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Articles 931 - 960 of 1070
Full-Text Articles in Accounting
Proposed Statements On Auditing Standards : Supplementary Information On The Effects Of Changing Prices : Supplementary Oil And Gas Reserve Information;Supplementary Information On The Effects Of Changing Prices;Supplementary Oil And Gas Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Accounting Standards Board
Proposed Statements On Auditing Standards : Supplementary Information On The Effects Of Changing Prices : Supplementary Oil And Gas Reserve Information;Supplementary Information On The Effects Of Changing Prices;Supplementary Oil And Gas Reserve Information; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Accounting Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement on Auditing Standards on supplementary information on the effects of changing prices should be applied in conjunction with SAS No. 27 and is applicable in an examination in accordance with generally accepted auditing standards of financial statements of an entity subject to FASB Statement No. 33 or of an enity that voluntarily presents the information prescribed by that statement. The proposed SAS on supplementary oil and gas reserve quantity information offers reporting guidance for situations in which the application of the procedures causes the auditor to believe that the information may not be measured or presented within …
Proposed Statement On Auditing Standards : The Relationship Of Generally Accepted Auditing Standards To Quality Control Standards Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm;Relationship Of Generally Accepted Auditing Standards To Quality Control Standards;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 17, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee, American Institute Of Certified Public Accountants. Quality Control Standards Committee
Proposed Statement On Auditing Standards : The Relationship Of Generally Accepted Auditing Standards To Quality Control Standards Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm;Relationship Of Generally Accepted Auditing Standards To Quality Control Standards;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 17, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee, American Institute Of Certified Public Accountants. Quality Control Standards Committee
Exposure Drafts, Comment Letters, and Statements of Position
The individual independent auditor is responsible for compliance with generally accepted auditing standards in an audit engagement. Rule 202 of the rules of conduct of the code of professional ethics of the American Institute of Certified Public Accountants requires members to comply with such standards when associated with financial statements. Quality control for a CPA firm, as referred to in this statement, applies to all auditing and accounting and review services for which professional standards have been established. Although the provisions of this statement may be applied to other segments of a firm's practice, such as providing tax services or …
Proposed Statement Of Position: Clarification Of Reporting Practices Concerning Hospital-Related Organizations;Clarification Of Reporting Practices Concerning Hospital-Related Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Aug. 31, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Proposed Statement Of Position: Clarification Of Reporting Practices Concerning Hospital-Related Organizations;Clarification Of Reporting Practices Concerning Hospital-Related Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Aug. 31, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
The subcommittee on health care matters believes that the section of the Hospital Audit Guide, "Other Related Organizations'' (pages 11 and 12), should be superseded by and replaced with the following text.
Proposed Statement On Auditing Standards, Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests;Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests;Financial Statement Assertions, Related Audit Objectives, And The Design Of Substantive Tests; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement describes the broad categories of financial statement assertions referred to in SAS No. 1, section 330, "Evidential Matter," and provides guidance to the auditor on how to consider them in (a) developing audit objectives and (b) designing substantive tests to achieve those objectives. The proposed Statement does not modify section 330 but provides additional guidance to help the auditor in selecting procedures in specific circumstances.
Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reporting On Internal Accounting Control;Reporting On Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SAS would provide guidance in connection with an engagement to report on whether an entity's system, taken as a whole, was sufficient to meet the objectives of internal accounting control. This would be a voluntary service and not mandated as part of an audit. The proposed SAS would also provide guidance on reports based solely on a study and evaluation of internal accounting control that was made as part of an audit of the entity's financial statements and on reports based on pre-established criteria of regulatory agencies. Distribution of these reports is to be restricted to an entity's …
Statements Of Position Of The Accounting Standards Division As Of January 1, 1979, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements Of Position Of The Accounting Standards Division As Of January 1, 1979, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting By Cable Television Companies : Proposal To The Financial Accounting Standards Board; Statement Of Position 79-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting By Cable Television Companies : Proposal To The Financial Accounting Standards Board; Statement Of Position 79-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films; Statement Of Position 79-4;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films; Statement Of Position 79-4;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position: Accounting For Investments Of Stock Life Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide: Audits Of Stock Life Insurance Companies; Statement Of Position 79-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statement Of Position: Accounting For Investments Of Stock Life Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide: Audits Of Stock Life Insurance Companies; Statement Of Position 79-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee
Proposed Audit And Accounting Guide : Oil And Gas Reserve Information Required By Regulation S-X;Oil And Gas Reserve Information Required By Regulation S-X; Exposure Draft (American Institute Of Certified Public Accountants), 1979, April 13, American Institute Of Certified Public Accountants. Oil And Gas Reserve Data Committee
Exposure Drafts, Comment Letters, and Statements of Position
An exposure draft of a proposed audit and accounting guide on "Oil and Gas Reserve Information Required by Regulation S-X" accompanies this letter. The proposed guide discusses the auditing procedures to be applied to oil and gas reserve information that is required by the SEC to be included in the notes to the financial statements of entities with oil and gas producing activities . The proposed guide originally was developed because of FASB Statement no . 19 requirements and amendments to Regulation S-X by the Securities and Exchange Commission (ASR nos. 253 and 257) . The FASB has amended FASB …
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Exposure Drafts, Comment Letters, and Statements of Position
In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a document entitled Governmental Accounting and Financial Reporting Principles (Statement 1). That document defines combined columnar financial statements by fund types and account groups as basic financial statements rather than financial statements of individual funds and account groups and also updates, clarifies, amplifies, and reorders other portions of GAAFR. Since the guide recognizes GAAFR, it is necessary to amend the guide to recognize Statement 1 as an authoritative modification of GAAFR.
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Association With Financial Statements;Association With Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 31, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The first Statement on Standards for Accounting and Review Services (SSARS) , Compila-tion and Review of Financial Statements, was issued in December 1978. It provides guidance for reporting on unaudited financial statements of nonpublic entities . It is effective for reports on financial statements for periods ending on or after July 1, 1979. In light of these developments, the AICPA Auditing Standards Board is proposing the accompanying changes to existing AICPA pronouncements applicable to unaudited financial statements. The AICPA also plans to withdraw the publication Guide For Engagements of CPAs to Prepare Unaudited Financial Statements on July 1, 1979. The …
Proposed Statement Of Position : Accounting For Real Estate Acquisition, Development, And Construction Costs;Accounting For Real Estate Acquisition, Development, And Construction Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1979, July 23, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Proposed Statement Of Position : Accounting For Real Estate Acquisition, Development, And Construction Costs;Accounting For Real Estate Acquisition, Development, And Construction Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1979, July 23, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Exposure Drafts, Comment Letters, and Statements of Position
Recent trends in the real estate industry have produced dramatic increases in the size of enterprises, the cost of individual projects, and the time required to complete the development of individual projects. Those developments have focused attention on the need for guidance on accounting for costs associated with real estate acquisition, development, and construction. The accounting standards division of the American Institute of Certified Public Accountants has prepared this statement of position in response to that need. The recommendations in this statement apply to accounting for real estate acquisition, development, and construction costs in financial statements that are intended to …
American Institute Of Certified Public Accountants. Forecasts And Projections Task Force;Review Of A Financial Forecast; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Nov. 23, American Institute Of Certified Public Accountants. Forecasts And Projections Task Force
American Institute Of Certified Public Accountants. Forecasts And Projections Task Force;Review Of A Financial Forecast; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Nov. 23, American Institute Of Certified Public Accountants. Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed guide discusses procedures that an accountant should apply in a review of a financial forecast and provides guidance on the preparation of the accountant's report on the forecast. A financial forecast is defined in the proposed guide as an estimate of the most probable financial position of an entity, the results of its operations and changes in its financial position for one or more future periods. The "most probable" qualification means that the assumptions used have been evaluated by management and the forecast is based on management's judgment of the most likely set of conditions and its most …
Proposed Statement Of Position : Accounting For Performance Of Construction-Type And Certain Production-Type Contracts;Accounting For Performance Of Construction-Type And Certain Production-Type Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 21, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Proposed Statement Of Position : Accounting For Performance Of Construction-Type And Certain Production-Type Contracts;Accounting For Performance Of Construction-Type And Certain Production-Type Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1979, Dec. 21, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position provides guidance on the application of generally accepted accounting principles in accounting for the performance of contracts for the construction of facilities, the production of unique goods, or the provision of related services to a buyer's specifications. The determination of the point or points at which revenue should be recognized as expenses is a major accounting issue common to all business enterprises engaged in the performance of contracts of the types covered by this statement. Accounting for such contracts is essentially a process of measuring the results of relatively long-term events and allocating those results to …
Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement deals with situations in which a parent company joins with one or more of its subsidiaries in filing a consolidated income tax return and, because of minority shareholder interests, credit evaluations, or other reasons, the parent or one or more subsidiaries prepares separate financial statements of the parent or a subsidiary involves "intercorporate income tax allocation"--an allocation of the provision for income taxes reported in the consolidated financial statements.
Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position amends the Guide, Accounting for Motion Picture Films, by inserting the following as the concluding sentences of the description of availability (second paragraph on page 8): Thus, the availability condition is met when a film may be shown for the first time under a licensing agreement. The committee has concluded that restrictions on timing of subsequent showings of the film under the same license agreement, or a contemporaneous license with the same licensee, do not affect the availiablity date.
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The major decision reflected in this exposure draft is that, based on the accountant's performance of specified review procedures, he should be permitted to issue a report, accompanied by an expression of assurance, on his review of interim financial information of publicly held entities. Such a report could accompany interim financial information issued by publicly held companies that is contained in interim reports issued to stockholders, the board of directors, or others, or filed periodically with regulatory agencies. The Auditing Standards Board believes the procedures established in Statement on Auditing Standards No. 10 continue to be appropriate for an accountant's …
Accounting Principles And Reporting Practices For Certain Nonprofit Organizations : A Proposed Recommendation To The Financial Accounting Standards Board, December 31, 1978; Statement Of Position 78-10;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Principles And Reporting Practices For Certain Nonprofit Organizations : A Proposed Recommendation To The Financial Accounting Standards Board, December 31, 1978; Statement Of Position 78-10;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Clarification Of Accounting, Auditing, And Reporting Practices Relating To Hospital Malpractice Loss Contingencies; Statement Of Position 1978 March 1;Hospital Audit Guide;, American Institute Of Certified Public Accountants. Auditing Standards Division
Clarification Of Accounting, Auditing, And Reporting Practices Relating To Hospital Malpractice Loss Contingencies; Statement Of Position 1978 March 1;Hospital Audit Guide;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services : Compilation And Review Of Financial Statements ;Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Compilation And Review Of Financial Statements ;Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement provides that a CPA may be engaged to compile or review annual or interim financial statements of an entity that is not required to file financial statements with a regulatory agency in connection with the sale or trading of its securities in a public market. This Statement provides guidance to CPAs concerning the standards and procedures applicable to such engagements.
Proposed Statement Of Position On Accounting For Product Repurchase Agreements ;Accounting For Product Repurchase Agreements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Accounting For Product Repurchase Agreements ;Accounting For Product Repurchase Agreements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
A number of methods have been developed whereby an entity finances inventory of product or materials without reporting in its balance sheet the liability or the related inventory. For example, a company transfers ("sells") a product to another party and simultaneously agrees to repurchase the product at a specified price over a specified period. For transactions of that type, the accounting standards division believes guidance is necessary to determine whether the company that "sells" the product and simultaneously agrees to repurchase the product has, in substance, transferred all the risks and rewards of ownership of the product. Based on that …
Proposed Audit And Accounting Guide: Computer Assisted Audit Techniques; Exposure Draft (American Institute Of Certified Public Accountants), 1978, June, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Proposed Audit And Accounting Guide: Computer Assisted Audit Techniques; Exposure Draft (American Institute Of Certified Public Accountants), 1978, June, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The objectives of this guide are to: 1. Describe audit tools and techniques available to the auditor when a client uses electronic data processing (EDP) to process accounting data. 2. Relate EDP audit tools and techniques to audit objectives (for example, understanding the system, compliance tests of controls, tests of details of transactions and balances, and analytical review). 3. Describe an approach to planning and implementing the various tools and techniques.
Accounting For Product Financing Arrangements, December 26, 1978; Proposal To Financial Accounting Standards Board; Statement Of Position 78-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Product Financing Arrangements, December 26, 1978; Proposal To Financial Accounting Standards Board; Statement Of Position 78-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Advance Refundings Of Tax-Exempt Debt, June 30, 1978 : Proposal To Financial Accounting Standards Board; Statement Of Position 78-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Advance Refundings Of Tax-Exempt Debt, June 30, 1978 : Proposal To Financial Accounting Standards Board; Statement Of Position 78-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Property And Liability Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Fire And Casualty Insurance Companies; Statement Of Position 78-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Property And Liability Insurance Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of Fire And Casualty Insurance Companies; Statement Of Position 78-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statements Of Position Of The Accounting Standards Division As Of January 1, 1978, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements Of Position Of The Accounting Standards Division As Of January 1, 1978, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.