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Articles 811 - 840 of 1068
Full-Text Articles in Accounting
Proposed Statement On Standards For Attestation Engagements : Examination Of Management's Discussion And Analysis;Examination Of Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements : Examination Of Management's Discussion And Analysis;Examination Of Management's Discussion And Analysis; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Financial statement users are interested in information about the risks and uncertainties that could significantly affect an entity's future cash flows, results of operations, and financial condition. A principal source of such information is the Management's Discussion and Analysis (MD&A) that entities subject to the Securities and Exchange Commission (SEC) are required to present. Because of the importance of MD&A to users, an entity may engage an independent public accountant to attest to the representations contained in that information. This proposed statement on standards for attestation engagements provides performance and reporting guidance for such engagements.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Revision To Interpretation 101-5 Under Rule Of Conduct 101, "Independence:" The Meaning Of Certain Terminology Used In Rule 101-A-3;Meaning Of Certain Terminology Used In Rule 101-A-3;Ruling No. 66 Under Rule Of Conduct 101, "Independence:" Member's Investment In Individual Retirement Account Or Keogh Retirement Plan;Member's Investment In Individual Retirement Account Or Keogh Retirement Plan;Ruling No. 67 Under Rule Of Conduct 101, "Independence:" Member's Depository Relationship With Client Financial Institution;Member's Depository Relationship With Client Financial Institution;Ruling No. 68 Under Rule Of Conduct 101, "Independence:" Servicing Of Loan;Servicing Of Loan;Ruling No. 69 Under Rule Of Conduct 101, "Independence:" Blind Trust;Blind Trust;Ruling No. 70 Under Rule Of Conduct 101, "Independence:" Joint Investment With A Promoter And/Or General Partner;Joint Investment With A Promoter And/Or General Partner;Ruling No. 182 Under Rule Of Conduct 501, "Acts Discreditable:" Termination Of Engagement Prior To Completion;Termination Of Engagement Prior To Completion;Withdrawal Of Interpretation 201-3 Under Rule 201, "General Standards:" Shopping For Accounting Or Auditing Standards;Shopping For Accounting Or Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Professional Ethics Executive Committee proposes to revise Interpretation 101-5 in order to provide guidance to members with respect to the terms "loans" and "financial institution" as used in Rule 101. Investment by a member's IRA or Keogh plan in a client would be considered to impair that member's independence with respect to that client. The member's independence would not be considered impaired with respect to the financial institution provided that the checking account, savings accounts, certificates of deposit, and money market account are fully insured. The mere servicing of a member's loan by a client financial institution would not …
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1987 ;Omnibus Statement On Auditing Standards, 1987; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Sept. 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1987 ;Omnibus Statement On Auditing Standards, 1987; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Sept. 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards contains a number of technical amendments. The amendments are needed to: (1) Recognize, in accordance with a resolution by the Council of the AICPA, the Governmental Accounting Standards Board (GASB) as the body to establish financial accounting principles for state and local governmental entities pursuant to rule 203 and standards on disclosure of financial information for such entities outside financial statements in published financial reports containing financial statements under rule 204; (2) Revise the existing standards for the issuance of Financial Accounting Standards Board (FASB) Statement No. 89, Financial Reporting and Changing Prices, which …
Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies;Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1987, July 22, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
This audit and accounting guide, which supersedes the 1966 AICPA Industry Audit Guide, Fire and Casualty Insurance Companies and the statements of position that amended that guide, has been prepared to assist the independent auditor in examining and reporting on financial statements of property and liability insurance companies. This guide describes those operating conditions and auditing procedures that are unique to the industry and illustrates the form and content of financial statements and disclosures for property and liability insurance companies, pools, syndicates, and other organizations such as governmental insurance pools. Chapter 1 discusses the nature, conduct, and regulation of the …
Proposed Audit And Accounting Guide : Audits Of Government Contractors ;Audits Of Government Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Nov. 2, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Proposed Audit And Accounting Guide : Audits Of Government Contractors ;Audits Of Government Contractors; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Nov. 2, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
A significant period of time has elapsed since the publication in 1975 of the Audits of Government Contractors. In the interim, the pace of change in both the government contracts process and financial reporting requirements has accelerated, thus increasing the need for further guidance. Therefore, the guide has been revised to assist independent accountants in examining and reporting on financial statements of government contractors. The government contracts environment grows more complex with the addition of each new statute and regulation, and the significant rate of change in those regulations requires constant attention and guidance to remain current. Furthermore, effective application …
Proposed Statement On Standards For Attestation Engagements : Attest Services Related To Mas Engagements ;Attest Services Related To Mas Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 29, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Proposed Statement On Standards For Attestation Engagements : Attest Services Related To Mas Engagements ;Attest Services Related To Mas Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1987, May 29, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement amends the Statement on Standards for Attestation Engagements, Attestation Standards. It provides guidance on performing an attest service as part of a management advisory services (MAS) engagement and on the use in attest engagements of assertions, criteria, and evidence derived from a concurrent or prior MAS engagement. It also distinquishes the evaluations that practitioners may make in MAS engagements.
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 1, Data General, Bernard B. Lynn, Jefferson Bankshare, New Alternatives Fund, Cts Corporation, Drexel University, Henry R. Jaenicke, Health Care Affiliates, Jonathan Pittway, Manfred E. Philip, Willis A. Smith, Mobil Corporation, Robert W. Bramlett, Joseph M. Cassano, Medalist Industries, Ralph S. Saul, Reginald H. Jones, Dairy Mart Convenience Stores, Lombard Associates, Defense Contract Audit Agency, National Association Of Accountants, Fmc Corporation, New York State Society Of Certified Public Accountants, Kansas City Power & Light Company, General Electric Company, Melvin L. Hirch, United Guardian, Dyncorp, Palm Desert National Bank, Central And South West Services, Nova Natural Resources Corporation, Household International, Raymond C. Dockweiler, University Of Missouri-Columbia, Hillenbrand Industries, Public Service Electric And Gas Company, Telecommunications, Edmund W. Littlefield, Sterling Drug, General Re Corporation, Doyle Z. Williams, Service Fracturing Company, Gte Corporation, R. H. Macy & Company, John M. Crockett, American Society Of Corporate Secretaries, Procter & Gamble Company, Goodyear Tire & Rubber Company, Anheuser-Busch Companies, Riggs National Bank, Will& Emery Mcdermott, Royal Insurance, Steven Rice, Multimedia, John F. Burlingame, Francis Kemp, Ncnb Corporation, Honeywell International, Hershey Entertainment And Resort Company, Institute Of Internal Auditors. Calgary Chapter, Crowe Chizek & Company, Public Service Indiana, W. R. Persons, Usx Corporation, Gary, Stosch, Walls & Company, Francine Neff, Louisiana Land And Exploration Company, St. Louis County Council. Office Of The County Auditor, Michael W . Maher, University Of Chicago, Merck & Company, Upjohn Company, Howard Hughes Medical Institute, General Mills, Mitchell Rothkopf, Csx Corporation, Clark Management Services, Ford Motor Company, Philip Morris Companies, Becton Dickinson And Company, Pennsylvania Institute Of Certified Pubic Accountants, William Lundquist, Northeast Utilities, Dayton Hudson Corporation, Newell Rubbermaid, Maryland Association Of Certified Public Accountants, San Diego Gas & Electric, Freeman Properties, Southwestern Bell Corporation, Ameritech, National Association Of Accountants. Management Accounting Practices Committee, Baird, Kurtz & Dobson, Walter O. Baggett, Manhattan College, Texas Instruments, Philip F. Jacoby, American University, Unites States. Department Of Education, Howard Savings Bank, Dupont, American Express Company, Machinery And Allied Products Institute, Washington Gas Light Company, Rockwell International, Itt Corporation, Pennzoil Company, At&T, Financial Executives Institute, Kimberly-Clark Corporation, Thomasnet, Theresa Dailey, Bankers Trust Company, Wells Fargo Bank, Pepsico, National Commission Of Fraudulent Financial Reporting, James C. Treadway
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 1, Data General, Bernard B. Lynn, Jefferson Bankshare, New Alternatives Fund, Cts Corporation, Drexel University, Henry R. Jaenicke, Health Care Affiliates, Jonathan Pittway, Manfred E. Philip, Willis A. Smith, Mobil Corporation, Robert W. Bramlett, Joseph M. Cassano, Medalist Industries, Ralph S. Saul, Reginald H. Jones, Dairy Mart Convenience Stores, Lombard Associates, Defense Contract Audit Agency, National Association Of Accountants, Fmc Corporation, New York State Society Of Certified Public Accountants, Kansas City Power & Light Company, General Electric Company, Melvin L. Hirch, United Guardian, Dyncorp, Palm Desert National Bank, Central And South West Services, Nova Natural Resources Corporation, Household International, Raymond C. Dockweiler, University Of Missouri-Columbia, Hillenbrand Industries, Public Service Electric And Gas Company, Telecommunications, Edmund W. Littlefield, Sterling Drug, General Re Corporation, Doyle Z. Williams, Service Fracturing Company, Gte Corporation, R. H. Macy & Company, John M. Crockett, American Society Of Corporate Secretaries, Procter & Gamble Company, Goodyear Tire & Rubber Company, Anheuser-Busch Companies, Riggs National Bank, Will& Emery Mcdermott, Royal Insurance, Steven Rice, Multimedia, John F. Burlingame, Francis Kemp, Ncnb Corporation, Honeywell International, Hershey Entertainment And Resort Company, Institute Of Internal Auditors. Calgary Chapter, Crowe Chizek & Company, Public Service Indiana, W. R. Persons, Usx Corporation, Gary, Stosch, Walls & Company, Francine Neff, Louisiana Land And Exploration Company, St. Louis County Council. Office Of The County Auditor, Michael W . Maher, University Of Chicago, Merck & Company, Upjohn Company, Howard Hughes Medical Institute, General Mills, Mitchell Rothkopf, Csx Corporation, Clark Management Services, Ford Motor Company, Philip Morris Companies, Becton Dickinson And Company, Pennsylvania Institute Of Certified Pubic Accountants, William Lundquist, Northeast Utilities, Dayton Hudson Corporation, Newell Rubbermaid, Maryland Association Of Certified Public Accountants, San Diego Gas & Electric, Freeman Properties, Southwestern Bell Corporation, Ameritech, National Association Of Accountants. Management Accounting Practices Committee, Baird, Kurtz & Dobson, Walter O. Baggett, Manhattan College, Texas Instruments, Philip F. Jacoby, American University, Unites States. Department Of Education, Howard Savings Bank, Dupont, American Express Company, Machinery And Allied Products Institute, Washington Gas Light Company, Rockwell International, Itt Corporation, Pennzoil Company, At&T, Financial Executives Institute, Kimberly-Clark Corporation, Thomasnet, Theresa Dailey, Bankers Trust Company, Wells Fargo Bank, Pepsico, National Commission Of Fraudulent Financial Reporting, James C. Treadway
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues : Proposed Statement Of Position;Proposed Statement Of Position : Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Exposure Draft (American Institute Of Certified Public Accountants), 1983, July 22, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues : Proposed Statement Of Position;Proposed Statement Of Position : Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Exposure Draft (American Institute Of Certified Public Accountants), 1983, July 22, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Statement Of Position 87-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Statement Of Position 87-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 86-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 86-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal;Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Exposure Draft (American Institute Of Certified Public Accountants), 1986, May 23, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position : Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal;Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal; Exposure Draft (American Institute Of Certified Public Accountants), 1986, May 23, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
Proposed Amendment of SOP 78-10, Accounting Principles and Reporting Practices for Certain not-for-Profit Organizations and of AICPA Industry Audit Guide, Audits of Voluntary Health and Welfare Organizations. The proposed statement of position recommends the folowing: If It can be demonstrated that a bona fide program or management and general function has been conducted in conjunction with an appeal for funds, joint costs or informational materials or activities that include a fund-raising appeal should be allocated between fund-raising and the appropriate program or management and general function.
Proposed Ruling No. 66 Under Et Section 191 : Use Of Cpa Designation By Member Not In Public Practice ;Use Of Cpa Designation By Member Not In Public Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Ruling No. 66 Under Et Section 191 : Use Of Cpa Designation By Member Not In Public Practice ;Use Of Cpa Designation By Member Not In Public Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
To provide guidance to members not in public practice on the use of the CPA designation, the Professional Ethics Executive Committee proposes, subject to member comment, to issue Ruling 66 under ET section 191 of the AICPA Code of Professional Ethics. Ruling 66 provides that the use of the CPA designation by a member who is not in public practice in a manner to imply that the member is independent of the employer will be considered a knowing misrepresentation of fact.
Proposed Audit And Accounting Guide : Finance Companies (Including Lending Activities Of Other Enterprises);Finance Companies (Including Lending Activities Of Other Enterprises); Exposure Draft (American Institute Of Certified Public Accountants), 1986, July 9, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Proposed Audit And Accounting Guide : Finance Companies (Including Lending Activities Of Other Enterprises);Finance Companies (Including Lending Activities Of Other Enterprises); Exposure Draft (American Institute Of Certified Public Accountants), 1986, July 9, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed revised audit and accounting guide reflects changes in accounting and auditing literature that have occurred since the guide was last published in 1973. This proposed revision would apply to all finance companies and to lending activities of other enterprises. The proposed guide recommends the following changes in accounting practices, which the committee believes are desirable and warranted: 1. Recognition of interest income on finance receivables using the interest (actuarial) method (page 10); 2. Use of the accrual with suspension basis for recording interest income (pages 11 and 12); 3. Inclusion of interest as a holding cost in determining …
Proposed Statement Of Position : Accounting By Prepaid Health Care Plans;Accounting By Prepaid Health Care Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Oct. 6, American Institute Of Certified Public Accountants. Health Maintenance Organizations Task Force
Proposed Statement Of Position : Accounting By Prepaid Health Care Plans;Accounting By Prepaid Health Care Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Oct. 6, American Institute Of Certified Public Accountants. Health Maintenance Organizations Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position provides guidance on applying generally accepted accounting principles in accounting for health care costs, contract losses, reinsurance, and acquisition costs of prepaid health care plans. Prepaid health care plans should accrue health care costs as services are rendered, including estimates of costs incurred but not yet reported to the plan. When expected future health care costs and maintenance expenses under a group of existing contracts will probably exceed anticipated future premiums and reinsurance recoveries on those contracts, a loss should be recognized. Reinsurance premiums should be reported as a health care cost. Acquisition costs of …
Proposed Audit And Accounting Guide : Audits Of Agricultural Producers And Agricultural Cooperatives ;Audits Of Agricultural Producers And Agricultural Cooperatives; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 17, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Proposed Audit And Accounting Guide : Audits Of Agricultural Producers And Agricultural Cooperatives ;Audits Of Agricultural Producers And Agricultural Cooperatives; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 17, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide primarily codifies existing practice in (1) auditing the financial statements of agricultural producers and agricultural cooperatives and (2) accounting by those types of entities. AICPA Statement of Position (SOP) 85-3, Accounting by Agricultural Producers and Agricultural Cooperatives, is included as an appendix to this proposed guide; its recommendations on accounting for agricultural producers and agricultural cooperatives are an integral part of this proposed guide. SOP 85-3 and the accounting provisions of this guide do not apply to personal financial statements of agricultural producers or statements prepared on a comprehensive basis of accounting other than …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter And/Or General Partner;Joint Investment With A Promoter And/Or General Partner;Ruling No. 65 Under Et Section 191: Member As Director Of Agency For Which Client Raises Funds;Member As Director Of Agency For Which Client Raises Funds;Ruling No. 66 Under Et Section 191: Use Of Cpa Designation By Member Not In Public Practice;Use Of Cpa Designation By Member Not In Public Practice;Interpretation 101-9: Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Interpretation 201-2: Prospective Financial Information;Prospective Financial Information;Interpretation 201-4: Definition Of The Term Engagement As Used In Rule 201--General Standards;Definition Of The Term Engagement As Used In Rule 201--General Standards;Interpretation 502-2, Subsection 5: False, Misleading Or Deceptive Acts In Advertising Or Solicitation;False, Misleading Or Deceptive Acts In Advertising Or Solicitation;Ruling No. 181 Under Et Section 591: Sale Of A Practice--Purchase Of Accounts;Sale Of A Practice--Purchase Of Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Ethics Ruling No. 64 was developed to illustrate that a member's limited partnership investment in a nonclient limited partnership controlled by the same promoter and/or general partner as the member's audit (or other services requiring independence) client limited partnership would cause an impairment of independence under certain circumstances. Ruling No. 65 has been developed to advise members that under rule 101 of the AICPA Code of Professional Ethics the appearance of a member's independence would be considered to be impaired with respect to the foundation because of a member's service on the board of directors of an organization receiving funding …
Proposed Revision Of Statement Of Tax Policy Number 8 : Suggested Improvements For The Social Security Retirement System ;Suggested Improvements For The Social Security Retirement System; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 1, American Institute Of Certified Public Accountants. Federal Taxation Division
Proposed Revision Of Statement Of Tax Policy Number 8 : Suggested Improvements For The Social Security Retirement System ;Suggested Improvements For The Social Security Retirement System; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 1, American Institute Of Certified Public Accountants. Federal Taxation Division
Exposure Drafts, Comment Letters, and Statements of Position
The proposed revision updates and provides additional supporting material for Tax Policy Statement Number 8 which was published in 1980. The Tax Policy Statement proposes revision to the Social Security system to make it actuarially more sound and to provide a fairer relationship between contributions and benefits.
National Curriculum, A Pathway To Excellence; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 31, American Institute Of Certified Public Accountants. Continuing Professional Education Division. National Curriculum Task Forces
National Curriculum, A Pathway To Excellence; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Jan. 31, American Institute Of Certified Public Accountants. Continuing Professional Education Division. National Curriculum Task Forces
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statements On Responsibilities In Tax Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 18, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee
Statements On Responsibilities In Tax Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, Aug. 18, American Institute Of Certified Public Accountants. Federal Taxation Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This booklet represents a codification of the introductory statement and the eight Statements on Responsibilities in Tax Practice issued by the Tax Division of the AICPA. The Statements on Repsonibilities in Tax Practice began in 1964 and were last revised in 1975 to reflect changes in the Code of Professional Ethics. Since that time the Internal Revenue Code has been amended on many occasions with the addition of numerous taxes and penalties on tax preparers and/or clients' actions or lack thereof. The CPA is expected to be familiar with and comply with the preparer regulations, Treasury Ciruclar No. 230, the …
Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Plans;Reporting On Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, March 4, American Institute Of Certified Public Accountants. Financial Planning Task Force, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Plans;Reporting On Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, March 4, American Institute Of Certified Public Accountants. Financial Planning Task Force, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
An exposure draft of a proposed Statement on Standards for Accounting and Review Services, entitled Reporting on Personal Financial Plans accompanies this letter. SSARS 1 requires, as a minimum that an accountant comply with the standards established for compilation services whenever they submit a financial statement to their client or others. Increasingly, accountants are providing comprehensive personal financial planning services to clients which may include personal financial statements, supplementary explanatory information and prospective financial information. Often personal financial plans present financial information on transactions which may be historical, pro forma or prospective. This information is often interspersed through narrative material …
Proposed Audit And Accounting Guide : Audits Of Investment Companies ;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Jan. 15, American Institute Of Certified Public Accountants. Investment Companies Special Committee
Proposed Audit And Accounting Guide : Audits Of Investment Companies ;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Jan. 15, American Institute Of Certified Public Accountants. Investment Companies Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed revision of the AICPA Industry Audit Guide, Audits of Investment Companies, reflects changes in accounting literature, laws, and regulations that have occurred since the guide was last published in 1973. The draft incorporates Statements of Position 74-11, 77-1, and 79-1; several amendments adopted into law by the Internal Revenue Code; revised SEC rules; and changes in industry practices. The draft recommends the following additional changes in accounting and reporting practices, which the committee believes are desirable and warranted: 1. The per share data presented as supplementary information has been modified and the amount of ratio information increased. Information …
Omnibus Proposal Of Interpretations And Rulings: Proposed Interpretation 302-1: Meaning Of The Phrase "The Findings Of Governmental Agencies" As Stated In Rule 302 Of The Rules Of Conduct, Proposed Interpretation 101-10: The Effect On Independence Of Relationships Proscribed By Rule 101 With Nonclient Entities Included With A Member's Client In The Financial Statements Of A Governmental Reporting Entity, Ruling No. 63 Under Et Section 191: Review Of Prospective Financial Information--Member's Independence Of Promoters, Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter Or General Partner;Proposed Interpretation 302-1: Meaning Of The Phrase "The Findings Of Governmental Agencies" As Stated In Rule 302 Of The Rules Of Conduct;Meaning Of The Phrase "The Findings Of Governmental Agencies" As Stated In Rule 302 Of The Rules Of Conduct;Proposed Interpretation 101-10: The Effect On Independence Of Relationships Proscribed By Rule 101 With Nonclient Entities Included With A Member's Client In The Financial Statements Of A Governmental Reporting Entity;Effect On Independence Of Relationships Proscribed By Rule 101 With Nonclient Entities Included With A Member's Client In The Financial Statements Of A Governmental Reporting Entity,The;Ruling No. 63 Under Et Section 191: Review Of Prospective Financial Information--Member's Independence Of Promoters;Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter Or General Partner; Exposure Draft (American Institute Of Certified Public Accountants), 1985, May 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
It is the position of the Professional Ethics Executive Committee that a "finding of a governmental agency" in tax matters results from the settlement of a controversy with the appropriate govenment agency. Proposed Interpretation 101-10 requires a member issuing a report on the combined financial statements of a governmental reporting entity to be independent of the oversight entity and each of the component units included in the report. The AICPA Professional Ethics Division has developed proposed Ruling No. 63, "Review of Prospective Financial Information--Member's Independence of Promoters," to clarify the independence requirements and provide guidance in applying them. Ruling No. …
Proposed Statement On Auditing Standards : The Auditor's Consideration Of Uncertainties;Auditor's Consideration Of Uncertainties; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Nov. 8, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Consideration Of Uncertainties;Auditor's Consideration Of Uncertainties; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Nov. 8, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
If adopted, this proposed Statement would supersede Statement on Auditing Standards No. 2, Reports on Audited Financial Statements, paragraphs 21 through 26. It provides additional guidance to assist the auditor in deciding whether to modify ("subject to") his report because of a matter involving an uncertainty. This reporting guidance follows the framework of FASB Statement No. 5, Accounting for Contingencies, which discusses contingencies in terms of the probable, reasonably possible and remote likelihood of their occurrence. Guidance regarding procedures for auditing uncertainties is also provided.
Accounting By Agricultural Producers And Agricultural Cooperatives; Statement Of Position 85-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting By Agricultural Producers And Agricultural Cooperatives; Statement Of Position 85-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Reporting By Not-For-Profit Health Care Entities For Tax-Exempt Debt And Certain Funds Whose Use Is Limited : Amendment To Aicpa Industry Audit Guide, Hospital Audit Guide; Statement Of Position 85-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Reporting By Not-For-Profit Health Care Entities For Tax-Exempt Debt And Certain Funds Whose Use Is Limited : Amendment To Aicpa Industry Audit Guide, Hospital Audit Guide; Statement Of Position 85-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Authoritative Statement : Attestation Standards;Attestation Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Feb. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Authoritative Statement : Attestation Standards;Attestation Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Feb. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement establishes standards that (A) Provide a framework for all "attest" engagements--that is, engagements to report on the reliability of assertions for third-party use--regardless of the subject matter or level of assurance. (B) Are a natural extension of (but do not supersede) the ten generally accepted auditing standards. (C) Make explicit three preconditions for attest services to be performed: (1) The attester has adequate knowledge of the subject matter. (2) There are reasonable measurement and disclosure criteria. (3) The assertions are capable of reasonably consistent estimation or measurement using such criteria. (D) Provide for two levels of attest …
Proposed Statement Of Position : Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks ;Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 1, American Institute Of Certified Public Accountants. Committee On Banking
Proposed Statement Of Position : Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks ;Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 1, American Institute Of Certified Public Accountants. Committee On Banking
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement recommends certain changes in the traditional format and presentation in statements of changes in financial position for banks in order to provide more meaningful guidance to accountants and bankers on this subject. The proposed statement of changes in financial position emphasizes financial resources invested in earnings assets. Related banking activities are presented together as financial resources provided by (1) operations, (2) deposits and other financing activities, and (3) nonearning investments of financial resources. The proposed statement of changes in financial position is based on changes in year-end balance sheet amounts rather than average balances. In addition to …
Proposed Statement On Auditing Standards : Reporting On Financial Statements Prepared For Use In Other Countries ;Reporting On Financial Statements Prepared For Use In Other Countries; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reporting On Financial Statements Prepared For Use In Other Countries ;Reporting On Financial Statements Prepared For Use In Other Countries; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement establishes standards that apply to U.S. auditors who express an opinion on financial statements of a U.S. entity prepared in conformity with accounting principles of another country for use outside the United States. The proposed statement establishes standards that--(1) Require the auditor to obtain written representations from management regarding the distribution of such financial statements; (2) Permit the auditor to use a modified U.S.-style report form or a non-U.S. standard report if the financial statements are used only outside the United States or will not have more than limited use in the United States; (3) Permit the …
Proposed Statement Of Position : Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations ;Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 28, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Proposed Statement Of Position : Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations ;Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 28, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement recommends certain disclosures by savings and loan associations, as described in paragraph 30, for repurchase and reverse repurchase agreements, including dollar repurchase and dollar reverse repurchase agreements. In addition, the proposed statement of position recommends that mortgage-backed, pass-through certificates be reported separately on the statement of financial condition by savings and loan associations. The proposed statement also recommends that the market value of the mortgage-backed certificates be disclosed in the statement of financial condition or the notes to the financial statements.
Proposed Statement On Auditing Standard : Reports On The Application Of Accounting Principles ;Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standard : Reports On The Application Of Accounting Principles ;Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Management, accountants, and others often consult with professionals, including other accountants, on the application of accounting principles to new transactions and financial products. This proposed statement provides guidance to accountants who provide this service and establishes performance and reporting standards that (A) Apply (1) to written reports on the application of accounting principles and (2) to oral reports on a specific transaction when the reporting accountant concludes that the report is intended to be used by the principal to the transaction as primary support for a decision on the application of accounting principles; (B) Require consultation with a principal's continuing …