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Full-Text Articles in Accounting

Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1983

Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement consists of amendments to SAS No. 38, Letters for Underwriters. The amendments are in repsonse to recent changes in SEC financial reporting requirements and other developments in auditing and reporting practices. Twenty-five amendments are proposed.


Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1983

Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Rule 102--Integrity and Objectivity--provides that "a member shall not knowingly misrepresent facts." While the rule clearly applies to members who are found to have been directly involved in such misrepresentations, questions have been raised regarding the rule's application to mebmers who permit, or who direct others, including subordinates, to be involved in, what may be found to be misrepresentations of fact. The application of Rule 501--Acts Discreditable-- to a member who has been involved with the preparation of false and misleading financial statements has been unclear in the past. Such a member may state that he was unaware that false …


Audits Of Banks (1983); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee Jan 1983

Audits Of Banks (1983); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Sampling (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Statistical Sampling Subcommittee Jan 1983

Audit Sampling (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Statistical Sampling Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Employee Benefit Plans (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee Jan 1983

Audits Of Employee Benefit Plans (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans And Erisa Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Personal Financial Statements Guide (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force Jan 1983

Personal Financial Statements Guide (1983); 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.


Audits Of Stock Life Insurance Companies (1983); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing Jan 1983

Audits Of Stock Life Insurance Companies (1983); 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.


Disclosure Checklists : A Financial Reporting Practice Aid, November 1983, American Institute Of Certified Public Accountants. Technical Information Division Jan 1983

Disclosure Checklists : A Financial Reporting Practice Aid, November 1983, American Institute Of Certified Public Accountants. Technical Information Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit And Control Considerations In An On-Line Environment; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing On-Line Systems Task Force Jan 1983

Audit And Control Considerations In An On-Line Environment; Computer Services Guidelines, American Institute Of Certified Public Accountants. Auditing On-Line Systems Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Report Of The Special Committee On Accounting Standards Overload, American Institute Of Certified Public Accountants. Special Committee On Accounting Standards Overload Jan 1983

Report Of The Special Committee On Accounting Standards Overload, American Institute Of Certified Public Accountants. Special Committee On Accounting Standards Overload

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1983, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1983

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1983, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Audits Of Government Contractors (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies Jan 1983

Audits Of Government Contractors (1983); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Task Force On Defense Contract Agencies

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Annual Report 1982-83; Message To Members, American Institute Of Certified Public Accountants Jan 1983

Aicpa Annual Report 1982-83; Message To Members, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 1983

Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.


Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1983

Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement provides guidance on applying generally accepted accounting principles in accounting for uninsured asserted and unasserted medical malpractice claims, captive insurance companies, retrospectively rated premiums, claims-made insurance policies, and trust funds of health care providers. The statement supplements the AICPA Hospital Audit guide. In general, the accrual of the estimated cost of uninsured asserted and unasserted medical malpractice claims should be based primarily on the health provider's own experience. A health care provider insured under a claims-made policy should accrue the cost of providing tail coverage at the end of the current period. A retrospectively rated insurance policy …


Tabulation Of Cpas As Of July 31, 1983, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Tabulation Of Cpas As Of July 31, 1983, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Information For Cpa Candidates, Sixth Edition (1983), American Institute Of Certified Public Accountants. Board Of Examiners Jan 1983

Information For Cpa Candidates, Sixth Edition (1983), American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Taxation As A Professional Career, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Taxation As A Professional Career, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Tax Return And Preparation Checklists, 1982, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee Jan 1983

Tax Return And Preparation Checklists, 1982, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Notice To Practitioners: Certain Real Estate Lending Activities Of Financial Institutions, American Institute Of Certified Public Accountants. Task Force On Real Estate Lending Activities Of Financial Institutions Jan 1983

Notice To Practitioners: Certain Real Estate Lending Activities Of Financial Institutions, American Institute Of Certified Public Accountants. Task Force On Real Estate Lending Activities Of Financial Institutions

Guides, Handbooks and Manuals

No abstract provided.


Public Service Award Program For Certified Public Accountants 1983, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Public Service Award Program For Certified Public Accountants 1983, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Programs For Students And Educators: A Compendium Of Education Activities Of State Cpa Societies And Aicpa, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Programs For Students And Educators: A Compendium Of Education Activities Of State Cpa Societies And Aicpa, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Microcomputer Applications For Small Businesses: A Talk For Practitioners, American Institute Of Certified Public Accountants. Communications Division Jan 1983

Microcomputer Applications For Small Businesses: A Talk For Practitioners, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Underreported Taxable Income : The Problem And Possible Solutions, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1983

Underreported Taxable Income : The Problem And Possible Solutions, American Institute Of Certified Public Accountants. Federal Taxation Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Proceedings Of The Small Business Tax Equity Conference, American Institute Of Certified Public Accountants (Aicpa) Jan 1983

Proceedings Of The Small Business Tax Equity Conference, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Secps Manual: Organizational Document With Membership Requirements,, Standards For Peer Reviews, Administrative And Other Peer Review Procedures, Revised Edition 1983, American Institute Of Certified Public Accountants. Sec Practice Section Dec 1982

Secps Manual: Organizational Document With Membership Requirements,, Standards For Peer Reviews, Administrative And Other Peer Review Procedures, Revised Edition 1983, American Institute Of Certified Public Accountants. Sec Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Cpa Client Bulletin, December 1982, American Institute Of Certified Public Accountants (Aicpa) Dec 1982

Cpa Client Bulletin, December 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 6 No. 12, December 1982, American Institute Of Certified Public Accountants (Aicpa) Dec 1982

Practicing Cpa, Vol. 6 No. 12, December 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Practicing Cpa, Vol. 6 No. 11, November 1982, American Institute Of Certified Public Accountants (Aicpa) Nov 1982

Practicing Cpa, Vol. 6 No. 11, November 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Cpa Client Bulletin, November 1982, American Institute Of Certified Public Accountants (Aicpa) Nov 1982

Cpa Client Bulletin, November 1982, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.