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Articles 3751 - 3780 of 16679
Full-Text Articles in Accounting
Auditor's Guide To Understanding Pcaob Auditing Standard No. 2; Aicpa Audit And Accounting Practice Aid Series;, Michael J. Ramos, Lori West, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants
Auditor's Guide To Understanding Pcaob Auditing Standard No. 2; Aicpa Audit And Accounting Practice Aid Series;, Michael J. Ramos, Lori West, Public Company Accounting Oversight Board, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Valuation Of Privately-Held-Company Equity Securities Issued As Compensation; Aicpa Audit And Accounting Practice Aid Series, American Institute Of Certified Public Accountants
Valuation Of Privately-Held-Company Equity Securities Issued As Compensation; Aicpa Audit And Accounting Practice Aid Series, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Fraud Detection In A Gaas Audit;Fraud Detection In A Gaas Audit: Sas No. 99 Implementation Guide;, Michael J. Ramos, Lori West
Fraud Detection In A Gaas Audit;Fraud Detection In A Gaas Audit: Sas No. 99 Implementation Guide;, Michael J. Ramos, Lori West
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Medical, Dental And Other Healthcare Practices;, Lucy R. Carter, Sara S. Lankford
Cpa's Guide To Medical, Dental And Other Healthcare Practices;, Lucy R. Carter, Sara S. Lankford
Guides, Handbooks and Manuals
CD-ROM files converted to PDF and included after main text
Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section
Cpa's Guide To Understanding And Controlling Spam, Roman H. Kepczyk, American Institute Of Certified Public Accountants. Information Technology Section
Guides, Handbooks and Manuals
No abstract provided.
Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Joint Task Force On Quality Control Standards
Establishing And Maintaining A System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, American Institute Of Certified Public Accountants. Joint Task Force On Quality Control Standards
Guides, Handbooks and Manuals
No abstract provided.
Employee Benefit Plans With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Employee Benefit Plans With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould
Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Maryann Kasica
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori Pombo
Checklists And Illustrative Financial Statements For Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori Pombo
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Compilation And Review Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Compilation And Review Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Risk Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Audit Risk Alert - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force
Auditing Revenue In Certain Industries, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing The Statement Of Social Insurance; Statement Of Position 04-1; Statement Of Position 04-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Aug. 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Aug. 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED ETHICS RULING NO. 112 UNDER RULE 102: Use of a Third-Party Service Provider to Assist a Member in Providing Professional Services; 2. PROPOSED ETHICS RULING NO. 12 UNDER RULES 201 AND 202: Applicability of General and Technical Standards When Using a Third-Party Service Provider; 3. PROPOSED REVISION OF ETHICS RULING NO. 1 UNDER RULE 301: Use of a Third-Party Service Provider to Provide Professional Services to Clients or Administrative Support Services to the Member Computer Processing of Clients' Returns; 4. PROPOSED DELETION OF ETHICS RULING NO. 5 UNDER RULE 301: Records Retention Agency
Performance Of Review Engagements : (Amends Statement On Standards For Accounting And Review Services, No. 1, Compilation And Review Of Financial Statements, Aicpa, Professional Standards, Vol. 2, Ar Sec. 100); Statement On Standards For Accounting And Review Services 10; Statement On Standards For Accounting And Review Services 10, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Performance Of Review Engagements : (Amends Statement On Standards For Accounting And Review Services, No. 1, Compilation And Review Of Financial Statements, Aicpa, Professional Standards, Vol. 2, Ar Sec. 100); Statement On Standards For Accounting And Review Services 10; Statement On Standards For Accounting And Review Services 10, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force
Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) was issued to assist CPAs in auditing the statement of social insurance. a financial statement required by Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 17, Accounting for Social Insurance, and SFFAS No. 25, Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment. In summary, a statement of social insurance is a long-term projection of the present value of the income to be received from or on behalf of existing and future participants of social insurance programs (for example, Social Security), the present value of the benefits …
Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, 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 by insurance enterprises for deferred acquisition costs on internal replacements other than those specifically described in Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of lnvestments. The SOP defines an internal replacement as a modification in product benefits, coverages, or features that occurs by the exchange of a contract for a new contract, amendment, endorsement, or rider to a contract, or the election of a feature within a …
Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force
Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 11; Statement On Standards For Accounting And Review Services 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee. Compilation And Review Of Financial Statements
Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 11; Statement On Standards For Accounting And Review Services 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee. Compilation And Review Of Financial Statements
AICPA Professional Standards
No abstract provided.
Employee Benefit Plans Industry Developments - 2004; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 2004; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
High-Technology Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.