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Articles 7681 - 7710 of 16682

Full-Text Articles in Accounting

Saving For College: Easing The Financial Burden, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Saving For College: Easing The Financial Burden, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


What Cpas In Industry Need To Know About The Upcoming Ballot: Vote Yes Secps, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

What Cpas In Industry Need To Know About The Upcoming Ballot: Vote Yes Secps, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Coordination Handbook For State Societies, 1989-1990, American Institute Of Certified Public Accountants. State Society Relations Division Jan 1989

Aicpa Coordination Handbook For State Societies, 1989-1990, American Institute Of Certified Public Accountants. State Society Relations Division

Guides, Handbooks and Manuals

No abstract provided.


Statement Of Arthur S. Hoffman, Chairman Of The Federal Taxation Executive Committee, Hearing On H.R. 1864, A Bill To Simplify The Nondiscrimination Rules Applicable To Employee Benefit Plans Under Section 89 Of The Internal Revenue Code, Arthur S. Hoffman, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee Jan 1989

Statement Of Arthur S. Hoffman, Chairman Of The Federal Taxation Executive Committee, Hearing On H.R. 1864, A Bill To Simplify The Nondiscrimination Rules Applicable To Employee Benefit Plans Under Section 89 Of The Internal Revenue Code, Arthur S. Hoffman, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


List Of Recommended Published Materials Re 150-Hour Requirement, American Institute Of Certified Public Accountants. Relations With Education Division Jan 1989

List Of Recommended Published Materials Re 150-Hour Requirement, American Institute Of Certified Public Accountants. Relations With Education Division

Guides, Handbooks and Manuals

No abstract provided.


Statement Of The American Institute Of Certified Public Accountants Before The Finance Committee Of The United States Senate: Hearing On The Rules Applicable To Employer-Provided Frings Benefits (Section 89), American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Statement Of The American Institute Of Certified Public Accountants Before The Finance Committee Of The United States Senate: Hearing On The Rules Applicable To Employer-Provided Frings Benefits (Section 89), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Saving Tips For 1989, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Tax Saving Tips For 1989, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Keeping Financial Records, American Institute Of Certified Public Accountants. Public Service Committee Jan 1989

Keeping Financial Records, American Institute Of Certified Public Accountants. Public Service Committee

Guides, Handbooks and Manuals

No abstract provided.


Crisis In Federal Financial Management : Issues And Solutions, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Crisis In Federal Financial Management : Issues And Solutions, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Retirement Planning : Achieving Financial Security For Your Future, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Retirement Planning : Achieving Financial Security For Your Future, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Audit Program For Local Governmental Units, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Audit Program For Local Governmental Units, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Home Equity Loans: A Consumer's Guide, American Institute Of Certified Public Accountants. Public Service Committee Jan 1989

Home Equity Loans: A Consumer's Guide, American Institute Of Certified Public Accountants. Public Service Committee

Guides, Handbooks and Manuals

No abstract provided.


Alternative Work Schedules And The Woman Cpa : A Report On Use, Perception And Career Impact, Karen L. Hooks, American Women's Society Of Certified Public Accountants Jan 1989

Alternative Work Schedules And The Woman Cpa : A Report On Use, Perception And Career Impact, Karen L. Hooks, American Women's Society Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Division For Cpa Firms: A Shared Commitment To Quality, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1989

Division For Cpa Firms: A Shared Commitment To Quality, American Institute Of Certified Public Accountants. Division For Cpa Firms

Guides, Handbooks and Manuals

No abstract provided.


Assisting Professional Clients In Pricing Services Using Budgeting Techniques; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 14, American Institute Of Certified Public Accountants Jan 1989

Assisting Professional Clients In Pricing Services Using Budgeting Techniques; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 14, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Amortization Of Discounts On Certain Acquired Loans; Practice Bulletin, 06, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. Amortization Of Discounts Task Force Jan 1989

Amortization Of Discounts On Certain Acquired Loans; Practice Bulletin, 06, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee;American Institute Of Certified Public Accountants. Amortization Of Discounts Task Force

Guides, Handbooks and Manuals

No abstract provided.


Independent Auditor's Consideration Of The Work Of Internal Auditors : A Joint Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants Jan 1989

Independent Auditor's Consideration Of The Work Of Internal Auditors : A Joint Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants

Guides, Handbooks and Manuals

No abstract provided.


Guide To Understanding And Using Cpa Services, Cpa Communications Council, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Guide To Understanding And Using Cpa Services, Cpa Communications Council, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Savings And Loan Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Savings And Loan Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli Jan 1989

Disclosure Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, January 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Reports On Audited Financial Statements Of Brokers And Dealers In Securities : Amendment To Aicpa Audit And Accounting Guide Audits Of Brokers And Dealers In Securities; Statement Of Position 89-1;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1989

Reports On Audited Financial Statements Of Brokers And Dealers In Securities : Amendment To Aicpa Audit And Accounting Guide Audits Of Brokers And Dealers In Securities; Statement Of Position 89-1;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Questions Concerning Accountants' Services On Prospective Financial Statements; Statement Of Position 89-3;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1989

Questions Concerning Accountants' Services On Prospective Financial Statements; Statement Of Position 89-3;, 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 Providers Of Prepaid Health Care Services; Statement Of Position 89-5;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1989

Financial Accounting And Reporting By Providers Of Prepaid Health Care Services; Statement Of Position 89-5;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1989

Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement Of Position : Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts ;Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 9, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Health Care Committee Jan 1989

Proposed Statement Of Position : Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts ;Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 9, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Health Care Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position provides guidance to continuing-care retirement communities on applying generally accepted accounting principles in accounting and reporting for fees, the obligation to provide future services and the use of facilities to current residents, and for initial direct costs of acquiring continuing-care contracts. Briefly, the statement recommends that: 1. Refundable fees should be accounted for and reported as a liability and reclassified to nonrefundable deferred revenue when the obligation to refund fees is removed. The deferred revenue should be amortized to income over future periods based on the remaining estimated lives of the residents (paragraphs 22-23). 2. …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 12, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1989

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 12, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The following revisions and interpretations are being proposed: 1. REVISION OF THE APPLICABILITY SECTION OF THE AICPA CODE OF PROFESSIONAL CONDUCT; 2. REVISION OF INTERPRETATION 101-2: Former Practitioners and Firm Independence; 3. INTERPRETATION UNDER RULE 101: Independence and Attest Engagements; 4. INTERPRETATION UNDER RULE 102: Conflicts of Interest; 5. INTERPRETATION UNDER RULE 301: Application of Exemptions 2 and 4 of Rule 301 to AICPA Members; 6. INTERPRETATION 501-5: Failure to Follow Requirements of Governmental Bodies, Commissions, or Other Regulatory Agencies in Performing Attest or Similar Services; 7. ETHICS RULING UNDER RULE 101: Use of Nonindependent CPA Firm on an Engagement; …


Proposed Statement Of Position : Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations ;Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Apr. 25, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1989

Proposed Statement Of Position : Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations ;Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Apr. 25, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position (SOP) to clarify and expand on procedural and reporting guidance contained in the AICPA Guide for Prospective Financial Statements ("the Guide"). Specifically, the SOP provides guidance to practitioners engaged to provide services on: 1. Prospective financial statements for internal use only. 2. Partial presentations of prospective financial information. Sections 900 and 1000 of the Guide provide limited guidance on accountants' services on prospective financial statements for internal use only and partial presentations, respectively. However, much of that guidance was based on rule 201(e) of the AICPA …


Accounting And Reporting Guide For Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 3, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Tasks Force Jan 1989

Accounting And Reporting Guide For Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 3, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Tasks Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On On The Proposed Sas, The Confirmation Process, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1989

Comment Letters On On The Proposed Sas, The Confirmation Process, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reports On Audited Financial Statements Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 89-2;, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1989

Reports On Audited Financial Statements Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 89-2;, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.