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Articles 9361 - 9390 of 33661
Full-Text Articles in Accounting
Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 95-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 95-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Letters For State Insurance Regulators To Comply With The Naic Model Audit Rule ; Statement Of Position 95-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Letters For State Insurance Regulators To Comply With The Naic Model Audit Rule ; Statement Of Position 95-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters To Proposed Audit And Accounting Guide: Health Care Organizations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Audit And Accounting Guide: Health Care Organizations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters, Personal Financial Planning Exposure Draft 8/15/95: Proposed Statement On Responsibilities In Personal Financial Planning Practice: Developing A Basis For Recommendations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters, Personal Financial Planning Exposure Draft 8/15/95: Proposed Statement On Responsibilities In Personal Financial Planning Practice: Developing A Basis For Recommendations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters 184-283 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters 184-283 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters 284-403 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters 284-403 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters 404-522 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters 404-522 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Mar. 1, 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), 1995, Mar. 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 102: Professional Services Involving Client Advocacy; 2. PROPOSED REVISION OF INTERPRETATION 102-2 UNDER RULE 102: Conflicts of Interest; 3. PROPOSED RULING UNDER RULE 102 AND RULE 301: Member Providing Services for Company Executives; 4. PROPOSED REVISION OF INTERPRETATION 101-10 UNDER RULE 101: The Effect on Independence of Relationships With Entities Included in the Governmental Financial Statements
Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
This AICPA Audit and Accounting Guide has been prepared to assist nongovernmental not-for-profit organizations in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. This Guide applies to organizations that meet the definition of a not-for-profit organization included in appendix D of Financial Accounting Standards Board (FASB) Statement No. 117, Financial Statements of Not-for-Profit Organizations. Some organizations that have traditionally been considered to be not-for-profit organizations and that have been covered by American Institute of Certified Public Accountants (AICPA) Industry Audit Guides or Audit and …
Proposed Statement Of Position : Accounting By Participating Mortgage Loan Borrowers ;Accounting By Participating Mortgage Loan Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Participating Mortgages Task Force
Proposed Statement Of Position : Accounting By Participating Mortgage Loan Borrowers ;Accounting By Participating Mortgage Loan Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Participating Mortgages Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) establishes the borrower's accounting for a participating mortgage loan if the lender participates in increases in the market value of the mortgaged real estate project, the results of operations of that mortgaged real estate project, or both. This proposed SOP requires the following: 1. At origination, the borrower should record the participating mortgage loan without allocating any of the proceeds to a liability related to the participation feature. 2. At the end of each reporting period, a participation liability should be reported equal to the amount that would be required to extinguish the participation …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF DEFINITION UNDER ET SECTION 92: Financial Statements; 2. PROPOSED RULING UNDER RULE 203: Applicability of Rule 203 to Members Performing Litigation Support Services; 3. PROPOSED RULING UNDER RULE 102: Client Advocacy and Expert Witness Services ? PROPOSED RULING UNDER RULE 101: Member's Indemnification of a Client
Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force
Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) consists of two Parts: (1) a nonauthoritative discussion of major federal legislation dealing with pollution control (responsibility) laws and environmental remediation (cleanup) laws and the need to consider various individual state and other non-United States government requirements and (2) authoritative guidance on specific accounting issues that are present in the recognition, measurement, display, and disclosure of environmental remediation liabilities. This SOP does not provide guidance on accounting for pollution control costs with respect to current operations or on accounting for costs of future site restoration or closure that are required upon the cessation of operations …
Comment Letters On On The Exposure Draft, "Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control - Integrated Framework Report.", American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On On The Exposure Draft, "Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control - Integrated Framework Report.", American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On Acsec's October 10, 1994 Exposure Draft, Reporting By Real Estate Companies Of Supplemental Current-Value Information, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters Received On Acsec's October 10, 1994 Exposure Draft, Reporting By Real Estate Companies Of Supplemental Current-Value Information, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Taming Your Taxes: 1995 Filing Tips From Cpas, American Institute Of Certified Public Accountants. Communications Division;
Taming Your Taxes: 1995 Filing Tips From Cpas, American Institute Of Certified Public Accountants. Communications Division;
Guides, Handbooks and Manuals
No abstract provided.
Firm-On-Firm Review Directory, January 1995, American Institute Of Certified Public Accountants. Division For Cpa Firms
Firm-On-Firm Review Directory, January 1995, American Institute Of Certified Public Accountants. Division For Cpa Firms
Association Sections, Divisions, Boards, Teams
No abstract provided.
Compilation And Review Manual, Volume 2, O. Ray Whittington, Alan J. Winters, Anita M. Lyons
Compilation And Review Manual, Volume 2, O. Ray Whittington, Alan J. Winters, Anita M. Lyons
Guides, Handbooks and Manuals
No abstract provided.
Credit Union Audit Manual, Volume 1, Linda C. Delahanty, Robin D. Hoag, Michael J. Ramos
Credit Union Audit Manual, Volume 1, Linda C. Delahanty, Robin D. Hoag, Michael J. Ramos
Guides, Handbooks and Manuals
No abstract provided.
Non-Authoritative Practice Aid: Illustrative Independent Auditor Reports Based On Audits Performed In Accordance With The Consolidated Audit Guide For Audits Of Hud Programs, United States. Department Of Housing And Urban Development. Office Of Inspector General
Non-Authoritative Practice Aid: Illustrative Independent Auditor Reports Based On Audits Performed In Accordance With The Consolidated Audit Guide For Audits Of Hud Programs, United States. Department Of Housing And Urban Development. Office Of Inspector General
Guides, Handbooks and Manuals
No abstract provided.
Directors, Management, And Auditors: Allies In Protecting Shareholder Interests, American Institute Of Certified Public Accountants. Public Oversight Board
Directors, Management, And Auditors: Allies In Protecting Shareholder Interests, American Institute Of Certified Public Accountants. Public Oversight Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division
Report On Corporate State Tax Administrative Uniformity, American Institute Of Certified Public Accountants. Tax Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditing Practice, Research, And Education : A Productive Collaboration, Timothy B. Bell, Arnold M. Bell, American Institute Of Certified Public Accountants (Aicpa), American Accounting Association. Auditing Section
Auditing Practice, Research, And Education : A Productive Collaboration, Timothy B. Bell, Arnold M. Bell, American Institute Of Certified Public Accountants (Aicpa), American Accounting Association. Auditing Section
Association Sections, Divisions, Boards, Teams
No abstract provided.
Testimony... Before The U.S. Securities And Exchange Commission On Sec Concept Release S7-29-94, Safe Harbor For Forward-Looking Statements, February 13, 1995, Philip B. Chenok, American Institute Of Certified Public Accountants (Aicpa)
Testimony... Before The U.S. Securities And Exchange Commission On Sec Concept Release S7-29-94, Safe Harbor For Forward-Looking Statements, February 13, 1995, Philip B. Chenok, American Institute Of Certified Public Accountants (Aicpa)
Association Sections, Divisions, Boards, Teams
No abstract provided.
1995 Tax Planning Strategies For The Small Business Owners: A Speech For Cpas To Deliver To Small Business Owners, American Institute Of Certified Public Accountants. Communications Division
1995 Tax Planning Strategies For The Small Business Owners: A Speech For Cpas To Deliver To Small Business Owners, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Estate Planning Tips For Individuals: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Estate Planning Tips For Individuals: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Gift For Those Who Give: A Guide To Deducting Charitable Contributions: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Gift For Those Who Give: A Guide To Deducting Charitable Contributions: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Inside Aicpa, December 27, 1994, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, December 27, 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Inside Aicpa, December 12, 1994, American Institute Of Certified Public Accountants (Aicpa)
Inside Aicpa, December 12, 1994, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
No. 210 Carolyn Ackerman, Et Al., Responents, V. Price Waterhouse, Apppellant. American Institute Of Certified Public Accountants And New Ork State Society Of Certified Public Accountants, Amici Curiae. Opinion, American Institute Of Certified Public Accountants (Aicpa), New York State Society Of Certified Public Accountants, Court Of Appeals For The State Of New York
No. 210 Carolyn Ackerman, Et Al., Responents, V. Price Waterhouse, Apppellant. American Institute Of Certified Public Accountants And New Ork State Society Of Certified Public Accountants, Amici Curiae. Opinion, American Institute Of Certified Public Accountants (Aicpa), New York State Society Of Certified Public Accountants, Court Of Appeals For The State Of New York
State Publications
No abstract provided.