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Articles 361 - 390 of 407
Full-Text Articles in Accounting
Aicpa Professional Standards: Attestation Standards As Of June 1, 1989, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 1989, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Disclosure Checklists And Illustrative Financial Statements For Banks : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly
Disclosure Checklists And Illustrative Financial Statements For Banks : A Financial Reporting Practice Aid, November 1989 Edition, American Institute Of Certified Public Accountants. Technical Information Division, J. Byrne Kelly
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Health Care Industry Developments - 1989; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of State And Local Governmental Units (1994); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee
Audits Of State And Local Governmental Units (1994); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Aicpa Consulting Review Program: Helping You To Prepare For Peer Review Or Quality Review, American Institute Of Certified Public Accountants. Quality Review Division
Aicpa Consulting Review Program: Helping You To Prepare For Peer Review Or Quality Review, American Institute Of Certified Public Accountants. Quality Review Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa's Guide To Tax Preparation: A Talk For Cpas To Deliver To A General A Audience, American Institute Of Certified Public Accountants. Communications Division
Cpa's Guide To Tax Preparation: A Talk For Cpas To Deliver To A General A Audience, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Uniform Cpa Examination. Questions And Unofficial Answers, 1989 May, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination. Questions And Unofficial Answers, 1989 May, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
What Is Qcic? What Is Peer Review? What Is The Pob? What Is Self-Regulation? A Special Report, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
What Is Qcic? What Is Peer Review? What Is The Pob? What Is Self-Regulation? A Special Report, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Achieving Financial Security For Your Retirement Years: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Achieving Financial Security For Your Retirement Years: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Directory Of Member Firms, January 1, 1989, American Institute Of Certified Public Accountants. Division For Cpa Firms
Directory Of Member Firms, January 1, 1989, American Institute Of Certified Public Accountants. Division For Cpa Firms
Association Sections, Divisions, Boards, Teams
No abstract provided.
Firm-On-Firm Review Directory, April 1989, American Institute Of Certified Public Accountants. Division For Cpa Firms
Firm-On-Firm Review Directory, April 1989, American Institute Of Certified Public Accountants. Division For Cpa Firms
Association Sections, Divisions, Boards, Teams
No abstract provided.
Survey Of Practitioner Attitudes Toward The Irs, American Institute Of Certified Public Accountants. Federal Taxation Division
Survey Of Practitioner Attitudes Toward The Irs, American Institute Of Certified Public Accountants. Federal Taxation Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Cpa Opinion Poll, American Institute Of Certified Public Accountants. Planning And Research Division, American Institute Of Certified Public Accountants. Communications Division
Aicpa Cpa Opinion Poll, American Institute Of Certified Public Accountants. Planning And Research Division, American Institute Of Certified Public Accountants. Communications Division
Association Sections, Divisions, Boards, Teams
No abstract provided.
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1989, Maylou Walsh, Mary Mcinnes
Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1989, Maylou Walsh, Mary Mcinnes
AICPA Annual Reports
No abstract provided.
Aicpa Annual Report 1988-89; Integrity In Action, American Institute Of Certified Public Accountants
Aicpa Annual Report 1988-89; Integrity In Action, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Annual Report 1988-1989, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
Annual Report 1988-1989, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board
AICPA Annual Reports
No abstract provided.
Annual Report, 1988-1989, American Institute Of Certified Public Accountants. Sec Practice Section. Division For Cpa Firms
Annual Report, 1988-1989, American Institute Of Certified Public Accountants. Sec Practice Section. Division For Cpa Firms
AICPA Annual Reports
No abstract provided.
Elijah Watt Sells Award Winners 11/89, American Institute Of Certified Public Accountants (Aicpa)
Elijah Watt Sells Award Winners 11/89, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Elijah Watt Sells Award Winners 05/89, American Institute Of Certified Public Accountants (Aicpa)
Elijah Watt Sells Award Winners 05/89, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of August 1, 1989, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 1, 1989, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Sources And Occupations Of Aicpa Membership, 1989, American Institute Of Certified Public Accountants (Aicpa)
Sources And Occupations Of Aicpa Membership, 1989, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Reports On Audited Financial Statements Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 89-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Reports On Audited Financial Statements Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 89-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reports On The Internal Control Structure In Audits Of Brokers And Dealers In Securities; Statement Of Position 89-4;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Reports On The Internal Control Structure In Audits Of Brokers And Dealers In Securities; Statement Of Position 89-4;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts ;Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 9, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Health Care Committee
Proposed Statement Of Position : Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts ;Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 9, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Health Care Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position provides guidance to continuing-care retirement communities on applying generally accepted accounting principles in accounting and reporting for fees, the obligation to provide future services and the use of facilities to current residents, and for initial direct costs of acquiring continuing-care contracts. Briefly, the statement recommends that: 1. Refundable fees should be accounted for and reported as a liability and reclassified to nonrefundable deferred revenue when the obligation to refund fees is removed. The deferred revenue should be amortized to income over future periods based on the remaining estimated lives of the residents (paragraphs 22-23). 2. …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 12, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 12, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The following revisions and interpretations are being proposed: 1. REVISION OF THE APPLICABILITY SECTION OF THE AICPA CODE OF PROFESSIONAL CONDUCT; 2. REVISION OF INTERPRETATION 101-2: Former Practitioners and Firm Independence; 3. INTERPRETATION UNDER RULE 101: Independence and Attest Engagements; 4. INTERPRETATION UNDER RULE 102: Conflicts of Interest; 5. INTERPRETATION UNDER RULE 301: Application of Exemptions 2 and 4 of Rule 301 to AICPA Members; 6. INTERPRETATION 501-5: Failure to Follow Requirements of Governmental Bodies, Commissions, or Other Regulatory Agencies in Performing Attest or Similar Services; 7. ETHICS RULING UNDER RULE 101: Use of Nonindependent CPA Firm on an Engagement; …
Proposed Statement Of Position : Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations ;Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Apr. 25, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Proposed Statement Of Position : Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations ;Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Apr. 25, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position (SOP) to clarify and expand on procedural and reporting guidance contained in the AICPA Guide for Prospective Financial Statements ("the Guide"). Specifically, the SOP provides guidance to practitioners engaged to provide services on: 1. Prospective financial statements for internal use only. 2. Partial presentations of prospective financial information. Sections 900 and 1000 of the Guide provide limited guidance on accountants' services on prospective financial statements for internal use only and partial presentations, respectively. However, much of that guidance was based on rule 201(e) of the AICPA …
Proposed Professional Ethics Division Rulings And Interpretations ;Proposed Ethics Ruling Under Rule 101;Meaning Of The Period Of A Professional Engagement;Audits, Reviews, Or Compilations And A Lack Of Independence;Member Joining Client Credit Union;Proposed Interpretation Under Rule 301: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Proposed Interpretation Under Rule 101: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Professional Ethics Division Rulings And Interpretations ;Proposed Ethics Ruling Under Rule 101;Meaning Of The Period Of A Professional Engagement;Audits, Reviews, Or Compilations And A Lack Of Independence;Member Joining Client Credit Union;Proposed Interpretation Under Rule 301: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Proposed Interpretation Under Rule 101: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Rule 101 and interpretation 101-1 specify transactions, interests, or relationships that impair independence, if they exist during various time periods. One of the time periods referred to in interpretation 101-1 is: "The period of a professional engagement." The committee proposes to define the period of a professional engagement as commencing when the member is engaged to perform the professional service and continuing until the relationship is terminated by the member or the client. The Professional Ethics Executive Committee receives many inquiries from members who are uncertain as to whether they may issue compilations or review reports when the members' independence …
Proposed Statement Of Position : Inquiries Of Representatives Of Financial Institution Regulatory Agencies ;Inquiries Of Representatives Of Financial Institution Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Sept. 29, American Institute Of Certified Public Accountants. Banking Committee, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee
Proposed Statement Of Position : Inquiries Of Representatives Of Financial Institution Regulatory Agencies ;Inquiries Of Representatives Of Financial Institution Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Sept. 29, American Institute Of Certified Public Accountants. Banking Committee, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) amends chapter 2 in the AICPA Industry Audit Guide Audits of Banks and chapter 2 in the AICPA Audit and Accounting Guide Audits of Savings and Loan Associations. The proposed SOP emphasizes that the CPA should not overlook regulatory examiners as a source of competent evidential matter in conducting an audit of a financial institution's financial statements and, therefore, should review reports of examination and other communications from examiners and, when appropriate, make inquiries of the examiners. The CPA should: 1. Request that management provide access to all reports of examinations and related correspondence. …
Proposed Audit And Accounting Guide For Consideration Of The Internal Control Structure In A Financial Statement Audit ;Consideration Of The Internal Control Structure In A Financial Statement Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 21, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force
Proposed Audit And Accounting Guide For Consideration Of The Internal Control Structure In A Financial Statement Audit ;Consideration Of The Internal Control Structure In A Financial Statement Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 21, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
In February 1988, the Auditing Standards Board issued SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit. SAS No. 55 requires that, in every audit, the auditor: 1. Obtain an understanding of each of the elements (control environment, accounting system, and control procedures) of the internal control structure sufficient to plan the audit, and 2. Assess control risk for assertions related to account balances and transaction classes. This proposed guide was prepared to illustrate how SAS No. 55 might be applied by auditors in certain situations. Specifically, this proposed guide does this by illustrating two …