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Articles 811 - 840 of 1070
Full-Text Articles in Accounting
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.
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.
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; 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
Because businesses sometimes fail shortly after auditors have expressed unqualified opinions on their financial statements, the public has questioned whether auditors have assumed sufficient responsibility for evaluating the continued existence of an entity. The Auditing Standards Board is issuing this proposed statement on auditing standards to better serve the users of financial statements by requiring the auditor to evaluate continued existence in all audits and to modify the audit report when substantial doubt exists about an entity's continued existence.
Proposed Statement On Auditing Standards : Auditing Accounting Estimates ;Auditing Accounting Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Auditing Accounting Estimates ;Auditing Accounting Estimates; 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
Accounting estimates are based on subjective factors. Consequently, controls over estimates are often more difficult to establish than controls over factual information, and the potential for bias in estimates may be greater. Although professional standards provide guidance about auditing some specific accounting estimates, no general guidance concerning the audit of accounting estimates has been established. This proposed Statement is intended to provide that guidance.
Proposed Statement On Auditing Standards : Communication With Audit Committees Or Others With Equivalent Authority And Responsibility;Communication With Audit Committees Or Others With Equivalent Authority And Responsibility; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Communication With Audit Committees Or Others With Equivalent Authority And Responsibility;Communication With Audit Committees Or Others With Equivalent Authority And Responsibility; 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
During audits of entities' financial statements, auditors acquire information that may help persons, such as audit committees or owners of owner-managed enterprises, fulfill their responsibility for overseeing auditing and financial reporting. Such information, however, has not always been communicated effectively. The Auditing Standards Board is issuing this Statement to increase the flow of useful information from auditors to audit committees and others with equivalent responsibilities.
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.
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications ;Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications; Exposure Draft (American Institute Of Certified Public Accountants), 1987, June 30, American Institute Of Certified Public Accountants. Task Force On Airlines
Proposed Statement Of Position : Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications ;Accounting For Frequent Travel Award Programs, Developmental And Preoperating Costs, Purchases And Exchanges Of Take-Off And Landing Slots, And Airframe Modifications; Exposure Draft (American Institute Of Certified Public Accountants), 1987, June 30, American Institute Of Certified Public Accountants. Task Force On Airlines
Exposure Drafts, Comment Letters, and Statements of Position
Until certain practical limitations and cost benefit considerations have been overcome, the incremental cost of providing free travel awards generally should be accrued when the award levels are achieved. Developmental costs related to preparation of operations of new routes should not be capitalized as previously permitted under the AICPA Industry Audit Guide, Audits of Airlines. The costs of acquiring take-off and landing slots are identifiable intangible assets that should be accounted for in conformity with Accounting Principles Board (APB) Opinion No. 17, Intangible Assets. The costs associated with airframe modifications that enhance the usefulness of the aircraft should be capitalized …
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 …
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.
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2, National Commission Of Fraudulent Financial Reporting, James C. Treadway, College Of William & Mary, Cpc International, Florida. Department Of Banking And Finance. Office Of Comptroller, Thompson, Greenspon & Company, F. W. Woolworth & Company, Midland Company, Stanley Works, American Brands, Eli Lilly And Company, Delmarva Power, Barry Wright Corporation, American Institute Of Certified Public Accountants. Public Oversight Board, Virginia Power And Electric Company, Seidman & Seidman, Primark Corporation, Arthur Andersen. Public Review Board, Fdic, Gulf Canada Corporation, Eamon Kelly, Tulane University, Texaco, Boeing Company, Carolina Power & Light Company, Xerox Corporation, Bellsouth Corporation, Canadian National, Tom A. Nelson, University Of Utah, Curtis C. Veerschoor, Depaul University, Colorado Society Of Certified Public Accountants, Federal Reserve System. Board Of Governors, National Association Of State Boards Of Accountancy, Msu System Services, American Bar Association, Washington Public Power Supply System, General Motors Corporation, Pacific Gas And Electric Company, Premark International, Bank Administration Institute, General Dynamics Corporation, Life Investors, Sears, Roebuck And Company, Greyhound Corporation, Sovran Financial Corporation, Black & Decker Corporation, Goodyear Tire & Rubber Company, Ashland Oil, Bob Spilman, Shell Oil Company, John Zick, Gordon Pilcher, Carol Inbery, California State University, 3m, Avon Products, Consolidated-Bathurst, Chevron Corporation, National Council Of Savings Institutions, Thomas Dyckman, American Accounting Association. Treadway Commission Task Force, Contel Corporation, First Chicago, American Standard, Southern California Edison Company, Public Service Company Of Colorado, W. R. Grace & Company, Unocal Corporation, Sonat, Hershey Foods Corporation, Atlantic City Electric Company, Eaton Corporation, Champion International Corporation, Thomas Holton, Norton Company, National Association Of Accountants, Monsanto Company, Pharmaceutical Manufacturers Association, May Department Stores Company, Amsouth Bancorporation, Schering-Plough Corporation, Ibm Corporation, Aetna Life And Casualty, Citicorp, Business Rountable, Valero Energy Corporation, Scott Paper Company, Washington Mutual Savings Bank, Johnson & Johnson, Ppg Industries, Endevco, Office Of City Auditor, Portland (Oregon). Office Of City Auditor, American President Companies, W. M. Ellinghaus, Price Waterhouse, Peat Marwikc Main & Company, Deloitte Haskins & Sells, Touche Ross & Co., Arthur Young & Company, Arthur Andersen, Ernst & Whinney, Coopers & Lybrand, American Institute Of Certified Public Accountants, Timken Company, Robinson Grant & Company, Central Louisiana Electric Company, Institute Of Internal Auditors, Federal National Mortgage Association, J. S. Parker, U.S. Home Corporation, New York City. Office Of Comptroller, International Paper Company, Merrill Lynch & Company, Dow Chemical Company, Continental Illinois Corporation, Anheuser-Busch Companies, United Virginia Bankshares, Yellow Freight System, Inc. Of Delaware, Patrick J.F. Gratton, Warner Lambert, Pacific Telesis, United States. Comptroller General, International Minerals & Chemical Corporation, Bristol-Myers Company, Fifth Third Bancorp, Briercroft Savings Association, United Water Resources, Consolidated Edison Company Of New York, University Of Illinois At Urbana-Champaign, Procter & Gamble Company, U.S. House Of Representatives, John Dingell, Wm. Wrigley Jr. Company, Jc Penney Company
Comment Letters To The National Commission On Commission On Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2, National Commission Of Fraudulent Financial Reporting, James C. Treadway, College Of William & Mary, Cpc International, Florida. Department Of Banking And Finance. Office Of Comptroller, Thompson, Greenspon & Company, F. W. Woolworth & Company, Midland Company, Stanley Works, American Brands, Eli Lilly And Company, Delmarva Power, Barry Wright Corporation, American Institute Of Certified Public Accountants. Public Oversight Board, Virginia Power And Electric Company, Seidman & Seidman, Primark Corporation, Arthur Andersen. Public Review Board, Fdic, Gulf Canada Corporation, Eamon Kelly, Tulane University, Texaco, Boeing Company, Carolina Power & Light Company, Xerox Corporation, Bellsouth Corporation, Canadian National, Tom A. Nelson, University Of Utah, Curtis C. Veerschoor, Depaul University, Colorado Society Of Certified Public Accountants, Federal Reserve System. Board Of Governors, National Association Of State Boards Of Accountancy, Msu System Services, American Bar Association, Washington Public Power Supply System, General Motors Corporation, Pacific Gas And Electric Company, Premark International, Bank Administration Institute, General Dynamics Corporation, Life Investors, Sears, Roebuck And Company, Greyhound Corporation, Sovran Financial Corporation, Black & Decker Corporation, Goodyear Tire & Rubber Company, Ashland Oil, Bob Spilman, Shell Oil Company, John Zick, Gordon Pilcher, Carol Inbery, California State University, 3m, Avon Products, Consolidated-Bathurst, Chevron Corporation, National Council Of Savings Institutions, Thomas Dyckman, American Accounting Association. Treadway Commission Task Force, Contel Corporation, First Chicago, American Standard, Southern California Edison Company, Public Service Company Of Colorado, W. R. Grace & Company, Unocal Corporation, Sonat, Hershey Foods Corporation, Atlantic City Electric Company, Eaton Corporation, Champion International Corporation, Thomas Holton, Norton Company, National Association Of Accountants, Monsanto Company, Pharmaceutical Manufacturers Association, May Department Stores Company, Amsouth Bancorporation, Schering-Plough Corporation, Ibm Corporation, Aetna Life And Casualty, Citicorp, Business Rountable, Valero Energy Corporation, Scott Paper Company, Washington Mutual Savings Bank, Johnson & Johnson, Ppg Industries, Endevco, Office Of City Auditor, Portland (Oregon). Office Of City Auditor, American President Companies, W. M. Ellinghaus, Price Waterhouse, Peat Marwikc Main & Company, Deloitte Haskins & Sells, Touche Ross & Co., Arthur Young & Company, Arthur Andersen, Ernst & Whinney, Coopers & Lybrand, American Institute Of Certified Public Accountants, Timken Company, Robinson Grant & Company, Central Louisiana Electric Company, Institute Of Internal Auditors, Federal National Mortgage Association, J. S. Parker, U.S. Home Corporation, New York City. Office Of Comptroller, International Paper Company, Merrill Lynch & Company, Dow Chemical Company, Continental Illinois Corporation, Anheuser-Busch Companies, United Virginia Bankshares, Yellow Freight System, Inc. Of Delaware, Patrick J.F. Gratton, Warner Lambert, Pacific Telesis, United States. Comptroller General, International Minerals & Chemical Corporation, Bristol-Myers Company, Fifth Third Bancorp, Briercroft Savings Association, United Water Resources, Consolidated Edison Company Of New York, University Of Illinois At Urbana-Champaign, Procter & Gamble Company, U.S. House Of Representatives, John Dingell, Wm. Wrigley Jr. Company, Jc Penney Company
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 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 …
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.
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 …
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.
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 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 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.
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 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. …
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 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 Standards For Accounting And Review Services : Reporting On Personal Financial Statements Included In Written Personal Financial Plans;Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Statements Included In Written Personal Financial Plans;Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides the accountant with an optional exemption from the requirements of Statement on Standards for Accounting and Review Services 1, as amended, for personal financial statements included in a written personal financial plan prepared by the accountant when such statements and the related plan have been developed solely to assist a client and a client's advisers in achieving the client's personal financial goals and objectives and for no other purpose. In those circumstances, the proposed Statement would require the accountant to issue a special form of written report and would specify the information required in that report.
Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)
Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 85-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 85-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.