Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Accountants -- Professional ethics (80)
- Auditing -- Standards -- United States (74)
- Financial statements -- Standards -- United States (58)
- Finance (24)
- Auditing (16)
-
- Exposure draft (American Institute of Certified Public Accountants) (16)
- Financial statements (15)
- Accounting -- Quality control -- Standards (14)
- Accounting -- Quality control -- Standards; Auditing -- Quality control -- Standards (14)
- Attest function (Auditing) -- Standards -- United States (12)
- Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States (12)
- 1995 (11)
- Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States (9)
- Insurance (9)
- Internal (9)
- Exposure draft (American Institute of Certified Public Accountants) 1993 (8)
- Interim -- Standards -- United States (8)
- Accountants -- Professional ethics -- Standards -- United States (7)
- Accounting -- Standards -- United States (7)
- Accounting -- Study and teaching; Correspondence schools and courses (7)
- Auditing -- Documentation -- Standards -- United States (7)
- Computer software industry -- Accounting -- Standards -- United States; Computer software industry -- Licenses -- United States -- Accounting; Revenue -- United States (7)
- Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing (7)
- Fair value -- Accounting (7)
- Unaudited -- United States (7)
- Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- United States (6)
- Accounting -- Materiality (6)
- Going concern (Accounting) (6)
- Accounting -- Examinations (5)
- Accounting -- Standards -- United States -- Periodicals (5)
- Publication Year
Articles 961 - 990 of 1070
Full-Text Articles in Accounting
Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies, August 4, 1978; Statement Of Position 1978 August 4;, American Institute Of Certified Public Accountants. Auditing Standards Division
Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies, August 4, 1978; Statement Of Position 1978 August 4;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit, July 31, 1978 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 78-07;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit, July 31, 1978 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 78-07;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position On Accounting For Investments In Real Estate Ventures, December 29, 1978 : Proposal To The Financial Accounting Standards Board; Statement Of Position 78-09;, American Institute Of Certified Public Accountants. Accounting Standards Division. Committee On Real Estate Accounting
Statement Of Position On Accounting For Investments In Real Estate Ventures, December 29, 1978 : Proposal To The Financial Accounting Standards Board; Statement Of Position 78-09;, American Institute Of Certified Public Accountants. Accounting Standards Division. Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Accounting For Municipal Bond Funds;Accounting For Municipal Bond Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 16, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Municipal Bond Funds;Accounting For Municipal Bond Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 16, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
A recent development in the investment company industry is the municipal bond fund (or tax-exempt bond fund) in corporate form made possible by the Tax reform act of 1976. This proposed addition to the audit guide presents the Committee's views on accounting and reporting matters and other considerations relating to municpal bond funds. While the discussion of taxes and distribution policies refers specifically to municipal bond funds in corporate form, the discussion of valuation and other matters applies to municipal bond funds in corporate form, partnership form, and unit investment trusts.
Proposed Statement Of Position On Presentation And Disclosure Of Supplementary Current Value Information;Presentation And Disclosure Of Supplementary Current Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 27, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Presentation And Disclosure Of Supplementary Current Value Information;Presentation And Disclosure Of Supplementary Current Value Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 27, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position is being issued because the subject is receiving increased attention. Although supplementary current value information is not required for presentation of financial position, results of operations, or changes in financial position in conformity with generally accepted accounting principles, a few companies are now presenting such information (in addition to that disclosed pursuant to the requirements of the Securities and Exchange Commission for certain replacement cost information) in annual reports to shareholders.
Proposed Statement Of Position On Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others;Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Feb. 10, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Proposed Statement Of Position On Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others;Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Feb. 10, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA's Hospital Audit Guide presently calls for combined financial reporting for related organizations if "significant resources or operations of a hospital . . . are handled by such organizations and they . . . are under the control of (or common control with) hospitals. . . ." However, the guide does not give any guidance about or explanation of what constitutes "control" or "hospital resources." As a consequence, a variety of reporting practices are being followed in identical or similar circumstances. The financial statements of some related organizations are combined with those of hospitals, while the financial statements of …
Proposed Statement Of Position On Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies;Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 5, American Institute Of Certified Public Accountants. Auditing Standards Division
Proposed Statement Of Position On Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies;Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies Audits Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 5, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
The audit guide suggests confirmation of insurance policies in force directly with policyholders; however, the audit guide does not discuss circumstances when confirmation would be appropriate and, as a result, practice has varied. The purpose of the Statement of Position is to identify those circumstances in which the independent auditor ordinarily should confirm insurance policies in force. This Statement of Postiion is applicable to both stock and mutual life insurance companies.
Proposed Statement Of Position On Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides;Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides;Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
Since a large number of nonprofit organizations are not covered by any of the industry audit guides (Hospital, Colleges and Universities, Voluntary Health and Welfare Organizations, and State and Local Governmental Units), this statement of position is issued to recommend financial accounting principles and reporting practices for all other nonprofit organizations that prepare financial statements in conformity with generally accepted accounting principles.
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, accountants, investors, and other users of financial statements have expressed concern over the acceptability of accounting alternatives for similar business transactions. The accounting standards division believes that it is not desirable to have acceptable accounting alternatives in the title insurance industry. Therefore, this statement of position expresses the division's recommendations on accounting methods that should be used in the areas in which accounting alternatives exist.
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement provides guidance with respect to analytical review procedures applied in an examination made in accordance with generally accepted auditing standards. It discusses the timing and objectives of those procedures, identifies the procedures that should be considered in evaluating financial information, and provides a number of examples to illustrate factors the auditor should consider when planning and performing analytical review procedures. However, the proposed Statement does not specify the extent to which the auditor's reliance on substantive tests may be derived from tests of details of transactions and balances, from analytical review procedures or from any combination of …
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement provides that a CPA firm shall have a system of quality control for its auditing and accounting and review services. The system would comprehend all applicable elements of Statement on Auditing Standards no. 4, Quality Control Considerations for a Firm of Independent Auditors. The system would include the establishment of quality control policies and procedures, the assignment of responsibilities to the extent required for effective implementation of those policies and procedures, communication of those policies and procedures to personnel to provide reasonable assurance that the policies and procedures are understood, and monitoring of the effectiveness of the …
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
In 1972, the AICPA Insurance Companies Committee issued the industry audit guide, Audits of Stock Life Insurance Companies (referred to in this statement of position as "guide"). Part II of the guide, which discusses the application of generally accepted accounting principles, includes a section on the "Valuation of Investments and Recognition of Realized and Unrealized Gains (Losses) Thereon." That section (p. 89) outlines five acceptable methods of accounting for gains or losses on the sale of all equity securities except preferred stocks. The accounting standards division believes that it is not desirable to have five alternative accounting methods for accounting …
Tentative Conclusions And Recommendations Of The Reports By Management Special Advisory Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 8, American Institute Of Certified Public Accountants. Special Advisory Committee
Tentative Conclusions And Recommendations Of The Reports By Management Special Advisory Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 8, American Institute Of Certified Public Accountants. Special Advisory Committee
Exposure Drafts, Comment Letters, and Statements of Position
The committee recommends that companies that disseminate annual reports include a report by management on the financial statements. The primary objective of the management report is to inform financial statement users of management's responsibility for those statements and the various means by which it is fulfilled. The management report should state that management is responsible for all the information in the annual report, whether audited or unaudited, and for the internal consistency of that information. Also, management should indicate that its responsibility for the financial statements includes making judgments and estimates and selecting accounting principles that are in accordance with …
Discussion Draft, A Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms, Quality Control Policies And Procedures For Participating Cpa Firms, April 22, 1977, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Discussion Draft, A Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms, Quality Control Policies And Procedures For Participating Cpa Firms, April 22, 1977, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Investments In Real Estate Ventures; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July 22, American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Accounting For Investments In Real Estate Ventures; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July 22, American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
The accompanying exposure draft has been prepared by the Committee on Real Estate Accounting of the AICPA's Accounting Standards Division to obtain the comments of interested persons and organizations. It is intended to help focus attention on the issues considered and foster the interchange of ideas among those interested in improving accounting and reporting standards. The Committee urges respondents to give particular attention to paragraph 7 of the exposure draft. Paragraph 7 describes two alternative methods of reporting noncontrolling investors' equity in real estate general partnerships: (1) reporting the investor's equity as a single investment amount in the balance sheet; …
Proposed New Rule 502 Passed By Aicpa Council 9/17/77 (Awaiting Mail Vote Of Aicpa Membership); Exposure Draft (American Institute Of Certified Public Accountants), 1977, Sept. 28, American Institute Of Certified Public Accountants. Task Force On Advertising
Proposed New Rule 502 Passed By Aicpa Council 9/17/77 (Awaiting Mail Vote Of Aicpa Membership); Exposure Draft (American Institute Of Certified Public Accountants), 1977, Sept. 28, American Institute Of Certified Public Accountants. Task Force On Advertising
Exposure Drafts, Comment Letters, and Statements of Position
It was apparent to the Task Force that its initial task was to evaluate and attempt to perceive the public interest and the changes that may have occurred in it. This included consideration of the positions and statements of various consumer groups as they could be ascertained by the Task Force. In the course of its deliberations the Task Force considered actions such as that by the Federal Trade Commission against the American Medical Association, the Justice Department against the American Bar Association and investigation of the AICPA by both these regulatory bodies. It also considered the Supreme Court decision …
Proposed Statement On Auditing Standards : Auditor's Report When There Are Contingencies;Auditor's Report When There Are Contingencies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Auditor's Report When There Are Contingencies;Auditor's Report When There Are Contingencies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement applies to auditor's reports issued in connection with examinations of financial statements prepared in conformity with generally accepted accounting principles. Its purpose is to describe the auditor's reporting considerations when there are contingencies that may have a material effect on the financial statements being examined.
Proposed Statement Of Position On Accounting For Advance Refundings Of Debt;Accounting For Advance Refundings Of Debt; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 27, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Advance Refundings Of Debt;Accounting For Advance Refundings Of Debt; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 27, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
A refunding of debt is the replacement of old debt with new debt and takes place to obtain a preceived economic adavantage. This statement of position addresses accounting for advance refundings. It is not intended to modify APB Opinion 26, Early Extinguishment of Debt, or FASB Statement 4, Reporting Gains and Losses from Extinguishment of Debt. This statement of position should be applied to regulated companies that are subject to the rate-making process in accordance with the provisions of the Addendum.
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Investment Companies, April 15, 1977 : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies; Statement Of Position 77-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Investment Companies, April 15, 1977 : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies; Statement Of Position 77-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Chapter 2 of the AICPA Industry Audit Guide,, Audits of State and Local Governmental Units, includes accounting guidelines for four categories of interfund transfers. The first category includes transactions that would be treated as revenues or expenditures had they been conducted with outsiders. These transfers are accounted for as revenues of the recipient fund and expenditures of the disbursing fund. The second category includes reimbursements of expenditures made by one fund for another. The reimbursement reduces the expenditures of the recipient fund. The third category includes recurring annual transfers between two or more budgetary funds and shifts resources from a …
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.
University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Mas University Education Task Force
University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Mas University Education Task Force
Exposure Drafts, Comment Letters, and Statements of Position
While the AICPA is concerned with management consulting as performed by CPA firms, the suggested learning objectives described in this document generally pertain to the application of consulting skills in many different environments, including business and government as well as consulting organizations. Clearly, assimilating the suggested learning objectives into programs offered to students majoring in accounting, business, engineering, science, and other subjects would tend to improve the overall management, analytical, and communications skills of graduates. This document is intended for both educators and management consulting practitioners. It should help them to focus on what can be accomplished and encourage them …
Accounting For Service Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1977, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Service Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1977, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Because of the wide variety of types of service transactions and the different characteristics of each type, diverse accounting methods have evolved to apply the fundamental principles to service revenues and costs. Furthermore, diverse accounting methods are used by entities engaging in similar transactions. The Division believes that the range of alternative accounting methods should be narrowed.
Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Exposure Drafts, Comment Letters, and Statements of Position
Savings and loan associations are corporations chartered either by the state in which they operate or the Federal Home Loan Bank Board (FHLBB). All associations chartered by the FHLBB are known as "federal" associations and have the word "Federal" in their corporate names. The majority of the savings and loan associations are mutual institutions; they are owned by the savers who, together with the borrowers, are members entitled to vote at annual meetings. Most states provide for the organization of mutual associations. In addition, several states provide for capital stock associations that are authorized by state charter to issue and …
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 1, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 1, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Accounting Standards Division has noted that diverse practices are followed in accounting for both costs to sell and costs to rent real estate projects. It has also noted that diverse practices are followed in accounting for costs and revenues during the initial operating period of a rental project, before occupancy stabilizes (sometimes referred to as the "rent-up" period). The Division believes that narrowing the range of those practices is desirable. This Statement of Position sets forth the Division's recommendations on accounting for costs to sell and costs to rent real estate projects and for initial rental operations of such …
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Industry Audit Guide, Hospital Audit Guide, does not specifically address the financial accounting and reporting practices of hospitals that are operated by a governmental unit, but states that the practices it discusses apply to all hospitals. The AICPA Industry Audit Guide on Audits of State and Local Governmental Units refers specifically to government operated hospitals as being within the scope of the Guide. This ambiguity has caused questions to be raised as to the financial accounting and reporting practices that should be followed by hospitals that are operated by governmental units.
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Committee On Accounting
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Committee On Accounting
Exposure Drafts, Comment Letters, and Statements of Position
Questions have arisen with respect to the application of the general principles and specific conclusions set forth in the AICPA Industry Accounting Guide, Accounting for Profit Recognition on Sales of Real Estate, issued in 1973. The Division addressed some of those questions in Statement of Position No. 75-6, issued on December 29, 1975. This Statement presents recommendations as a result of questions concerning the application of the deposit, installment, and cost recovery methods, which are described in paragraphs 34 to 37 of the Guide, in accounting for sales of real estate. The Guide does not specifically address the application of …