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- Accountants -- Professional ethics (80)
- Auditing -- Standards -- United States (74)
- Financial statements -- Standards -- United States (58)
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- Exposure draft (American Institute of Certified Public Accountants) (16)
- Financial statements (15)
- Accounting -- Quality control -- Standards (14)
- Accounting -- Quality control -- Standards; Auditing -- Quality control -- Standards (14)
- Attest function (Auditing) -- Standards -- United States (12)
- Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States (12)
- 1995 (11)
- Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States (9)
- Insurance (9)
- Internal (9)
- Exposure draft (American Institute of Certified Public Accountants) 1993 (8)
- Interim -- Standards -- United States (8)
- Accountants -- Professional ethics -- Standards -- United States (7)
- Accounting -- Standards -- United States (7)
- Accounting -- Study and teaching; Correspondence schools and courses (7)
- Auditing -- Documentation -- Standards -- United States (7)
- Computer software industry -- Accounting -- Standards -- United States; Computer software industry -- Licenses -- United States -- Accounting; Revenue -- United States (7)
- Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing (7)
- Fair value -- Accounting (7)
- Unaudited -- United States (7)
- Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- United States (6)
- Accounting -- Materiality (6)
- Going concern (Accounting) (6)
- Accounting -- Examinations (5)
- Accounting -- Standards -- United States -- Periodicals (5)
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Articles 541 - 570 of 1068
Full-Text Articles in Accounting
Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Statement Of Position 98-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Statement Of Position 98-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Engagements To Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant To Rule 17a-5 Of The Securities Exchange Act Of 1934, Rule 17ad-18 Of The Securities Exchange Act Of 1934, And Advisories No. 17-98 And No. 40-98 Of The Commodity Futures Trading Commission; Statement Of Position 98-8;, American Institute Of Certified Public Accountants. Securities Industry Year 2000 Agreed-Upon Procedures Task Force
Engagements To Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant To Rule 17a-5 Of The Securities Exchange Act Of 1934, Rule 17ad-18 Of The Securities Exchange Act Of 1934, And Advisories No. 17-98 And No. 40-98 Of The Commodity Futures Trading Commission; Statement Of Position 98-8;, American Institute Of Certified Public Accountants. Securities Industry Year 2000 Agreed-Upon Procedures Task Force
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), 1998, April 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), 1998, April 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF THE DEFINITION OF CLIENT UNDER ET SECTION 92; 2. PROPOSED REVISION OF INTERPRETATION 101-2 UNDER RULE 101: Former Practitioners and Firm Independence; 3. PROPOSED REVISION OF RULING NO. 191 UNDER RULE 501 AND RULING NO. 22 UNDER RULE 301: Member Removing Client Files From an Accounting Firm; 4. PROPOSED INTERPRETATION UNDER RULE 101: The Effect of Alternative Practice Structures on the Applicability of Independence Rules; 5. PROPOSED REVISION OF ET SECTION 91.02, Applicability; 6. PROPOSED REVISION OF INTERPRETATION 505-2 UNDER RULE 505: Application of Rules of Conduct to Members Who Operate Own a Separate Business; 7. …
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), 1998, April 20, 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), 1998, April 20, 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 sec. 100). This proposal: 1. Expands the definition of an accounting and auditing practice for the purposes of performing and reporting on a peer review to conform with 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. 1, QC sec. 20), thereby including all engagements performed under the Statements on Standards for Attestation Engagements. 2. States that any …
Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
An attestation engagement is one in which a practitioner expresses a conclusion about the reliability of a written assertion or statement that is the responsibility of another party. For example, management may state that the entity's internal control over financial reporting is effective as of a certain date or for a specified period of time. Such engagements are performed pursuant to the Statements on Standards for Attestation Engagements (SSAEs) which are promulgated by the Auditing Standards Board (ASB). The type of subject matter that could be addressed by such assertions is broad and includes internal control, compliance with laws and …
Proposed Statement Of Position : Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 9, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 9, 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 2, 3, and 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans (the Guide) with conforming changes as of May 1, 1998. This proposed SOP specifies the accounting for and disclosure of 401(h) features of defined benefit pension plans, by both defined benefit pension plans and health and welfare benefit plans. The proposed SOP requires: a. Defined benefit pension plans to record assets held in a 401(h) account related to health and welfare plan obligations for retirees as both assets and liabilities on the face of the …
Proposed Statement Of Position : Accounting For Discounts Related To Credit Quality;Accounting For Discounts Related To Credit Quality; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Dec. 30, American Institute Of Certified Public Accountants. Discount Accretion Task Force, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Discounts Related To Credit Quality;Accounting For Discounts Related To Credit Quality; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Dec. 30, American Institute Of Certified Public Accountants. Discount Accretion Task Force, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) addresses accounting for differences between contractual and expected future cash flows from an investor's initial investment in certain loans and debt securities (loans) acquired in a transfer when such differences are attributable, at least in part, to credit quality. It includes such loans acquired in purchase business combinations and would apply to all enterprises. The proposed SOP would limit the yield that may be accreted (accretable yield) to the excess of the investor's estimate of undiscounted expected future principal and interest cash flows (expected future cash flows) over the investor's initial investment in the …
Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Restricting The Use Of An Auditor's Report, American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Restricting The Use Of An Auditor's Report, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters - Proposed Sop, Accounting For Discounts Related To Credit Quality, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters - Proposed Sop, Accounting For Discounts Related To Credit Quality, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising : Amendment To Aicpa Audit And Accounting Guides Health Care Organizations, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units;Amendment To Aicpa Audit And Accounting Guides Health Care Organizations, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units;Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising : Amendment To Aicpa Audit And Accounting Guides Health Care Organization, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units; Statement Of Position 98-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising : Amendment To Aicpa Audit And Accounting Guides Health Care Organizations, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units;Amendment To Aicpa Audit And Accounting Guides Health Care Organizations, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units;Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising : Amendment To Aicpa Audit And Accounting Guides Health Care Organization, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units; Statement Of Position 98-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems
Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Iasc Exposure Drafts, Entitled: [1] Interim Financial Reporting (E57) [2] Discontinuing Operations (E58) [3] Provisions, Contingent Liabilities And Contingent Assets (E59) [4] Intangible Assets (E60) [5] Business Combinations (E61)., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters On Iasc Exposure Drafts, Entitled: [1] Interim Financial Reporting (E57) [2] Discontinuing Operations (E58) [3] Provisions, Contingent Liabilities And Contingent Assets (E59) [4] Intangible Assets (E60) [5] Business Combinations (E61)., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter On The Fasb’S June 11, 1997 Exposure Draft Of A Proposed Statement Of Financial Accounting Concepts, Using Cash Flow Information In Accounting Measurements., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letter On The Fasb’S June 11, 1997 Exposure Draft Of A Proposed Statement Of Financial Accounting Concepts, Using Cash Flow Information In Accounting Measurements., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter On The Fasb's June 1997 Special Report, Issues Associated With The Fasb Project On Business Combinations (The Special Report), American Institute Of Certified Public Accountants. Business Combinations Task Force
Comment Letter On The Fasb's June 1997 Special Report, Issues Associated With The Fasb Project On Business Combinations (The Special Report), American Institute Of Certified Public Accountants. Business Combinations Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Software Revenue Recognition, Draft - 6/5/97; Exposure Draft (American Institute Of Certified Public Accountants); 1997, June 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Software Revenue Recognition, Draft - 6/5/97; Exposure Draft (American Institute Of Certified Public Accountants); 1997, June 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
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.
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.