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2003

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Articles 1201 - 1230 of 1407

Full-Text Articles in Business

Empirical Study Of Attributes And Perceived Benefits Of Applications Integration For Enterprise Systems, Lester A. Singletary Jan 2003

Empirical Study Of Attributes And Perceived Benefits Of Applications Integration For Enterprise Systems, Lester A. Singletary

LSU Doctoral Dissertations

This research investigates the very essence of integration by focusing on the integration of applications for enterprise systems. Integration is a large and complex topic recognized as a key concept in a wide variety of IT domains that dates back to the dawn of the computer era. The evolution of IT integration has included integration of sub-routines of computer programs, integration of separate islands of data to create common databases, and integration of disparate applications to form enterprise systems. Perhaps the most touted characteristic and principal goal of enterprise systems is integration although virtually no research is available regarding this …

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Controlling Controlling Shareholders, Ronald J. Gilson, Jeffrey N. Gordon Jan 2003

Controlling Controlling Shareholders, Ronald J. Gilson, Jeffrey N. Gordon

Faculty Scholarship

The rules governing controlling shareholders sit at the intersection of the two facets of the agency problem at the core of public corporations law. The first is the familiar principal-agency problem that arises from the separation of ownership and control. With only this facet in mind, a large shareholder may better police management than the standard panoply of market-oriented techniques. The second is the agency problem that arises between controlling and non-controlling shareholders, which produces the potential for private benefits of control. There is, however, a point of tangency between these facets. Because there are costs associated with holding a …

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The Effect Of Taxes On The Pricing Of Defaultable Debt, Kian Guan Lim, Fenghua Song, Mitchell Craig Warachka Jan 2003

The Effect Of Taxes On The Pricing Of Defaultable Debt, Kian Guan Lim, Fenghua Song, Mitchell Craig Warachka

Research Collection Lee Kong Chian School Of Business

Empirical studies have documented the dependence of corporate credit spreads on default risk, equity premiums, and taxes. However, taxes have previously not been incorporated into reduced-form credit risk models. Therefore, we first extend the existing literature by considering a default intensity that depends on taxes as well as the default-free short rate and a market index. Consequently, we establish a theoretical basis to explain previous empirical findings regarding the significant impact of taxation on defaultable bond prices. Unlike previous models, tax implications for defaultable debt cannot be constructed from a sum of tax effects on zero coupon bonds. Our empirical …

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Bargaining For Competitiveness: Law, Research, And Case Studies, Richard N. Block Editor Jan 2003

Bargaining For Competitiveness: Law, Research, And Case Studies, Richard N. Block Editor

Upjohn Press

This book offers an analysis of the relationship among collective bargaining, firm competitiveness, and employment protections and creation in the United States. The contributors provide an overview of the legal framework and the economic and industrial relations research on collective bargaining, competitiveness, and employment, then follow with four case studies that provide insights into the process of collective bargaining and its current status in the evolving U.S. labor-management system.

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The Economics Of Risk, Donald J. Meyer Editor Jan 2003

The Economics Of Risk, Donald J. Meyer Editor

Upjohn Press

This collection offers an economics-based overview of the various facets of risk. It contains six papers that examine a broad array of research relating to risk. Two papers examine risk management and its application to decision making as well as what researchers have learned over the past few decades in their theoretical investigations of risk. The remaining chapters examine how risk plays out in the particular markets in which it has a significant presence, including casino gambling enterprises, agricultural markets, auctions, and health insurance.

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The Integrated Networks Model: Explaining Resource Allocations In Networked Markets, Judy K. Frels, Tasadduq Shervani, Rajendra Kumar Srivastava Jan 2003

The Integrated Networks Model: Explaining Resource Allocations In Networked Markets, Judy K. Frels, Tasadduq Shervani, Rajendra Kumar Srivastava

Research Collection Lee Kong Chian School Of Business

The last decade has witnessed a shift from a focus on the value created by a single firm and product to an examination of the value created by networks of firms (or product ecosystems) in which assets are comingled with external entities. The authors examine these market-based assets in the context of network markets and propose an Integrated Networks model in which three types of networks—user, complements, and producer—add value or enhance the attractiveness of the associated focal product. The authors empirically test the proposed model by surveying information technology professionals on their resource allocation decisions regarding the Unix and …

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Increasing Transfer Of Training From Learning To Human Performance In The Corporate Management Work Environment, Patrick G. Mcbride Jan 2003

Increasing Transfer Of Training From Learning To Human Performance In The Corporate Management Work Environment, Patrick G. Mcbride

Graduate Research Papers

For corporate organizations to remain competitive in the global marketplace and to develop a highly skilled workforce, improving transfer of training must become corporate organizations' top priority. This literature review will attempt to answer the questions, "How does the transfer of training relate to human performance? Who are the major stakeholders, and what are their roles are in ensuring the transfer of training? What are the barriers? And how is human performance in the corporate work environment being measured?"

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Down But Not Out: The Future Of The Financial Services Industry, Arindam Bandopadhyaya, Miranda Detzler, Mohsin Habib Jan 2003

Down But Not Out: The Future Of The Financial Services Industry, Arindam Bandopadhyaya, Miranda Detzler, Mohsin Habib

Financial Services Forum Publications

The financial services industry is a key sector of the U.S. economy. It is a noteworthy contributor to the overall gross domestic product and is an important component of the gross state product for many states. With the downturn in the economy at the beginning of this decade and the accompanying declines in stock market values, the industry has been hit hard. Asset management firms have experienced sharp decreases in their assets under management; banks and insurance companies have had to refocus their operations and have become increasingly vulnerable to acquisition. As evidence grows stronger that it is unlikely that …

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Using Technology To Support Pedagogy In An Or/Ms Course, Kala Seal, Zbigniew Przasnyski Jan 2003

Using Technology To Support Pedagogy In An Or/Ms Course, Kala Seal, Zbigniew Przasnyski

Finance Faculty Works

We tried several methods to improve pedagogy in a graduate introductory OR/MS course. We developed digital video instruction modules, animations, computer-based tutorials, and a course Web site and used Web-based feedback, virtual classrooms, and collaborative learning methods to support students' learning. We learned that the course Web site, Web-based feedback, virtual classrooms, and some collaborative learning methods are easy to develop and implement and provide immediate returns. Others, such as digital video instructions, animations, and real-time collaborative computing, need more time but may provide better pedagogic benefits in the long run. The benefits from all the efforts accumulate over time. …

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Implementing A Strategic Alignment Plan, Carlos D. Reyes Jan 2003

Implementing A Strategic Alignment Plan, Carlos D. Reyes

Seton Hall University Dissertations and Theses (ETDs)

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Return Distributions And Improved Tests Of Asset Pricing Models, Keith Vorkink Jan 2003

Return Distributions And Improved Tests Of Asset Pricing Models, Keith Vorkink

Faculty Publications

We compare and contrast some existing ordinary least squares (OLS)- and generalized method of moments (GMM)-based tests of asset pricing models with a new more general test. This new test is valid under the assumption that returns are elliptically distributed, a necessary and sufficient assumption of the linear capital asset pricing model (CAPM). This new test fails to reject the CAPM on a dataset of stocks sorted by market valuations, whereas similar tests constructed from OLS and GMM estimation methods reject the linear CAPM. We also find that outliers reduce the OLSestimated mispricing of the linear CAPM on monthly returns …

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Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Statement Of Position 03-01, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Statement Of Position 03-01, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) was issued to address certain provisions of the Sarbanes-Oxley Act of 2002 (the Act). This proposed SAS creates a new requirement in the auditing standards for SEC engagements for a review by a reviewing partner (often referred to as a concurring partner) of the audit of financial statements and, where applicable, the review of interim financial information. Previously, these requirements were contained in the rules of the AICPA's SEC Practice Section. This proposed SAS also sets a new requirement for the review by a reviewing partner of the audit of internal control over …

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Proposed Statement Of Position : Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies;Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Proposed Statement Of Position : Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies;Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, 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 reporting financial highlights by separate accounts of insurance enterprises. This SOP requires, among other things, the following: Disclosure of ranges. Separate accounts with more than two levels of contract charges or net unit values per subaccount may elect to present the required financial highlights for contract expense levels that had units issued or outstanding during the reporting period (including number of units, unit fair value, net assets, expense ratio, investment income ratio, and total return) for either: 1. Each contract expense level that results in a distinct net unit value and for …

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Aicpa Issues An Exposure Draft On Allowance For Credit Losses, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Aicpa Issues An Exposure Draft On Allowance For Credit Losses, American Institute Of Certified Public Accountants (Aicpa)

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Aicpa/Cica Privacy Framework, Including The Aicpa/Cica Trust Services Privacy Principle And Criteria, November 15, 2003, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2003

Aicpa/Cica Privacy Framework, Including The Aicpa/Cica Trust Services Privacy Principle And Criteria, November 15, 2003, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.

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Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position 03-02, American Institute Of Certified Public Accountants. Auditing Standards Board; Joint Task Force Of The Aicpa And Cica On Sustainability Reporting Jan 2003

Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position 03-02, American Institute Of Certified Public Accountants. Auditing Standards Board; Joint Task Force Of The Aicpa And Cica On Sustainability Reporting

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 03-04, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 03-04, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement Of Position: Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97 ; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Proposed Statement Of Position: Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97 ; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement Of Position : Accounting For Real Estate Time-Sharing Transactions Accounting For Real Estate Time-Sharing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Feb. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Proposed Statement Of Position : Accounting For Real Estate Time-Sharing Transactions Accounting For Real Estate Time-Sharing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Feb. 20, 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 a seller's accounting for real estate time-sharing transactions. 1. For a time-sharing transaction to be accounted for as a sale, the transaction should meet the following criteria: a. The seller transfers nonreversionary title to the time-share. b. The transaction is consummated. c. The buyer makes cumulative payments (excluding interest) of at least 10 percent of the sales value of the time-share. d. Sufficient time-shares have been sold to reasonably assure that the units will not become rental property. If the seller does not transfer nonreversionary title, the transaction should be accounted for …

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Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2003

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION NO. 101-5 UNDER RULE 101: Loans From Financial Institution Clients and Related Terminology; 2. PROPOSED REVISION OF ET SECTION 92: Definitions; 3. PROPOSED REVISION OF ETHICS RULING NO. 91 UNDER RULE 101: Member Leasing Property to or From a Client; 4. PROPOSED REVISION OF INTERPRETATION NO. 101-3 UNDER RULE 101: Performance of Other Nonattest Services; 5. PROPOSED DELETION OF INTERPRETATION NO. 101-13 UNDER RULE 101: Extended Audit Services; 6. PROPOSED DELETION OF ETHICS RULING NO. 103 UNDER RULE 101: Attest Report on Internal Controls; 7. PROPOSED DELETION OF ETHICS RULING NO. 104 UNDER RULE 101: …

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Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2003

Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This is an edited version of an exposure draft with the same name and date. This proposed Statement on Auditing Standards (SAS) was issued to address certain provisions of the Sarbanes-Oxley Act of 2002 (the Act). This proposed SAS creates a new requirement in the auditing standards for SEC engagements for a review by a reviewing partner (often referred to as a concurring partner) of the audit of financial statements and, where applicable, the review of interim financial information. Previously, these requirements were contained in the rules of the AICPA's SEC Practice Section. This proposed SAS also sets a new …

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Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2003, May 30, American Institute Of Certified Public Accountants. Peer Review Board Jan 2003

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2003, May 30, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

The AICPA Peer Review Board's (Board) 1998 Strategic Plan included a reevaluation and enhancement of the AICPA Peer Review Program (Program). As a result, two years ago, the Board completed Phase I of a two phase project to reevaluate and enhance the Program. Phase I related to off-site reviews, which led to new standards developed for engagement and report reviews, and were effective for peer reviews commencing on or after January 1, 2001. Phase II began in October 2001 with the Board forming the System Review Task Force (Task Force). The Task Force was formed with the purpose of reevaluating …

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Allowance For Credit Losses; Exposure Draft (American Institute Of Certified Public Accountants), 2003, June 19, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Allowance For Credit Losses; Exposure Draft (American Institute Of Certified Public Accountants), 2003, June 19, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement Of Position : Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships;Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2003

Proposed Statement Of Position : Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships;Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, 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 the application of certain provisions of the AICPA Audit and Accounting Guide Audits of Investment Companies (the Guide) and AICPA SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, that are directed to the reporting by investment partnerships of financial highlights and the schedule of investments. It amends certain provisions of the Guide and of SOP 95-2 by adapting those provisions to nonregistered investment partnerships based on their differences in organizational and operational structures from registered investment companies. Additionally the SOP incorporates and elevates in authority the guidance provided in previously issued Technical …

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Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2003

Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Standards for Accounting and Review Services. The proposed Statement will establish a SSARS hierarchy. The proposed Statement will be beneficial to practitioners by making them aware of the appropriate literature and the various publications' standing in the SSARS hierarchy. In addition, the Statement addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200). SSARS currently provide guidance to be followed when the financial statements of a prior period have been …

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Proposed Statement On Standards For Accounting And Review Services : Performance Of Review Engagements;Performance Of Review Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2003

Proposed Statement On Standards For Accounting And Review Services : Performance Of Review Engagements;Performance Of Review Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Performance of Review Engagements. SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100.24-.33), currently provides guidance on analytical procedures, inquiries, and other procedures applicable to a review of financial statements whether prepared under generally accepted accounting principles or a comprehensive basis of accounting other than generally accepted accounting principles. This Statement will revise SSARS No. 1 to expand on previously provided guidance on analytical procedures, inquiries, and other review procedures; to provide inquiries …

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Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2003, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2003

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2003, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.

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Suitable Trust Services Criteria And Illustrations For Security, Availability, Processing Integrity, Online Privacy, And Confidentiality, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2003

Suitable Trust Services Criteria And Illustrations For Security, Availability, Processing Integrity, Online Privacy, And Confidentiality, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.

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Construction Contractors Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2003

Construction Contractors Industry Developments - 2003/04; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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