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Articles 481 - 510 of 1068
Full-Text Articles in Accounting
Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force
Proposed Statement Of Position : Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts;Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 3, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Demutualization Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) provides guidance on accounting by insurance enterprises for demutualizations and the formation of mutual insurance holding companies (MIHC). The proposed SOP also applies to stock insurance enterprises that apply SOP 95-1, Accounting for Certain Insurance Activities of Mutual Life Insurance Enterprises, to account for participating policies that meet the criteria of paragraph 5 of SOP 95-1. The proposed SOP specifies the following: 1. Financial statement presentation of the closed block. Closed block assets, liabilities, revenues, and expenses should be displayed together with all other assets, liabilities, revenues, and expenses of the insurance enterprise based …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 15, 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), 2000, Apr. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Certain Statements on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement; 2. PROPOSED REVISION TO RULING 100 UNDER RULE 101: Actions Permitted-Report Re-issuance When Independence Is Impaired; 3. PROPOSED REVISION TO RULING 108 UNDER RULE 101: Participation of Member, Spouse or Dependent in Retirement, Savings, or Similar Plan Sponsored by, or That Invest in, Client; 4. PROPOSED REVISION OF INTERPRETATION 501-5 UNDER RULE 501: …
Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The following is a summary of the significant proposed changes to the attestation standards. 1. This proposed SSAE would supersede SSAE Nos. 1 through 9 (a list of these Statements is included in the transmittal letter to this proposal). 2. The body of the attestation standards is codified and organized in AT sections in the AICPA Professional Standards. This proposed SSAE would change the numbering and order of the AT sections. This reorganization and renumbering will be effected with the approval of the new standard. This exposure draft retains the existing AT section numbers. 3. The proposed revision of AT …
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force
Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) amends SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319) to provide guidance to auditors about the effect of information technology (IT) on internal control, and on the auditor's understanding of internal control and assessment of control risk. The Auditing Standards Board (ASB) believes the guidance is needed because entities …
Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, 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 accounting for investors' interests in unconsolidated real estate investments. It provides guidance on when and how the equity method of accounting should be applied to such investments. It is intended to supersede SOP 78-9, Accounting for Investments in Real Estate Ventures. This proposed SOP would require the following: 1. An investor holding an equity investment (including nonvoting common stock or nonredeemable preferred stock) in an investee should follow the equity method of accounting for that investee when the investor has the ability to exercise significant influence over the investee, unless the …
Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada
Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards
Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force
Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee
Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 1, Tax Return Positions; 2. PROPOSED INTERPRETATION NO. 1-1, "Realistic Possibility Standard" D PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 2, Answers to Questions on Returns; 3. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 3, Certain Procedural Aspects of Preparing Returns; 4. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 4, Use of Estimates; 5. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 5, Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision; 6. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 6, Knowledge of …
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement : 1. Withdraws Statement on Auditing Standards (SAS) No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement (AICPA, Professional Standards, vol. 1, AU sec. 622). The guidance in SAS No. 75 currently parallels the guidance in Statement on Standards for Attestation Engagements (SSAE) No. 4, Agreed-Upon Procedures Engagements (AICPA, Professional Standards, vol. 1, AT sec. 600). However, one difference between the two standards is that SAS No. 75 does not require a written assertion as a condition for performance of an agreed-upon procedures engagement. This assertion is effectively embodied in …
Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force
Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) reconciles and conforms, as appropriate, the accounting and financial reporting provisions established by the AICPA Audit and Accounting Guides Banks and Savings Institutions, Audits of Credit Unions, and Audits of Finance Companies. The proposed SOP also explicitly incorporates mortgage companies and corporate credit unions in its scope. The final SOP will be incorporated in a new AICPA Audit and Accounting Guide, which will supersede the existing Guides.* The AICPA Industry Audit and Accounting Guides fall into category (b) of generally accepted accounting principles (GAAP) in the hierarchy established by AICPA Statement on Auditing Standards …
Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force
Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) amends SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, to include within the scope of SOP 95-2 investment partnerships that are commodity pools subject to regulation under the Commodity Exchange Act of 1974.
Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board
Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter On Accounting For Derivative Instruments And Hedging Activities—Deferral Of The Effective Date Of Fasb Statement No. 133., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letter On Accounting For Derivative Instruments And Hedging Activities—Deferral Of The Effective Date Of Fasb Statement No. 133., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Guidance To Practitioners In Conducting And Reporting On An Agreed-Upon Procedures Engagement To Assist Management In Evaluating The Effectiveness Of Its Corporate Compliance Program; Statement Of Position 99-1;, American Institute Of Certified Public Accountants. Health Care Pilot Task Force
Guidance To Practitioners In Conducting And Reporting On An Agreed-Upon Procedures Engagement To Assist Management In Evaluating The Effectiveness Of Its Corporate Compliance Program; Statement Of Position 99-1;, American Institute Of Certified Public Accountants. Health Care Pilot Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For And Reporting Of Certain Defined Contribution Plan Investments And Other Disclosure Matters : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For And Reporting Of Certain Defined Contribution Plan Investments And Other Disclosure Matters : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For And Reporting Of Postretirement Medical Benefit (401(H)) Features Of Defined Benefit Pension Plans : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-2;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Accounting For And Reporting Of Postretirement Medical Benefit (401(H)) Features Of Defined Benefit Pension Plans : Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans; Statement Of Position 99-2;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of Certain Employee Benefit Plan Investments And Other Disclosure Matters : (Proposed Amendment To The American Institute Of Certified Public Accountants Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) would amend chapters 3 and 4 of the AICPA Audit and Accounting Guide, Audits of Employee Benefit Plans (the Guide). This proposed SOP would amend SOP 94-4, Reporting of Investment Contracts Held by Health and Welfare Benefit Plans and Defined Contribution Plans, and SOP 92-6, Accounting and Reporting by Health & Welfare Benefit Plans. This proposed SOP would simplify disclosures for certain investments and would supersede AICPA Practice Bulletin 12, Reporting Separate Investment Fund Option Information of Defined Contribution Pension Plans. This proposed SOP would accomplish the following: a. Amend paragraph 3.20 of the …
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, 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;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1999, May 17, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board is issuing this exposure draft to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2 PR section 100). This proposal: 1. Replaces the term "on-site peer review" with "systemic review" in order to more accurately describe this type of peer review. On a systemic review, the reviewer expresses an opinion on the firm's system of quality control (page 7). 2. Changes the definition of engagements that require a firm to have an on-site (systemic) review. Firms that perform services listed in paragraph 4 of the Standards (which includes review …
Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : (A Revision Of Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : And The Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : (A Revision Of Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice : And The Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement;Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 17, 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 two Statements on Quality Control Standards (SQCSs) to provide a CPA firm with improved guidance for establishing and maintaining a quality control system for its accounting and auditing practice. Proposed Statement of Quality Control Standard, System of Quality Control for a CPA Firm's Accounting and Auditing Practice (A Revision of SQCS No. 2) In recent years, the Securities and Exchange Commission (SEC) has successfully brought enforcement actions against individuals who, in the SEC's opinion, did not apply professional standards in his or her role as the concurring partner reviewer on …
Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999);Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999); Exposure Draft (American Institute Of Certified Public Accountants), 1999, Apr. 22, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999);Audit Adjustments, Reporting On Consistency, And Service Organizations (Omnibus Statement On Auditing Standards, 1999); Exposure Draft (American Institute Of Certified Public Accountants), 1999, Apr. 22, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) amends various SASs and consists of the following three parts: Part 1, Audit Adjustments; Part 2, Reporting on Consistency; and Part 3, Service Organizations. Part 1 AUDIT ADJUSTMENTS: The amendments in part 1 of this proposed SAS are being issued to establish audit requirements that would encourage audit clients to record financial statement adjustments proposed by auditors in audits of financial statements. The Auditing Standards Board (ASB) believes such requirements would improve the financial statement reporting process. Part 1 of this proposed SAS would amend three SASs to establish audit requirements that clarify …
Proposed Statement On Auditing Standards : Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information;Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Oct. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information;Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees And Statement On Auditing Standards No. 71, Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Oct. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
On September 28, 1998, Securities and Exchange Commission (SEC) Chairman Arthur Levitt, Jr., expressed significant concern about the quality of financial reporting in corporate America. Chairman Levitt described the problem as one that must be addressed by the entire financial community rather than the government alone and called for several actions, including the formation of a blue ribbon panel to develop recommendations to improve audit committee performance. The panel was formed and named the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC). In February 1999, the BRC issued Report and Recommendations of the Blue Ribbon Committee …
Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Written Business Valuations ;Financial Statements Included In Written Business Valuations; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Written Business Valuations ;Financial Statements Included In Written Business Valuations; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
Financial statements included in written business valuations frequently contain departures from generally accepted accounting principles (GAAP) or an other comprehensive basis of accounting (OCBOA) because the purpose of such financial statements is solely to assist in developing and presenting the business valuation of an entity. This Statement is being issued to exempt financial statements included in written business valuations from the applicability of Statement on Standards for Accounting and Review Services (SSARS) 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), because users of these statements do not require that the statements be in …
Comment Letter On Accounting For Certain Transactions Involving Stock Compensation: An Interpretation Of Apb Opinion No. 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee. Stock Compensation Task Force
Comment Letter On Accounting For Certain Transactions Involving Stock Compensation: An Interpretation Of Apb Opinion No. 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee. Stock Compensation Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies
Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Auditing Financial Instruments, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Auditing Financial Instruments, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board
Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.