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Articles 421 - 450 of 1068
Full-Text Articles in Accounting
Aicpa Issues An Exposure Draft On Allowance For Credit Losses, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Issues An Exposure Draft On Allowance For Credit Losses, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position 03-02, American Institute Of Certified Public Accountants. Auditing Standards Board; Joint Task Force Of The Aicpa And Cica On Sustainability Reporting
Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position 03-02, American Institute Of Certified Public Accountants. Auditing Standards Board; Joint Task Force Of The Aicpa And Cica On Sustainability Reporting
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 03-04, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 03-04, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position: Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97 ; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position: Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Specifically Described In Fasb Statement No. 97 ; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting For Real Estate Time-Sharing Transactions Accounting For Real Estate Time-Sharing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Feb. 20, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Real Estate Time-Sharing Transactions Accounting For Real Estate Time-Sharing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Feb. 20, 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 a seller's accounting for real estate time-sharing transactions. 1. For a time-sharing transaction to be accounted for as a sale, the transaction should meet the following criteria: a. The seller transfers nonreversionary title to the time-share. b. The transaction is consummated. c. The buyer makes cumulative payments (excluding interest) of at least 10 percent of the sales value of the time-share. d. Sufficient time-shares have been sold to reasonably assure that the units will not become rental property. If the seller does not transfer nonreversionary title, the transaction should be accounted for …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2003, March 19, 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), 2003, March 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION NO. 101-5 UNDER RULE 101: Loans From Financial Institution Clients and Related Terminology; 2. PROPOSED REVISION OF ET SECTION 92: Definitions; 3. PROPOSED REVISION OF ETHICS RULING NO. 91 UNDER RULE 101: Member Leasing Property to or From a Client; 4. PROPOSED REVISION OF INTERPRETATION NO. 101-3 UNDER RULE 101: Performance of Other Nonattest Services; 5. PROPOSED DELETION OF INTERPRETATION NO. 101-13 UNDER RULE 101: Extended Audit Services; 6. PROPOSED DELETION OF ETHICS RULING NO. 103 UNDER RULE 101: Attest Report on Internal Controls; 7. PROPOSED DELETION OF ETHICS RULING NO. 104 UNDER RULE 101: …
Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Sarbanes-Oxley Omnibus Statement On Auditing Standards;Sarbanes-Oxley Omnibus Statement On Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2003, April 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This is an edited version of an exposure draft with the same name and date. This proposed Statement on Auditing Standards (SAS) was issued to address certain provisions of the Sarbanes-Oxley Act of 2002 (the Act). This proposed SAS creates a new requirement in the auditing standards for SEC engagements for a review by a reviewing partner (often referred to as a concurring partner) of the audit of financial statements and, where applicable, the review of interim financial information. Previously, these requirements were contained in the rules of the AICPA's SEC Practice Section. This proposed SAS also sets a new …
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2003, May 30, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2003, May 30, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board's (Board) 1998 Strategic Plan included a reevaluation and enhancement of the AICPA Peer Review Program (Program). As a result, two years ago, the Board completed Phase I of a two phase project to reevaluate and enhance the Program. Phase I related to off-site reviews, which led to new standards developed for engagement and report reviews, and were effective for peer reviews commencing on or after January 1, 2001. Phase II began in October 2001 with the Board forming the System Review Task Force (Task Force). The Task Force was formed with the purpose of reevaluating …
Allowance For Credit Losses; Exposure Draft (American Institute Of Certified Public Accountants), 2003, June 19, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Allowance For Credit Losses; Exposure Draft (American Institute Of Certified Public Accountants), 2003, June 19, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships;Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships;Reporting Financial Highlights And Schedule Of Investments By Nonregistered Investment Partnerships : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies And Aicpa Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships; Exposure Draft (American Institute Of Certified Public Accountants), 2003, July 15, 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 application of certain provisions of the AICPA Audit and Accounting Guide Audits of Investment Companies (the Guide) and AICPA SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, that are directed to the reporting by investment partnerships of financial highlights and the schedule of investments. It amends certain provisions of the Guide and of SOP 95-2 by adapting those provisions to nonregistered investment partnerships based on their differences in organizational and operational structures from registered investment companies. Additionally the SOP incorporates and elevates in authority the guidance provided in previously issued Technical …
Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Standards For Accounting And Review Services;Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Standards for Accounting and Review Services. The proposed Statement will establish a SSARS hierarchy. The proposed Statement will be beneficial to practitioners by making them aware of the appropriate literature and the various publications' standing in the SSARS hierarchy. In addition, the Statement addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200). SSARS currently provide guidance to be followed when the financial statements of a prior period have been …
Proposed Statement On Standards For Accounting And Review Services : Performance Of Review Engagements;Performance Of Review Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Performance Of Review Engagements;Performance Of Review Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2003, Dec. 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The attached is an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS) entitled Performance of Review Engagements. SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100.24-.33), currently provides guidance on analytical procedures, inquiries, and other procedures applicable to a review of financial statements whether prepared under generally accepted accounting principles or a comprehensive basis of accounting other than generally accepted accounting principles. This Statement will revise SSARS No. 1 to expand on previously provided guidance on analytical procedures, inquiries, and other review procedures; to provide inquiries …
Comment Letters On Proposed Statements On Auditing Standards, Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statements On Auditing Standards, Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Certain Loans Or Debt Securities Acquired In A Transfer; Statement Of Position 03-03, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Certain Loans Or Debt Securities Acquired In A Transfer; Statement Of Position 03-03, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 03-05, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Financial Highlights Of Separate Accounts : An Amendment To The Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 03-05, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position, Clarification Of The Scope Of The Audit And Accounting Guide Audits Of Investment Companies And Accounting By Parent Companies And Equity Method Investors For Investments In Investment Companies. Exposure Draft (American Institute Of Certified Public Accountants), December 17, 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position, Clarification Of The Scope Of The Audit And Accounting Guide Audits Of Investment Companies And Accounting By Parent Companies And Equity Method Investors For Investments In Investment Companies. Exposure Draft (American Institute Of Certified Public Accountants), December 17, 2002, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft: Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; And Amendment To Statement On Auditing Standards No. 39, Audit Sampling. Exposure Draft (American Institute Of Certified Public Accountants), December 2, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On The Exposure Draft Of The Proposed Statement On Auditing Standards, Interim Financial Information, October 28, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On The Exposure Draft Of The Proposed Statement On Auditing Standards, Interim Financial Information, October 28, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters For Exposure Draft Entitled Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles., American Institute Of Certified Public Accountants. Auditing Standatds Board
Comment Letters For Exposure Draft Entitled Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles., American Institute Of Certified Public Accountants. Auditing Standatds Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports As Required By The New Jersey Administrative Code; Statement Of Position 02-1;, American Institute Of Certified Public Accountants. New Jersey Annual Claims Prompt Payment Reports Task Force
Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports As Required By The New Jersey Administrative Code; Statement Of Position 02-1;, American Institute Of Certified Public Accountants. New Jersey Annual Claims Prompt Payment Reports Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles;Amendment To Statement On Auditing Standards No. 50, Reports On The Application Of Accounting Principles Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2002, April 30, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In response to a request from the Securities and Exchange Commission (SEC), the Auditing Standards Board (ASB) agreed to reconsider the guidance in SAS No. 50 with respect to the provision permitting an accountant to issue a written report to intermediaries on the application of accounting principles not involving facts or circumstances of a specific entity ("hypothetical transactions"). The SEC has expressed concerns regarding the appropriate use of these reports and whether such reports are in the best interest of the public. Due to the nature of a hypothetical transaction, there is no way for a reporting accountant to know, …
Proposed Statement Of Position : Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator;Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator;Accounting For Derivative Instruments And Hedging Activities By Not-For-Profit Health Care Organizations, And Clarification Of The Performance Indicator; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) amends the AICPA Audit and Accounting Guide Health Care Organizations (Guide) to address how nongovernmental not-for-profit health care organizations should report gains or losses on hedging and nonhedging derivative instruments under Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, as amended. The SOP requires the following: 1. Not-for-profit health care organizations should apply the provisions of FASB Statement No. 133 (including the provisions pertaining to cash flow hedge accounting) in the same manner as for-profit enterprises. 2. Not-for-profit health care organizations should provide all …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 17, 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), 2002, June 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION NO. 101-1A.2 UNDER RULE 101: Interpretation of Rule 101; 2. PROPOSED REVISION OF INTERPRETATION NO. 101-2 UNDER RULE 101: Employment or Association With Attest Clients Former Practitioners and Firm Independence; 3. PROPOSED REVISION OF INTERPRETATION NO. 101-10 UNDER RULE 101: The Effect on Independence of Relationships With Entities Included in the Governmental Financial Statements; 4. PROPOSED REVISION OF ETHICS RULING NO. 41 UNDER RULE 101: Financial Services Company Has Custody of a Member's Assets Member as Auditor of Insurance Company; 5. PROPOSED REVISION OF ETHICS RULING NO. 70 UNDER RULE 101: Member's Depository Relationship With …
Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information;Interim Financial Information : (To Supersede Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 26, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to an accountant performing a review of interim financial information of: 1. A public entity, or 2. A nonpublic entity that makes a filing with a regulatory agency in preparation for a public offering or listing, and has had or is currently having its latest annual financial statements audited. The term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end. The term accountant, as used …
Proposed Statement On Standards For Accounting And Review Services, Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Aug. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services, Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Aug. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
Periodically, the Accounting and Review Services Committee (ARSC) issues an Omnibus Statement. The Omnibus includes proposed revisions to existing Statements on Standards for Accounting and Review Services (SSARSs) that have been accumulated over a period of time. The proposed revisions due to the significance of the issues and cost benefit considerations do not in and of themselves warrant the issuance of separate standards. Therefore, an Omnibus is issued. 1. The auditing literature allows an accountant who may be associated with financial statements of a public company, but has not audited or reviewed such statements, to state that he or she …
Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333;Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Feb. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to auditors in fulfilling their responsibility as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards (GAAS). The exposure draft also includes Appendix B, "A Proposed Amendment to SAS No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU section 230, 'Due Professional Care in the Performance of Work.'" In 1997 the Auditing Standards Board (ASB) issued SAS No. 82, Consideration of Fraud in a Financial Statement Audit (AICPA, Professional Standards, vol.1, AU secs. 110, …
Proposed Statement On Quality Control Standards : Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Quality Control Standards : Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
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. 20.03), is being amended to clarify that deficiencies in individual audit, attest, compilation, and review engagements do not, in and of themselves, indicate that the firm's system of quality control is insufficient to provide it with reasonable assurance that its personnel comply with applicable professional standards. By the addition of a footnote, this amendment would clarify the relationship of deficiencies in individual engagements and a firm's system of quality control. This proposed Statement …
Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Periodically, the Auditing Standards Board (ASB) issues an Omnibus Statement. The Omnibus includes proposed revisions to existing standards, either Statements on Auditing Standards (SAS) or Statements on Standards for Attestation Engagements (SSAE) that have been accumulated over a period of time. The proposed revisions due to the significance of the issue and cost benefit considerations do not in and of themselves warrant the issuance of separate standards. Therefore, an Omnibus is issued. 1. SAS No. 95, Generally Accepted Auditing Standards (AICPA Professional Standards, vol. 1, AU sec. 150) provides guidance with respect to the authoritative nature of generally accepted auditing …
Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, generally accepted accounting principles (GAAP) have required entities to significantly increase the use of fair value for measuring, presenting, and disclosing in their financial statements assets, liabilities, and specific components of equity. The business environment and GAAP that apply to the transactions and events in that environment have become more complex. Along with that complexity and the increased use of fair value measurements and disclosures comes an increasing acknowledgment of the importance of fair values in the financial reporting process. The ASB believes that a Statement on Auditing Standards (SAS) providing overall guidance on auditing considerations relating …
Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, 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 accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts. This SOP requires, among other things, the following: 1. Separate account presentation. This SOP concludes that the portion of separate account assets representing contract holder funds should be measured at fair value and reported in the insurance enterprise's financial statements as a summary total, with an equivalent summary total for related liabilities, if the separate account arrangement meets all of the criteria specified in paragraph 10 of this SOP. If a separate account arrangement does not meet …