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Articles 6811 - 6840 of 16682

Full-Text Articles in Accounting

Pfp Library Guide To Risk Management And Insurance, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1992

Pfp Library Guide To Risk Management And Insurance, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Belgium; Professional Accounting In Foreign Country Series, Jeffreys Henry International, Panneth, Haber & Zimmerman, U.S.A., Riske & Co., Belgium, Steven F. Moliterno Jan 1992

Accounting Profession In Belgium; Professional Accounting In Foreign Country Series, Jeffreys Henry International, Panneth, Haber & Zimmerman, U.S.A., Riske & Co., Belgium, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Mexico, Second Edition Revised; Professional Accounting In Foreign Country Series, Galaz,Gomez Mortin, Chavero, Yamazaki, S.C., Steven F. Moliterno, Neil Selden Jan 1992

Accounting Profession In Mexico, Second Edition Revised; Professional Accounting In Foreign Country Series, Galaz,Gomez Mortin, Chavero, Yamazaki, S.C., Steven F. Moliterno, Neil Selden

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Japan, Second Edition Revised; Professional Accounting In Foreign Country Series, Kpmg Century Audit Corporation, Steven F. Moliterno Jan 1992

Accounting Profession In Japan, Second Edition Revised; Professional Accounting In Foreign Country Series, Kpmg Century Audit Corporation, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1992, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1992, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Practice Guide To Irs International Tax Forms, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. International Taxation Committee Jan 1992

Practice Guide To Irs International Tax Forms, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. International Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.


Estimated Tax Practice Guide, American Institute Of Certified Public Accountants.Tax Division. Individual Taxation Committee Jan 1992

Estimated Tax Practice Guide, American Institute Of Certified Public Accountants.Tax Division. Individual Taxation Committee

Guides, Handbooks and Manuals

No abstract provided.


Tax Practice Guides And Checklists 1992, American Institute Of Certified Public Accountants. Tax Division Jan 1992

Tax Practice Guides And Checklists 1992, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Construction Contractors' Audit Manual, Volume 1, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, Martin S. Safran Jan 1992

Construction Contractors' Audit Manual, Volume 1, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, Martin S. Safran

Guides, Handbooks and Manuals

No abstract provided.


Construction Contractors' Audit Manual, Volume 1, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, O. Ray Whittington Jan 1992

Construction Contractors' Audit Manual, Volume 1, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, O. Ray Whittington

Guides, Handbooks and Manuals

No abstract provided.


Construction Contractors' Audit Manual, Volume 2, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, O. Ray Whittington Jan 1992

Construction Contractors' Audit Manual, Volume 2, Aicpa Integrated Practice System, George Marthinuss, Larry L. Perry, O. Ray Whittington

Guides, Handbooks and Manuals

No abstract provided.


Amendment To Practice Bulletin 7, Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed;Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1992

Amendment To Practice Bulletin 7, Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed;Criteria For Determining Whether Collateral For A Loan Has Been In-Substance Foreclosed; Practice Bulletin, 10, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Managing The Malpractice Maze, Mark F. Murray Jan 1992

Managing The Malpractice Maze, Mark F. Murray

Guides, Handbooks and Manuals

No abstract provided.


Local Governmental Audit And Accounting Manual, As Of March 1, 1992 : A Nonauthoritative Practice Aid, Susan Cornwall, American Institute Of Certified Public Accountants Jan 1992

Local Governmental Audit And Accounting Manual, As Of March 1, 1992 : A Nonauthoritative Practice Aid, Susan Cornwall, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Accounting For Liabilities; Accounting Research Monograph 4, Leonard Lorensen Jan 1992

Accounting For Liabilities; Accounting Research Monograph 4, Leonard Lorensen

Guides, Handbooks and Manuals

No abstract provided.


Audit And Security Issues With Expert Systems;, Daniel Edmund O'Leary Jan 1992

Audit And Security Issues With Expert Systems;, Daniel Edmund O'Leary

Guides, Handbooks and Manuals

No abstract provided.


Guide To Planning For The Closely Held Business Owner; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1992

Guide To Planning For The Closely Held Business Owner; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Understanding Cpa Services, American Institute Of Certified Public Accountants. Communications Division Jan 1992

Understanding Cpa Services, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In France, Second Edition Revised; Professional Accounting In Foreign Country Series, Guy Barbier & Associes Jan 1992

Accounting Profession In France, Second Edition Revised; Professional Accounting In Foreign Country Series, Guy Barbier & Associes

Guides, Handbooks and Manuals

No abstract provided.


Audits Of Providers Of Health Care Services With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee Jan 1992

Audits Of Providers Of Health Care Services With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1992

Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1992

Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force Jan 1992

Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1992

Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1992

Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants Jan 1992

Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants

AICPA Professional Standards

Booklet contains: AICPA Mission Statement Code of professional conduct as amended January 14, 1992 and Bylaws and implementing resolutions of Council as amended January 14, 1992.


Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1992

Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Proposed Statement Of Position : Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 4, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1992

Proposed Statement Of Position : Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 4, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on financial reporting by investment companies for high-yield debt securities held as investments. Although the focus of this proposed SOP is on high-yield debt securities, certain guidance is also applicable to other debt securities held as investments by investment companies. It recommends the following: 1. Using the effective-interest method to report interest income on payment-in-kind (PIK) bonds and step bonds; 2. Writing off interest receivable on defaulted high-yield debt securities in accordance with Financial Accounting Standards Board Statement No. 5, Accounting for Contingencies, and allocating the write-off between income, for the portion …


Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee Jan 1992

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

Although CPAs have provided personal financial planning services to clients for a long time, they now provide such services in a more structured way. Consequently, significant practice issues in personal financial planning are not covered by existing professional standards. In 1989, the Personal Financial Planning (PFP) Division undertook a project to provide guidance on the CPA's responsibilities in personal financial planning engagements. Its purpose was to promote consistency and quality in the performance of personal financial planning services. This proposed statement on responsibilities in personal financial planning practice (SRPFPP) is not intended to establish a separate code of conduct in …


Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 20, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 1992

Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 20, American Institute Of Certified Public Accountants. Credit Unions Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide has been prepared to assist the independent auditor in auditing and reporting on the financial statements of credit unions. It describes relevant matters or procedures unique to these entities and focuses on specific problems of accounting, auditing, and reporting on their financial statements. This proposed guide would supersede the AICPA Audit and Accounting Guide Audits of Credit Unions issued in 1986. One objective of this proposed guide is to heighten auditors' awareness of the complex issues encountered in audits of credit unions' financial statements. Interest-rate risk, liquidity, asset quality, and internal control structure are …