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Articles 8491 - 8520 of 33498
Full-Text Articles in Accounting
Common Interest Realty Associations Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Common Interest Realty Associations Industry Developments - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Thomsd J. Burns Bibliography, Anonymous
Thomsd J. Burns Bibliography, Anonymous
Accounting Hall of Fame Brochures
No abstract provided.
Uniform Cpa Examination, 1997 Edition, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Division
Uniform Cpa Examination, 1997 Edition, Selected Questions & Unofficial Answers Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Examinations Division
Examinations and Study
No abstract provided.
Auditor's Responsibility For Detecting Fraud, American Institute Of Certified Public Accountants (Aicpa)
Auditor's Responsibility For Detecting Fraud, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Questions And Answers: Understanding The Proposed Regulatory System Of The Joint Committee, Aicpa/Nasba Joint Committee On Regulation Of The Profession
Questions And Answers: Understanding The Proposed Regulatory System Of The Joint Committee, Aicpa/Nasba Joint Committee On Regulation Of The Profession
Guides, Handbooks and Manuals
No abstract provided.
1997 Annual Reviewers' Letter: Informational Update For Peer Reviewers, American Institute Of Certified Public Accountants (Aicpa)
1997 Annual Reviewers' Letter: Informational Update For Peer Reviewers, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpa Vision Project: Focus On The Horizon Future Forum [Facilitator Guidebook And Individual Participant Workbook] (Publication Masters) September 1997, American Institute Of Certified Public Accountants (Aicpa), Virtual Consulting, Inc.
Cpa Vision Project: Focus On The Horizon Future Forum [Facilitator Guidebook And Individual Participant Workbook] (Publication Masters) September 1997, American Institute Of Certified Public Accountants (Aicpa), Virtual Consulting, Inc.
Guides, Handbooks and Manuals
No abstract provided.
Information Technology Age : Evidential Matter In The Electronic Environment; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Information Technology Age : Evidential Matter In The Electronic Environment; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Compilation And Review Alert - 1997/98; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Compilation And Review Alert - 1997/98; 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 Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, June 1997 Edtion, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, June 1997 Edtion, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Brokers And Dealers In Securities, New Edition As Of April 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Audits Of Brokers And Dealers In Securities, New Edition As Of April 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 1997; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 1997; 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.
Accounting By Insurance And Other Enterprises For Insurance-Related Assessments; Statement Of Position 97-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Insurance And Other Enterprises For Insurance-Related Assessments; Statement Of Position 97-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting By Participating Mortgage Loan Borrowers; Statement Of Position 97-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Participating Mortgage Loan Borrowers; Statement Of Position 97-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Software Revenue Recognition; Statement Of Position 97-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Software Revenue Recognition; Statement Of Position 97-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards, Communication Between Predecessor And Successor Auditors;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards, Communication Between Predecessor And Successor Auditors;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1997, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1997, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Proposed Statement On Auditing Standards : Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations);Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations);Communications Between Predecessor And Successor Auditors : (To Supersede Statement On Auditing Standards No. 7, Communications Between Predecessor And Successor Auditors, And Its Interpretations); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) has issued this exposure draft to provide appropriate guidance on the auditor's responsibility regarding communications between predecessor and successor auditors. This proposed Statement provides guidance relating to communications between predecessor and successor auditors when a change of auditors has taken place or is in process. This proposed Statement: 1. Revises the definitions of predecessor and successor auditors to reflect the current proposal environment found in today's practice. 2. Expands the required communications with the predecessor auditor before the successor auditor accepts an engagement to include inquiries about communications made by the predecessor auditor to audit …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 14, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED RULINGS UNDER RULE 101: Member Has Significant Influence Over an Entity That Has Significant Influence Over a Client; 2. Member's Investment in Financial Services Products That Invest in Clients; 3. PROPOSED REVISION OF RULING NO. 52 UNDER RULE 101: Unpaid Fees; 4. PROPOSED RULING UNDER RULE 301: Disclosure of Confidential Client Information in Legal Proceedings; 5. PROPOSED REVISION OF INTERPRETATION 501-2 UNDER RULE 501: Discrimination and Harassment in Employment Practices; 6. PROPOSED DELETION OF RULING NO. 82 AND PROPOSED REVISION OF RULING NO. 176 UNDER RULE 502: Newsletter and Member's Association with Newsletters and Publications
Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Reporting On The Costs Of Start-Up Activities;Reporting On The Costs Of Start-Up Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Apr. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on the financial reporting of start-up costs. It requires costs of start-up activities to be expensed as incurred. The SOP broadly defines start-up activities and provides examples to help entities determine what costs are and are not within the scope of this SOP. This SOP applies to all nongovernmental entities and is effective for financial statements for fiscal years beginning after December 15, 1997. Earlier application is encouraged in fiscal years for which financial statements previously have not been issued.
Proposed Statement Of Position : Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk;Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk;Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1997, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on how to account for insurance and reinsurance contracts that do not transfer insurance risk. It applies to all entities and all insurance and reinsurance contracts that do not transfer insurance risk except for long-duration life and health insurance contracts. The method used to account for insurance and reinsurance contracts that do not transfer insurance risk is referred to in this proposed SOP as deposit accounting. The proposed SOP does not address when deposit accounting should be applied. This proposed SOP specifies the following: 1. Insurance and reinsurance contracts for which the …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Sept. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Sept. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF RULING NO. 3 UNDER RULE 101: Member as Signer or Cosigner of Checks Involvement in Disbursing Client Funds; 2. PROPOSED REVISION OF RULING NO. 31 UNDER RULE 101: Financial Interest in a Performance of Services for Common Interest Realty Associations (CIRAs), Including Cooperatives, Condominium Associations, Planned Unit Developments, Homeowners Associations, and Timeshare Developments , or Other Common Interest Realty Association; 3. PROPOSED DELETION OF RULING NO. 58 UNDER RULE 101: Member as Lessor; 4. PROPOSED REVISION OF RULING NO. 91 UNDER RULE 101: Member Leasing Property To or From a Client; 5. PROPOSED DELETION OF RULING …
Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities, Draft - Not For Public Distribution, February 11, 1997; Exposure Draft (American Institute Of Certified Public Accountants) 1997, February 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position: Reporting On The Costs Of Start-Up Activities, Draft - Not For Public Distribution, February 11, 1997; Exposure Draft (American Institute Of Certified Public Accountants) 1997, February 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use, November 17, 1997, Draft - For Discussion Only, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Statement Of Position: Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use, November 17, 1997, Draft - For Discussion Only, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Auditing Standards: Management Representations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement On Auditing Standards: Management Representations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis;, American Institute Of Certified Public Accountants. Accounting Standards Board
Comment Letters To Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis;, American Institute Of Certified Public Accountants. Accounting Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis ;Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Management's Discussion And Analysis ;Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is considering the issuance of a Statement on Standards for Attestation Engagements (SSAE) to provide guidance to practitioners who may be engaged to examine or review management's discussion and analysis (MD&A) prepared pursuant to the published rules and regulations of the Securities and Exchange Commission (SEC). The ASB has observed the following since a proposed SSAE was first issued for exposure in 1987, and subsequently deferred: 1. Possible changes may occur in the existing financial reporting model as a result of the Comprehensive Model for Business Reporting proposed by the AICPA Special Committee on Financial …
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Proposed Statement On Standards For Attestation Engagements : Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards") ;Establishing An Understanding With The Client : (Amendments To Statement On Auditing Standards No. 1, Au Section 310, "Relationship Between The Auditor's Appointment And Planning" And Statement On Standards For Attestation Engagements No. 1, At Section 100, "Attestation Standards"); Exposure Draft (American Institute Of Certified Public Accountants), 1997, Mar. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board (ASB) is proposing an amendment to existing standards to provide guidance on obtaining an understanding with the client about the services to be performed. Currently, such guidance is not included in the Statements on Auditing Standards (SASs) or the Statements on Standards for Attestation Engagements (SSAEs). However, the recently-issued Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice, (AICPA, Professional Standards, vol. 2, QC sec.20) requires that a CPA firm provide policies and procedures for obtaining an understanding with the client regarding services to be …