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Articles 7981 - 8010 of 16682
Full-Text Articles in Accounting
Cash Management; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 11, American Institute Of Certified Public Accountants
Cash Management; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 11, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Evaluating And Starting A New Business; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 12, American Institute Of Certified Public Accountants
Evaluating And Starting A New Business; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 12, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Improving Productivity Through Work Measurement : A Cooperative Approach; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 09, Robert G. Failing, Jerry L. Janzen, Larry D. Blevins
Improving Productivity Through Work Measurement : A Cooperative Approach; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 09, Robert G. Failing, Jerry L. Janzen, Larry D. Blevins
Guides, Handbooks and Manuals
No abstract provided.
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas
Education Requirements For Entry Into The Accounting Profession : A Statement Of The Aicpa Policies, American Institute Of Certified Public Accountants. Task Force On The Report Of The Committee On Education And Experience Requirements For Cpas
Guides, Handbooks and Manuals
No abstract provided.
Starting And Developing An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 4, American Institute Of Certified Public Accountants
Starting And Developing An Mas Practice; Management Advisory Services Practice Aids. Practice Administration Aid, 4, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Accounting Profession In France; Professional Accounting In Foreign Country Series, Befec Mulquin & Associes, Seidman & Seidmn/Bdo, Susan Sgromo, Steven F. Moliterno
Accounting Profession In France; Professional Accounting In Foreign Country Series, Befec Mulquin & Associes, Seidman & Seidmn/Bdo, Susan Sgromo, Steven F. Moliterno
Guides, Handbooks and Manuals
No abstract provided.
Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office
Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office
Federal Publications
This revision of the standards supersedes the 1981 revision, and becomes effective for audits starting January 1, 1989. Early application of the standards is permissible.
Accounting For Developmental And Preoperating Costs, Purchases, And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications : September 30, 1988 Amendment To Aicpa Industry Audit Guide, Audits Of Airlines; Statement Of Position 88-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Developmental And Preoperating Costs, Purchases, And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications : September 30, 1988 Amendment To Aicpa Industry Audit Guide, Audits Of Airlines; Statement Of Position 88-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Illustrative Auditor's Reports On Financial Statements Of Employee Benefit Plans Comporting With Statement On Auditing Standards No. 58, Reports On Audited Financial Statements, December 15, 1988; Statement Of Position 88-2;, American Institute Of Certified Public Accountants. Auditing Standards Division
Illustrative Auditor's Reports On Financial Statements Of Employee Benefit Plans Comporting With Statement On Auditing Standards No. 58, Reports On Audited Financial Statements, December 15, 1988; Statement Of Position 88-2;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks;Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Feb. 15, American Institute Of Certified Public Accountants. Banking Committee
Proposed Statement Of Position : Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks;Directors' Examinations Of Banks : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Feb. 15, American Institute Of Certified Public Accountants. Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position modifies the exhibits in appendix C of the 1983 AICPA Industry Audit Guide, Audits of Banks, "Suggested Guidelines for CPA Participation in Bank Directors' Examinations. The SOP emphasizes the scope limitations when CPAs are engaged to perform directors' examinations, particularly those scope limitations that affect accounts with higher risk in the banking industry. Briefly, the principal modifications to the exhibits in appendix C recommended in the SOP include the following: (1) Incorporation of a statement in the illustrative engagement letter and illustrative report identifying the omission of certain procedures relating to accounts with higher risk …
Proposed Statement On Auditing Standards : Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government ;Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government; Exposure Draft (American Institute Of Certified Public Accountants), 1988, May 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government ;Compliance Auditing : The Auditor's Responsibility For Testing Compliance With Laws, Regulations, And Contractual Terms Governing Financial Assistance Certain Entities Receive From Government; Exposure Draft (American Institute Of Certified Public Accountants), 1988, May 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In response to findings that a large proportion of independent audits of federal financial assistance were substandard, the AICPA Task Force on the Quality of Audits of Governemental Units was formed to develop a comprehensive plan to improve the quality of audits of governmental units. That plan, presented in a March 1987 report, included a recommendation that "a statement on auditing standards relating to auditing for and reporting on compliance with applicable laws and regulations should be developed and issued." This proposed Statement provides guidance on applying the requirements of SAS No. 54, Illegal Acts by Clients, to audits of …
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines ;Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Airlines
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines ;Accounting For Frequent Travel Award Programs : Proposed Amendment To Aicpa Industry Audit Guide Audits Of Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Airlines
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in accounting for frequent travel award programs. Briefly, the proposed SOP recommends the following: 1. An amount based on an allocated revenue value of the free travel awards should be deferred as mileage is accumulated. 2. The amounts deferred should be recognized as revenue when free travel awards are used. 3. An adjustment should be made to reflect the cumulative effect of the change in accounting principle when the SOP is first applied.
Proposed Statement Of Position : Questions Concerning Accountants' Services On Prospective Financial Statements : Proposed Amendment To Aicpa Guide For Prospective Financial Statements;Proposed Amendment To Aicpa Guide For Prospective Financial Statements : Questions Concerning Accountants' Services On Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Sept. 2, American Institute Of Certified Public Accountants. Auditing Standards Division. Forecasts And Projections Audit Issues Task Force
Proposed Statement Of Position : Questions Concerning Accountants' Services On Prospective Financial Statements : Proposed Amendment To Aicpa Guide For Prospective Financial Statements;Proposed Amendment To Aicpa Guide For Prospective Financial Statements : Questions Concerning Accountants' Services On Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Sept. 2, American Institute Of Certified Public Accountants. Auditing Standards Division. Forecasts And Projections Audit Issues 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) in response to questions raised by practitioners about some of the procedural and reporting guidance contained in the AICPA Guide for Prospective Financial Statements. This SOP included some of these questions and the recommended responses. Specifically, the SOP provides additional guidance in these areas: 1. Reporting on financial forecasts that include a projected sale of an entity's real estate investment; 2. Sales prices assumed in a projection of the sale of an entity's real estate investment; 3. Reporting on information accompanying a financial forecast in …
Proposed Statement Of Position : Definition Of Substantially The Same For Holders Of Debt Instruments;Definition Substantially The Same For Holders Of Debt Instruments; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Apr. 29, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Committee On Banking, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Proposed Statement Of Position : Definition Of Substantially The Same For Holders Of Debt Instruments;Definition Substantially The Same For Holders Of Debt Instruments; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Apr. 29, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Committee On Banking, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA's Banking Committee, Savings and Loan Associations Committee, and Stockbrokerage and Investment Banking Committee conclude the following: For debt instruments, including mortgage-backed securities, to be substantially the same, all the following criteria must be met: A. The debt instruments must have the same primary obligor, except for debt instruments guaranteed by a sovereign goverment, central bank, or agency, thereof, in which case the guarantor must be the same. B. The debt instruments must be identical in form and type. C. The debt instruments must bear the identical contractual interest rate. D. The debt instruments must have the same maturity …
Proposed Audit And Accounting Guide : Audits Of Providers Of Health Care Services ;Audits Of Providers Of Health Care Services; Exposure Draft (American Institute Of Certified Public Accountants), 1988, March 15, American Institute Of Certified Public Accountants. Health Care Committee And Health Care Audit Guide Task Force
Proposed Audit And Accounting Guide : Audits Of Providers Of Health Care Services ;Audits Of Providers Of Health Care Services; Exposure Draft (American Institute Of Certified Public Accountants), 1988, March 15, American Institute Of Certified Public Accountants. Health Care Committee And Health Care Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed guide has been prepared to assist the independent auditor in examining and reporting on the financial statements of entities whose principal operations consist of providing health care services to individuals. It describes relevant matters or procedures unique to those entities and focuses on specific problems of auditing and reporting on the financial statements of the health care entities covered by the scope. This proposed guide supersedes the Industry Audit Guide titled Hospital Audit Guide (1972) and the following statements of position: 1. Clarification of Accounting, Auditing, and Reporting Practices Relating to Hospital Malpractice Loss Contingencies; 2. SOP 78-1, …
Proposed Statement On Auditing Standards : Special Reports ;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Special Reports ;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement changes generally accepted auditing standards as follows: (1) Prescribes a new special report form that parallels the form of the new auditor's standard report in SAS no. 58, Reports on Audited Financial Statements; (2) Clarifies that there is no requirement to describe in the special report how the presentation differs from a presentation in conformity with generally accepted accounting principles; (3) Amends guidance on reporting on compliance with contractual agreements in connection with an audit by restricting the distribution of these reports and limiting the matters that an auditor can provide assurance on to auditing and accounting matters; …
Proposed Audit And Accounting Guide : Common Interest Realty Associations ;Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Accounting For Common Interest Realty Associations
Proposed Audit And Accounting Guide : Common Interest Realty Associations ;Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Aug. 31, American Institute Of Certified Public Accountants. Task Force On Accounting For Common Interest Realty Associations
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide provides guidance on the following matters: 1. Accounting recognition of common property and facilities. Questions arise as to whether the common property in a condominium or planned unit development (PUD) and improvements on such property should be reported in a CIRA's financial statements. This proposed guide provides guidance on the recognition of assets maintained or owned by a CIRA. Questions relating to the accounting treatment of recognized assets, the effect of the manner in which the assets were acquired, and depreciation policies are discussed. 2. Major repairs and replacements. A fundamental issue affecting a …
Proposed Standards For Performing And Reporting On Quality Reviews ;Performing And Reporting On Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Oct. 10, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Proposed Standards For Performing And Reporting On Quality Reviews ;Performing And Reporting On Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1988, Oct. 10, American Institute Of Certified Public Accountants. Quality Review Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement establishes the standards for performing and reporting on all reviews conducted under the quality review program. The standards are applicable to firms enrolled in the program, to individuals and firms who perform and report on reviews, to state societies that participate in the administration of the program, to associations of CPA firms that assist their members in arranging and carrying out quality reviews, and to the AICPA Quality Review Division itself. Specifically, this proposed statement: 1. Provides distinctly different performance and reporting standards for two types of quality reviews — an on-site review for firms that examine …
Code Of Professional Conduct As Adopted January 12, 1988;Bylaws And Implementing Resolutions Of Council As Amended January 12, 1988, American Institute Of Certified Public Accountants
Code Of Professional Conduct As Adopted January 12, 1988;Bylaws And Implementing Resolutions Of Council As Amended January 12, 1988, American Institute Of Certified Public Accountants
AICPA Professional Standards
Booklet includes: AICPA mission statement Code of Professional Conduct Principles Rules as adopted January 12,1988 The Principles and Rules as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional Standards (volume 2) and Bylaws and implementing resolutions of Council as amended January 12, 1988.
Audits Of Airlines (1988); Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines (1988); Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Voluntary Health And Welfare Organizations (1988); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations
Audits Of Voluntary Health And Welfare Organizations (1988); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Voluntary Health And Welfare Organizations
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies) With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For Savings And Loan Associations : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Disclosure Checklists For Savings And Loan Associations : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall
Disclosure Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Susan Cornwall
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For Banks : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert, Jack Shohet
Disclosure Checklists For Banks : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert, Jack Shohet
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Disclosure Checklists For Credit Unions : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Disclosure Checklists For Credit Unions : A Financial Reporting Practice Aid, Winter 1988 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Richard Rikert
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1988, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1988, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1988, American Institute Of Certified Public Accountants
Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1988, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Statements On Responsibilities In Tax Practice. 1988 Revision, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Statements On Responsibilities In Tax Practice. 1988 Revision, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Reporting On Pro Forma Financial Information; Statement On Standards For Attestation Engagements, 1988, Sept, American Institute Of Certified Public Accountants. Auditing Standards Board
Reporting On Pro Forma Financial Information; Statement On Standards For Attestation Engagements, 1988, Sept, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.