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Articles 4861 - 4890 of 16682

Full-Text Articles in Accounting

Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Cpa Client Bulletin, January 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1999

Service Organizations And Reporting On Consistency; Statement On Auditing Standards, 088, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This amendment clarifies the applicability of Statement on Auditing Standards (SAS) No. 70, Reports on the Processing of Transactions by Service Organizations (AICPA, Professional Standards, vol. 1, AU sec. 324), by replacing existing language with the language and concepts in SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319), to state that the SAS is applicable if …


Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams Jan 1999

Management Accounting Practice And Price Calculation At Boulton And Watt's Soho Foundry: A Late 18th Century Example, Robert Williams

Accounting Historians Journal

When deciding upon the price to charge for one of their products, the managers of the Soho Foundry in Birmingham placed great reliance upon the data stored in their accounting system. By the last decade of the 18th century, the nature of the steam engine business was changing rapidly and reputation alone was insufficient to attract customers. Also, as more industrialists decided upon steam as a source of power and competition to supply their needs increased, more attention had to be paid to price structures. The increasing standardization of products meant that a price list could be determined. The partners …


Employee Benefit Plans Industry Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1999

Employee Benefit Plans Industry Developments - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Health Care Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1999

Health Care Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Adjustments; Statement On Auditing Standards, 089, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1999

Audit Adjustments; Statement On Auditing Standards, 089, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

In accordance with AU section 310.05, the auditor should establish an understanding with the client regarding the services to be performed for each engagement. That understanding should be documented, preferably in an engagement letter or other written communication. AU section 310.06 specifies various matters that generally are addressed in the understanding, including management's responsibility for the financial statements. One of the matters that is not specifically addressed is management's responsibility for determining the appropriate disposition of financial statement misstatements aggregated by the auditor. This amendment adds the following to the list in AU section 310.06 of matters that generally are …


Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97: Discussion Paper, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1999

Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97: Discussion Paper, American Institute Of Certified Public Accountants. Insurance Companies Committee

AICPA Committees

No abstract provided.


Aicpa Committees 1999/2000, Officers, Board Of Directors, Council, Boards And Committees, State Cpa Socieities, Dates Of Board, Council And Annual Member Mieetings; Appendix J Committee, Technical Resource Panel, Task Force Members Lists And Completed Task Force Projects, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Aicpa Committees 1999/2000, Officers, Board Of Directors, Council, Boards And Committees, State Cpa Socieities, Dates Of Board, Council And Annual Member Mieetings; Appendix J Committee, Technical Resource Panel, Task Force Members Lists And Completed Task Force Projects, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.


Investment Companies Industry Developments, 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1999

Investment Companies Industry Developments, 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Airlines With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 1999

Audits Of Airlines With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Sampling (1999); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Audit Sampling Task Force Jan 1999

Audit Sampling (1999); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Audit Sampling Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Personal Financial Statements Guide With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force Jan 1999

Personal Financial Statements Guide With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Compilation And Review Alert - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1999

Compilation And Review Alert - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1999

Common Interest Realty Associations Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants

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 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 1999

Checklist Supplement And Illustrative Financial Statements For Investment Companies : A Financial Accounting And Reporting Practice Aid, December 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, July 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Susan Frohlich Jan 1999

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, July 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Susan Frohlich

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, August 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 1999

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, August 1999 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Government Auditing Standards. Amendment No. 1 : Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems, United States. General Accounting Office Jan 1999

Government Auditing Standards. Amendment No. 1 : Documentation Requirements When Assessing Control Risk At Maximum For Controls Significantly Dependent Upon Computerized Information Systems, United States. General Accounting Office

Federal Publications

No abstract provided.


Comment Letter On Accounting For Derivative Instruments And Hedging Activities—Deferral Of The Effective Date Of Fasb Statement No. 133., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1999

Comment Letter On Accounting For Derivative Instruments And Hedging Activities—Deferral Of The Effective Date Of Fasb Statement No. 133., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Key Links Between Business Subjects And Auditing And Fare Content Specification Outlines, Amercian Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force Jan 1999

Key Links Between Business Subjects And Auditing And Fare Content Specification Outlines, Amercian Institute Of Certified Public Accountants. Board Of Examiners. Content Oversight Task Force

Examinations and Study

No abstract provided.


Using Family Partnerships And Refuting Irs Challenges: Aicpa Flp Valuation Discount White Paper, American Institute Of Certified Accountants; Jan 1999

Using Family Partnerships And Refuting Irs Challenges: Aicpa Flp Valuation Discount White Paper, American Institute Of Certified Accountants;

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Choosing Business Entities, James R. Hall Jan 1999

Cpa's Guide To Choosing Business Entities, James R. Hall

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Benefit Plans For Small Business, James R. Hamill Jan 1999

Cpa's Guide To Benefit Plans For Small Business, James R. Hamill

Guides, Handbooks and Manuals

No abstract provided.


Make Audits Pay : Leveraging The Audit Into Consulting Services, Michael J. Ramos, Linda Delahanty Jan 1999

Make Audits Pay : Leveraging The Audit Into Consulting Services, Michael J. Ramos, Linda Delahanty

Guides, Handbooks and Manuals

No abstract provided.


Solo Practice : An Owner's Manual For Succes, J. Terry Dodds, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee Jan 1999

Solo Practice : An Owner's Manual For Succes, J. Terry Dodds, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Year 2000 Issue : Current Accounting And Auditing Guidance, American Institute Of Certified Public Accountants. Year 2000 Task Force Jan 1999

Year 2000 Issue : Current Accounting And Auditing Guidance, American Institute Of Certified Public Accountants. Year 2000 Task Force

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division Jan 1999

Aicpa Library Information Kit, American Institute Of Certified Public Accountants. Library Services Division

Guides, Handbooks and Manuals

No abstract provided.


State Tax Return Preparation Guide For All States' Individual State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee Jan 1999

State Tax Return Preparation Guide For All States' Individual State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.


State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee Jan 1999

State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.


Meeting The Media: A Guide To Working Effectively With Reporters, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Meeting The Media: A Guide To Working Effectively With Reporters, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.