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Articles 10531 - 10560 of 16682
Full-Text Articles in Accounting
Accounting Education: A Statistical Survey, 1977-78, Doyle Z. Williams
Accounting Education: A Statistical Survey, 1977-78, Doyle Z. Williams
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Requirement For Audit Committees: An Analysis Of The Issues, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
Aicpa Requirement For Audit Committees: An Analysis Of The Issues, American Institute Of Certified Public Accountants. Special Committee On Audit Committees
Guides, Handbooks and Manuals
No abstract provided.
Management Information Systems For The Smaller Business: Staff Study; Management Advisory Services Technical Study, No. 8, John Heptonstall, Henry De Vos, American Institute Of Certified Public Accountants
Management Information Systems For The Smaller Business: Staff Study; Management Advisory Services Technical Study, No. 8, John Heptonstall, Henry De Vos, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Analysis Of Earnings And Profits With Recommendations, American Institute Of Certified Public Accountants. Earnings And Profits Task Force
Analysis Of Earnings And Profits With Recommendations, American Institute Of Certified Public Accountants. Earnings And Profits Task Force
Guides, Handbooks and Manuals
No abstract provided.
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas
Guides, Handbooks and Manuals
No abstract provided.
Working With The Revenue Code - 1978, Irvin F. Diamond, Mike Walker
Working With The Revenue Code - 1978, Irvin F. Diamond, Mike Walker
Guides, Handbooks and Manuals
No abstract provided.
Auditor's Reporting Obligation : The Meaning And Implementation Of The Fourth Standard Of Reporting; Auditing Research Monograph, 1, D. R. Carmichael
Auditor's Reporting Obligation : The Meaning And Implementation Of The Fourth Standard Of Reporting; Auditing Research Monograph, 1, D. R. Carmichael
Guides, Handbooks and Manuals
No abstract provided.
Financial Reporting And The Evaluation Of Solvency; Accounting Research Monograph 3, Loyd Curtis Heath
Financial Reporting And The Evaluation Of Solvency; Accounting Research Monograph 3, Loyd Curtis Heath
Guides, Handbooks and Manuals
No abstract provided.
U.S. Tax Aspects Of Doing Business Abroad; Studies In Federal Taxation, No. 6, Michael L. Moore, Ronald N. Bagley
U.S. Tax Aspects Of Doing Business Abroad; Studies In Federal Taxation, No. 6, Michael L. Moore, Ronald N. Bagley
Guides, Handbooks and Manuals
No abstract provided.
Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement deals with situations in which a parent company joins with one or more of its subsidiaries in filing a consolidated income tax return and, because of minority shareholder interests, credit evaluations, or other reasons, the parent or one or more subsidiaries prepares separate financial statements of the parent or a subsidiary involves "intercorporate income tax allocation"--an allocation of the provision for income taxes reported in the consolidated financial statements.
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, accountants, investors, and other users of financial statements have expressed concern over the acceptability of accounting alternatives for similar business transactions. The accounting standards division believes that it is not desirable to have acceptable accounting alternatives in the title insurance industry. Therefore, this statement of position expresses the division's recommendations on accounting methods that should be used in the areas in which accounting alternatives exist.
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement provides guidance with respect to analytical review procedures applied in an examination made in accordance with generally accepted auditing standards. It discusses the timing and objectives of those procedures, identifies the procedures that should be considered in evaluating financial information, and provides a number of examples to illustrate factors the auditor should consider when planning and performing analytical review procedures. However, the proposed Statement does not specify the extent to which the auditor's reliance on substantive tests may be derived from tests of details of transactions and balances, from analytical review procedures or from any combination of …
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement provides that a CPA firm shall have a system of quality control for its auditing and accounting and review services. The system would comprehend all applicable elements of Statement on Auditing Standards no. 4, Quality Control Considerations for a Firm of Independent Auditors. The system would include the establishment of quality control policies and procedures, the assignment of responsibilities to the extent required for effective implementation of those policies and procedures, communication of those policies and procedures to personnel to provide reasonable assurance that the policies and procedures are understood, and monitoring of the effectiveness of the …
Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position amends the Guide, Accounting for Motion Picture Films, by inserting the following as the concluding sentences of the description of availability (second paragraph on page 8): Thus, the availability condition is met when a film may be shown for the first time under a licensing agreement. The committee has concluded that restrictions on timing of subsequent showings of the film under the same license agreement, or a contemporaneous license with the same licensee, do not affect the availiablity date.
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
In 1972, the AICPA Insurance Companies Committee issued the industry audit guide, Audits of Stock Life Insurance Companies (referred to in this statement of position as "guide"). Part II of the guide, which discusses the application of generally accepted accounting principles, includes a section on the "Valuation of Investments and Recognition of Realized and Unrealized Gains (Losses) Thereon." That section (p. 89) outlines five acceptable methods of accounting for gains or losses on the sale of all equity securities except preferred stocks. The accounting standards division believes that it is not desirable to have five alternative accounting methods for accounting …
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The major decision reflected in this exposure draft is that, based on the accountant's performance of specified review procedures, he should be permitted to issue a report, accompanied by an expression of assurance, on his review of interim financial information of publicly held entities. Such a report could accompany interim financial information issued by publicly held companies that is contained in interim reports issued to stockholders, the board of directors, or others, or filed periodically with regulatory agencies. The Auditing Standards Board believes the procedures established in Statement on Auditing Standards No. 10 continue to be appropriate for an accountant's …
Tentative Conclusions And Recommendations Of The Reports By Management Special Advisory Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 8, American Institute Of Certified Public Accountants. Special Advisory Committee
Tentative Conclusions And Recommendations Of The Reports By Management Special Advisory Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 8, American Institute Of Certified Public Accountants. Special Advisory Committee
Exposure Drafts, Comment Letters, and Statements of Position
The committee recommends that companies that disseminate annual reports include a report by management on the financial statements. The primary objective of the management report is to inform financial statement users of management's responsibility for those statements and the various means by which it is fulfilled. The management report should state that management is responsible for all the information in the annual report, whether audited or unaudited, and for the internal consistency of that information. Also, management should indicate that its responsibility for the financial statements includes making judgments and estimates and selecting accounting principles that are in accordance with …
Accounting For Advance Refundings Of Tax-Exempt Debt, June 30, 1978 : Proposal To Financial Accounting Standards Board; Statement Of Position 78-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Advance Refundings Of Tax-Exempt Debt, June 30, 1978 : Proposal To Financial Accounting Standards Board; Statement Of Position 78-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Principles And Reporting Practices For Certain Nonprofit Organizations : A Proposed Recommendation To The Financial Accounting Standards Board, December 31, 1978; Statement Of Position 78-10;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Principles And Reporting Practices For Certain Nonprofit Organizations : A Proposed Recommendation To The Financial Accounting Standards Board, December 31, 1978; Statement Of Position 78-10;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statements Of Position Of The Accounting Standards Division As Of January 1, 1978, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements Of Position Of The Accounting Standards Division As Of January 1, 1978, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Clarification Of Accounting, Auditing, And Reporting Practices Relating To Hospital Malpractice Loss Contingencies; Statement Of Position 1978 March 1;Hospital Audit Guide;, American Institute Of Certified Public Accountants. Auditing Standards Division
Clarification Of Accounting, Auditing, And Reporting Practices Relating To Hospital Malpractice Loss Contingencies; Statement Of Position 1978 March 1;Hospital Audit Guide;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies, August 4, 1978; Statement Of Position 1978 August 4;, American Institute Of Certified Public Accountants. Auditing Standards Division
Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies, August 4, 1978; Statement Of Position 1978 August 4;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit, July 31, 1978 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 78-07;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit, July 31, 1978 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 78-07;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position On Accounting For Investments In Real Estate Ventures, December 29, 1978 : Proposal To The Financial Accounting Standards Board; Statement Of Position 78-09;, American Institute Of Certified Public Accountants. Accounting Standards Division. Committee On Real Estate Accounting
Statement Of Position On Accounting For Investments In Real Estate Ventures, December 29, 1978 : Proposal To The Financial Accounting Standards Board; Statement Of Position 78-09;, American Institute Of Certified Public Accountants. Accounting Standards Division. Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Accounting For Municipal Bond Funds;Accounting For Municipal Bond Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 16, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Municipal Bond Funds;Accounting For Municipal Bond Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 16, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
A recent development in the investment company industry is the municipal bond fund (or tax-exempt bond fund) in corporate form made possible by the Tax reform act of 1976. This proposed addition to the audit guide presents the Committee's views on accounting and reporting matters and other considerations relating to municpal bond funds. While the discussion of taxes and distribution policies refers specifically to municipal bond funds in corporate form, the discussion of valuation and other matters applies to municipal bond funds in corporate form, partnership form, and unit investment trusts.
Proposed Statement On Standards For Accounting And Review Services : Compilation And Review Of Financial Statements ;Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Compilation And Review Of Financial Statements ;Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement provides that a CPA may be engaged to compile or review annual or interim financial statements of an entity that is not required to file financial statements with a regulatory agency in connection with the sale or trading of its securities in a public market. This Statement provides guidance to CPAs concerning the standards and procedures applicable to such engagements.
Proposed Statement Of Position On Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others;Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Feb. 10, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Proposed Statement Of Position On Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others;Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Feb. 10, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA's Hospital Audit Guide presently calls for combined financial reporting for related organizations if "significant resources or operations of a hospital . . . are handled by such organizations and they . . . are under the control of (or common control with) hospitals. . . ." However, the guide does not give any guidance about or explanation of what constitutes "control" or "hospital resources." As a consequence, a variety of reporting practices are being followed in identical or similar circumstances. The financial statements of some related organizations are combined with those of hospitals, while the financial statements of …