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Articles 271 - 300 of 402
Full-Text Articles in Accounting
Auditing Practices In Singapore, See Liang Foo
Auditing Practices In Singapore, See Liang Foo
Research Collection School Of Accountancy
The accounting profession in Singapore plays an important part in the country's economy because it ensures foreign investors' confidence that their investments are audited by competent, independent, and credible auditors. The emergence of joint stock companies in Singapore was made possible by the Indian Joint Stock Companies Act of 1857. The Act requires every company to maintain proper accounting and other records which will explain sufficiently the transactions and financial position of the company and to enable true and fair profit and loss account and balance-sheet and any documents required to be attached thereto to be prepared from time to …
Audits Of Providers Of Health Care Services With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Audits Of Providers Of Health Care Services With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee
Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force
Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants
Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants
AICPA Professional Standards
Booklet contains: AICPA Mission Statement Code of professional conduct as amended January 14, 1992 and Bylaws and implementing resolutions of Council as amended January 14, 1992.
Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June1992, American Institute Of Certified Public Accountants (Aicpa)
Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June1992, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Proposed Statement Of Position : Reporting On Advertising Costs;Reporting On Advertising Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Reporting On Advertising Costs;Reporting On Advertising Costs; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Jun. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on financial reporting on advertising costs. The proposed SOP requires the following: 1. Reporting the costs of all advertising as expenses in the periods in which those costs are incurred, or the first time the advertising takes place, unless the advertising is direct-response advertising that results in probable future economic benefits (future benefits); 2. Reporting the costs of the future benefits of direct-response advertising as assets; 3. Amortizing the amounts reported as assets over the estimated period of the benefits. Also, this proposed SOP requires disclosure of certain information if the future …
Auditing Property/Casualty Insurance Entities' Statutory Financial Statements : Applying Certain Requirements Of The Naic Annual Statement Instructions; Statement Of Position 92-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Auditing Property/Casualty Insurance Entities' Statutory Financial Statements : Applying Certain Requirements Of The Naic Annual Statement Instructions; Statement Of Position 92-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Sept. 25, 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), 1992, Sept. 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED ETHICS RULING UNDER RULE 101: Partially Secured Loans; 2. PROPOSED ETHICS RULING UNDER RULE 101: Loan Commitment or Line of Credit; 3. PROPOSED ETHICS RULING UNDER RULE 101: Loans to Partnership in Which Members Are Limited Partners; 4. PROPOSED ETHICS RULING UNDER RULE 101: Loans to Partnership in Which Members Are General Partners; 5. PROPOSED ETHICS RULING UNDER RULE 101: Credit Card Balances and Cash Advances; 6. PROPOSED ETHICS RULING UNDER RULE 101: Member Leasing Property From a Client; 7. PROPOSED ETHICS RULING UNDER RULE 101: Joint Interest in Vacation Home; 8. PROPOSED ETHICS RULING UNDER RULE 102: …
Proposed Statement Of Position : Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations;Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Oct. 26, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement Of Position : Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations;Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : Proposed Supplement To The Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1992, Oct. 26, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Audit and Accounting Guide Common Interest Realty Associations (the CIRA guide) requires common interest realty associations (CIRAs) to disclose certain supplementary information outside of the basic financial statements. This requirement also applies to nonpublic CIRAs whose financial statements are compiled or reviewed in accordance with Statements on Standards for Accounting and Review Services (SSARSs). Paragraph 43 of SSARS No. 1, Compilation and Review of Financial Statements, describes the accountant's responsibility when the financial statements are accompanied by information voluntarily presented for supplementary analysis purposes; however, SSARSs do not address the accountant's responsibility when the financial statements are accompanied …
Comment Letters On Proposed Sop On Accounting For Esops, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters On Proposed Sop On Accounting For Esops, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Attestation Engagements Reporting On An Entity’S Internal Control Structure Over Financial Reporting, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements Reporting On An Entity’S Internal Control Structure Over Financial Reporting, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Construction Contractors Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Finance Companies Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Finance Companies Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Oil And Gas Producers Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Oil And Gas Producers Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 1992; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Savings Institutions With Conforming Changes As A May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Audits Of Savings Institutions With Conforming Changes As A May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Voluntary Health And Welfare Organizations With Conforming Changes As Of May 1, 1992; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Audits Of Voluntary Health And Welfare Organizations With Conforming Changes As Of May 1, 1992; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Banks With Conforming Changes As Of May 1, 1992; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee
Audits Of Banks With Conforming Changes As Of May 1, 1992; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee
Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Audits Of Credit Unions, With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.