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Full-Text Articles in Accounting

Proposed Statement Of Position : Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts;Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 10, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force Jan 1991

Proposed Statement Of Position : Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts;Guidance For Assessing Risk Transfer In Property And Liability Reinsurance Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 10, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 60, Accounting and Reporting by Insurance Enterprises, provides guidance to insurance enterprises on how to determine whether reinsurance contracts provide for indemnification against loss or liability and on how to account for such contracts. In applying this guidance, each insurance enterprise has to interpret the expression "indemnification . . . against loss or liability," which could be interpreted differently for similar contracts. This proposed statement of position (SOP) provides guidance for assessing risk transfer in property and liability reinsurance contracts. It discusses the various kinds of risks involved, such …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Nov. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1991

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Nov. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence 2. PROPOSED ETHICS RULING UNDER RULE 101: Campaign Treasurer 3. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Component Unit and Auditor of Oversight Entity 4. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Material Component Unit and Auditor of Another Material Component Unit 5. PROPOSED ETHICS RULING UNDER RULE 301: Disclosure of Confidential Client Information 6. PROPOSED ETHICS RULING UNDER RULES 302 AND 503: Receipt of Contingent Fees or Commissions by Member's …


Proposed Statement Of Position : Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies;Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Feb. 10, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1991

Proposed Statement Of Position : Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies;Determination, Disclosure, And Financial Statement Presentation Of Income, Capital Gain, And Return Of Capital Distributions By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Feb. 10, 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 distributions to shareholders, including returns of capital. Although the proposed SOP recognizes that financial statements of investment companies are prepared on the basis of generally accepted accounting principles (GAAP), it recommends that, to avoid shareholder confusion, the term tax return of capital be used to report portions of shareholders' distributions that are in excess of tax-basis current and accumulated earnings and profits.


Comment Letters On On The Exposure Draft Of The Proposed Statement On Auditing Standards, Reports On The Processing Of Transactions By Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Comment Letters On On The Exposure Draft Of The Proposed Statement On Auditing Standards, Reports On The Processing Of Transactions By Service Organizations, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 1, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 1, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Construction Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Construction Contractors Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Credit Union Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Credit Union Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1991

Employee Benefit Plans Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Finance Companies Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Finance Companies Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Organizations Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1991

Not-For-Profit Organizations Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Property And Liability Insurance Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Savings Institutions Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Savings Institutions Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Securities Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Securities Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Investment Companies Industry Developments, 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Investment Companies Industry Developments, 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Savings Institutions As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee Jan 1991

Audits Of Savings Institutions As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Common Interest Realty Associations As Of August 31, 1991; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 1991

Audits Of Common Interest Realty Associations As Of August 31, 1991; 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.


Guide For The Use Of Real Estate Appraisal Information (1991); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1991

Guide For The Use Of Real Estate Appraisal Information (1991); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Real Estate Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Stock Life Insurance Companies (1991); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1991

Audits Of Stock Life Insurance Companies (1991); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Agribusiness Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Agribusiness Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, October 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi Jan 1991

Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, October 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael A. Tursi

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jack Hauptman Jan 1991

Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans : A Financial Accounting And Reporting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Jack Hauptman

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reoorting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli, Martin S. Safran Jan 1991

Checklists And Illustrative Financial Statements For Health Care Providers : A Financial Accounting And Reoorting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli, Martin S. Safran

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Banks : A Financial Accounting And Reporting Practice Aid, September 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden Jan 1991

Checklists And Illustrative Financial Statements For Banks : A Financial Accounting And Reporting Practice Aid, September 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Neil Selden

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, September 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Martin S. Safran Jan 1991

Checklist Supplement And Illustrative Financial Statements For Construction Contractors : A Financial Accounting And Reporting Practice Aid, September 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Martin S. Safran

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Risk Alert - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Audit Risk Alert - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Casino Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Casino Industry Developments - 1991; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Business Loans: Securing A Loan For Your Company; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Business Loans: Securing A Loan For Your Company; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Colleges And Universities : A Financial Reporting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division Jan 1991

Checklists And Illustrative Financial Statements For Colleges And Universities : A Financial Reporting Practice Aid, July 1991 Edition, American Institute Of Certified Public Accountants. Technical Information Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Statement On Standards For Consulting Services 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1991

Statement On Standards For Consulting Services 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Statement On Standards For Formal Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Cpe Standards Subcommittee Jan 1991

Statement On Standards For Formal Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Cpe Standards Subcommittee

AICPA Professional Standards

No abstract provided.