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Articles 2401 - 2430 of 33387
Full-Text Articles in Accounting
Government Auditing Standards And Circular A-133 Audits, February 1, 2013; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Government Auditing Standards And Circular A-133 Audits, February 1, 2013; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, January 25-27, 2022, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, January 25-27, 2022, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Highlights January 25-27, 2022 Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Highlights January 25-27, 2022 Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Basic Principles For Costing And Accounting For Folding Paper Box Manufacturers, Folding Paper Box Association Of America
Basic Principles For Costing And Accounting For Folding Paper Box Manufacturers, Folding Paper Box Association Of America
Guides, Handbooks and Manuals
No abstract provided.
Precepts Of Professional Conduct, N.D., American Institute Of Certified Public Accountants (Aicpa)
Precepts Of Professional Conduct, N.D., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Climate-Risk Materiality And Firm Risk, Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz
Climate-Risk Materiality And Firm Risk, Ella Mae Matsumura, Rachna Prakash, Sandra C. Vera-Muñoz
Faculty and Student Publications
Managers are required to disclose material climate risk in Form 10-K, but their decision whether or not to disclose is confounded by the lack of consensus on whether climate risk is material to the firms, as well as uncertainty about enforcement of disclosure regulations. Using the SASB Materiality Map™ to proxy for market expectations of climate risk materiality, we test whether the association between disclosing climate risk in 10-Ks and firm risk (proxied by cost of equity (COE)) varies with market expectations of climate risk materiality. Using S&P 500 firms’ decisions whether to disclose climate risk in Form 10-K for …
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 76th Edition, 2022; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
U.S. Gaap Financial Statements Best Practices In Presentation And Disclosure, 76th Edition, 2022; Accounting Trends & Techniques, American Institute Of Certified Public Accountants (Aicpa)
Accounting Trends and Techniques
No abstract provided.
Codification Of Statements On Standards For Attestation Engagements, As Of January 2012, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
Codification Of Statements On Standards For Attestation Engagements, As Of January 2012, Numbers 1 To 17, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Integrated Report 2022; Adapt + Thrive, Association Of International Certified Professional Accountants
Integrated Report 2022; Adapt + Thrive, Association Of International Certified Professional Accountants
AICPA Annual Reports
No abstract provided.
Auditing Standards Board (Asb), December 2, 2021, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)
Auditing Standards Board (Asb), December 2, 2021, Meeting Agenda Teleconference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb) & International Auditing Standards Task Force (Iastf), Meeting Highlights, December 2, 2021, Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)
Auditing Standards Board (Asb) & International Auditing Standards Task Force (Iastf), Meeting Highlights, December 2, 2021, Video Conference, American Institute Of Certified Public Accountants. Auditing Standards Board, International Auditing Standards Task Force (Iastf)
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Considerations For Information Systems Services, December 2021; Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Independence Considerations For Information Systems Services, December 2021; Practice Aid, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Open Meeting Minutes — November 16, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Minutes — November 16, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Agenda, November 16, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Open Meeting Agenda, November 16, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services, November 3, 2021, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services, November 3, 2021, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2021, November 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2021, November 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Virtual Fall Meeting Of Council, October 19-20, 2021 (Four Pages To The Sheet), American Institute Of Certified Public Accountants. Council
Virtual Fall Meeting Of Council, October 19-20, 2021 (Four Pages To The Sheet), American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Virtual Fall Meeting Of Council, October 19-20, 2021, American Institute Of Certified Public Accountants. Council
Virtual Fall Meeting Of Council, October 19-20, 2021, American Institute Of Certified Public Accountants. Council
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Agenda, October 12-14, 2021, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Agenda, October 12-14, 2021, Video Conference (Zoom) (Times Are Est), American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Standards Board (Asb), Meeting Highlights, October 12-14, 2021, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Auditing Standards Board (Asb), Meeting Highlights, October 12-14, 2021, Videoconference, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards, 145 (October 2021), American Institute Of Certified Public Accountants. Auditing Standards Board
Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Statement On Auditing Standards, 145 (October 2021), American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Life And Health Insurance Entities, October 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Life And Health Insurance Entities, October 1, 2021; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Comment Letters On Accounting Standards Implementation Services September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Accounting Standards Implementation Services September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Changes To Aicpa Standards For Performing And Reporting On Peer Reviews, Clarification Of Aicpa Standards For Performing And Reporting On Peer Reviews, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To Aicpa Standards For Performing And Reporting On Peer Reviews, Clarification Of Aicpa Standards For Performing And Reporting On Peer Reviews, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revised Interpretation, Unpaid Fees September 20, 2021, Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretation, Unpaid Fees September 20, 2021, Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Standards Implementation Services September 20, 2021 Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Accounting Standards Implementation Services September 20, 2021 Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revised Interpretation, Unpaid Fees September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretation, Unpaid Fees September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.