICPA, Professional Standards, vol.1, AU secs. 110, …


Proposed Statement On Quality Control Standards : Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Quality Control Standards : Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice (AICPA, Professional Standards, vol. 2, QC sec. 20.03), is being amended to clarify that deficiencies in individual audit, attest, compilation, and review engagements do not, in and of themselves, indicate that the firm's system of quality control is insufficient to provide it with reasonable assurance that its personnel comply with applicable professional standards. By the addition of a footnote, this amendment would clarify the relationship of deficiencies in individual engagements and a firm's system of quality control. This proposed Statement …


Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Periodically, the Auditing Standards Board (ASB) issues an Omnibus Statement. The Omnibus includes proposed revisions to existing standards, either Statements on Auditing Standards (SAS) or Statements on Standards for Attestation Engagements (SSAE) that have been accumulated over a period of time. The proposed revisions due to the significance of the issue and cost benefit considerations do not in and of themselves warrant the issuance of separate standards. Therefore, an Omnibus is issued. 1. SAS No. 95, Generally Accepted Auditing Standards (AICPA Professional Standards, vol. 1, AU sec. 150) provides guidance with respect to the authoritative nature of generally accepted auditing …


Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

In recent years, generally accepted accounting principles (GAAP) have required entities to significantly increase the use of fair value for measuring, presenting, and disclosing in their financial statements assets, liabilities, and specific components of equity. The business environment and GAAP that apply to the transactions and events in that environment have become more complex. Along with that complexity and the increased use of fair value measurements and disclosures comes an increasing acknowledgment of the importance of fair values in the financial reporting process. The ASB believes that a Statement on Auditing Standards (SAS) providing overall guidance on auditing considerations relating …


Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2002

Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) provides guidance on accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts. This SOP requires, among other things, the following: 1. Separate account presentation. This SOP concludes that the portion of separate account assets representing contract holder funds should be measured at fair value and reported in the insurance enterprise's financial statements as a summary total, with an equivalent summary total for related liabilities, if the separate account arrangement meets all of the criteria specified in paragraph 10 of this SOP. If a separate account arrangement does not meet …


Proposed Tax Standards Interpretation : Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Nov. 11, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2002

Proposed Tax Standards Interpretation : Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Nov. 11, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Statements on Standards for Tax Services (SSTSs) Nos. 1 through 8 and Interpretation 1-1 to Statement No. 1, “Realistic Possibility Standard,” reflect the AICPA’s standards of tax practice and delineate members’ responsibilities to taxpayers, the public, the government, and the profession. The Statements are intended to be part of an ongoing process that may require changes to and interpretations of current SSTSs in recognition of the accelerating rate of change in tax laws and the continued importance of tax practice to members. A significant area of many members’ tax practices involves assisting taxpayers in tax planning. An area of recurring …


Aicpa Professional Standards: Attestation Standards As Of June 1, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Aicpa Professional Standards: Attestation Standards As Of June 1, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee Jan 2002

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee

AICPA Professional Standards

No abstract provided.