Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

1993

Discipline
Institution
Keyword
Publication
Publication Type

Articles 271 - 300 of 431

Full-Text Articles in Accounting

Comment Letters On Proposed Statements On Responsibilities In Personal Financial Planning Practice: Working With Other Advisers And Implementation Engagement Functions And Responsibilities, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee Jan 1993

Comment Letters On Proposed Statements On Responsibilities In Personal Financial Planning Practice: Working With Other Advisers And Implementation Engagement Functions And Responsibilities, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Content Specifications For The Uniform Cpa Examination (Effective May 1996); Exposure Draft (American Institute Of Certified Public Accountants) 1993, May 25, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1993

Proposed Content Specifications For The Uniform Cpa Examination (Effective May 1996); Exposure Draft (American Institute Of Certified Public Accountants) 1993, May 25, American Institute Of Certified Public Accountants. Board Of Examiners

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Tax Research Techniques, Robert L. Gardner, Dave N. Stewart Jan 1993

Tax Research Techniques, Robert L. Gardner, Dave N. Stewart

Guides, Handbooks and Manuals

No abstract provided.


Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : January 28, 1993, Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Statement Of Position 93-1;, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1993

Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : January 28, 1993, Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Statement Of Position 93-1;, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Rescission Of Accounting Principles Board Statements; Statement Of Position 93-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1993

Rescission Of Accounting Principles Board Statements; Statement Of Position 93-3;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Foreign Currency Accounting And Financial Statement Presentation For Investment Companies, April 22, 1993: Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Statement Of Position 93-4;, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1993

Foreign Currency Accounting And Financial Statement Presentation For Investment Companies, April 22, 1993: Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Statement Of Position 93-4;, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Employers' Accounting For Employee Stock Ownership Plans; Statement Of Position 93-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1993

Employers' Accounting For Employee Stock Ownership Plans; Statement Of Position 93-6;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditor's Consideration Of Regulatory Risk-Based Capital For Life Insurance Enterprises; Statement Of Position 93-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1993

Auditor's Consideration Of Regulatory Risk-Based Capital For Life Insurance Enterprises; Statement Of Position 93-8;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Reporting On Advertising Costs; Statement Of Position 93-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1993

Reporting On Advertising Costs; Statement Of Position 93-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements : Compliance Attestation ;Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Apr. 7, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1993

Proposed Statement On Standards For Attestation Engagements : Compliance Attestation ;Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Apr. 7, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is considering the issuance of this proposed statement on standards for attestation engagements to provide guidance to practitioners who are engaged to perform services related to management's written assertion about an entity's compliance with specified requirements. The proposed Statement provides guidance to assist the practitioner in: 1. Accepting an agreed-upon procedures or examination engagement. 2. Planning the engagement. 3. Obtaining an understanding of the internal control structure over compliance with specified requirements in an examination engagement. 4. Testing the entity's compliance with specified requirements. 5. Reporting on management's assertion. One significant applicability of the proposed guidance …


Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

These proposed Statements on Responsibilities in Personal Financial Planning Practice (SRPFPs) are intended to provide guidance to members of the AICPA who perform personal financial planning services. The proposed SRPFPs are advisory and do not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. The proposed SRPFPs do not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Guide for Prospective Financial Statements. The issuance of these exposure drafts was approved by the PFP Executive Committee. Working With Other Advisers This proposed …


Proposed Statement Of Position : Reporting Of Related Entities By Not-For-Profit Organizations;Reporting Of Related Entities By Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1993

Proposed Statement Of Position : Reporting Of Related Entities By Not-For-Profit Organizations;Reporting Of Related Entities By Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) amends and makes uniform the guidance concerning reporting related entities in the following AICPA publications: 1. Industry Audit Guide Audits of Voluntary Health and Welfare Organizations; 2. Industry Audit Guide Audits of Colleges and Universities; 3. SOP 78-10, Accounting Principles and Reporting Practices for Certain Nonprofit Organizations; 4. Audit and Accounting Guide Audits of Certain Nonprofit Organizations. The conclusions in this proposed SOP are based on the premise that (1) whether the financial statements of a reporting not-for-profit organization and those of one or more other not-for-profit or for-profit entities should be consolidated and …


Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1993

Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

A significant period of time has elapsed since the publication in 1986 of the AICPA Audit and Accounting Guide, Audits of State and Local Governmental Units. Many changes have taken place in generally accepted auditing standards and their application and regulatory and financial reporting requirements. These changes have created the need for revised guidance. The objectives of this proposed guide are to provide (1) a general background of the government environment, and (2) practical guidance to the practitioner on the accounting, auditing, and financial reporting for state and local governmental units. The exposure draft contains accounting guidance, some of which …


Proposed Statement Of Position : The Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations;Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1993

Proposed Statement Of Position : The Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations;Application Of The Requirements Of Accounting Research Bulletins, Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would provide guidance on the application of Accounting Research Bulletins (ARBs), Opinions of the Accounting Principles Board (APB) of the American Institute of Certified Public Accountants (AICPA), and Statements and Interpretations of the Financial Accounting Standards Board (FASB) to not-for-profit organizations. This proposed SOP provides that not-for-profit organizations should follow the guidance in effective provisions of ARBs, APB Opinions, and FASB Statements and Interpretations except for specific pronouncements that explicitly exempt not-for-profit organizations. Also, it includes interpretive comments concerning the application of certain pronouncements.


Proposed Amendments To Standards For Performing And Reporting On Quality Reviews : Performing And Reporting On Off-Site Quality Reviews;Performing And Reporting On Off-Site Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Jun. 15, American Institute Of Certified Public Accountants. Quality Review Executive Committee Jan 1993

Proposed Amendments To Standards For Performing And Reporting On Quality Reviews : Performing And Reporting On Off-Site Quality Reviews;Performing And Reporting On Off-Site Quality Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Jun. 15, American Institute Of Certified Public Accountants. Quality Review Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Quality Review Executive Committee (QREC) is considering the issuance of these proposed amendments to the Standards for Performing and Reporting on Quality Reviews to enhance on-site and off-site quality reviews and eliminate some of the differences between the two types of reviews. The proposed amendments would bring about significant changes in the performance and reporting on quality reviews. The proposed amendments: 1. Allow associations of CPA firms to arrange and carry out off-site quality reviews in the same manner as they arrange and carry out on-site quality reviews. 2. Require all individuals performing on-site and off-site quality reviews (a) …


Proposed Statement Of Position : Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Employee Benefit Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans, September 15, 1993 ;Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Employee Benefit Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans, September 15, 1993; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1993

Proposed Statement Of Position : Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Employee Benefit Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans, September 15, 1993 ;Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans : (Proposed Amendment To Aicpa Audit And Accounting Guide Audits Of Employee Benefit Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans, September 15, 1993; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 15, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend chapters 3, 4, and 7 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans, with conforming changes as of May 1, 1993 (hereafter referred to as the Guide) and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. This proposed SOP generally specifies the accounting for health and welfare benefit plans and defined-contribution pension plans for investment contracts issued by either an insurance enterprise or other entity. Defined-contribution plans, including both health and welfare, and pension plans, should report investment contracts with fully benefit responsive features (as …


Proposed Statement Of Position : Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments;Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Oct. 27, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements Jan 1993

Proposed Statement Of Position : Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments;Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Oct. 27, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) applies to all entities that make or acquire real estate loans. It provides guidance on identifying and accounting for real estate loans that qualify as real estate investments for financial reporting purposes. Such loans may include real estate acquisition, development, and construction (ADC) loans, loans on operating real estate, convertible mortgages, and shared appreciation (participating) mortgages. It requires real estate loans that do not meet certain criteria to be classified and accounted for as real estate investments. For purposes of applying this proposed SOP, a loan classified and accounted for as a real estate …


Comment Letters On Performing And Reporting On Off-Site Quality Reviews, American Institute Of Certified Public Accountants. Quality Review Executive Committee Jan 1993

Comment Letters On Performing And Reporting On Off-Site Quality Reviews, American Institute Of Certified Public Accountants. Quality Review Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters Received On Acsec's May 19, 1993 Exposure Draft, The Application Of The Requirements Of Accounting Research Bulletins. Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1993

Comment Letters Received On Acsec's May 19, 1993 Exposure Draft, The Application Of The Requirements Of Accounting Research Bulletins. Opinions Of The Accounting Principles Board, And Statements And Interpretations Of The Financial Accounting Standards Board To Not-For-Profit Organizations, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters Received On The Exposure Draft Proposed Statement Of Position, Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1993

Comment Letters Received On The Exposure Draft Proposed Statement Of Position, Reporting Of Investment Contracts Held By Health And Welfare Benefit Plans And Defined-Contribution Pension Plans, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Sop, Using The Work Of A Specialist, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1993

Comment Letters On Proposed Sop, Using The Work Of A Specialist, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement Of Position: Disclosure Of Certain Significant Risks And Uncertainities And Financial Flexibilityrt, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties Jan 1993

Comment Letters On Proposed Statement Of Position: Disclosure Of Certain Significant Risks And Uncertainities And Financial Flexibilityrt, American Institute Of Certified Public Accountants. Task Force On Risks And Uncertainties

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1993, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1993

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1993, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Working With Other Advisers; Statement On Responsibilities In Personal Financial Planning Practice 2, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Working With Other Advisers; Statement On Responsibilities In Personal Financial Planning Practice 2, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Reporting On An Entity's Internal Control Structure Over Financial Reporting; Statement On Standards For Attestation Engagements 2;, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1993

Reporting On An Entity's Internal Control Structure Over Financial Reporting; Statement On Standards For Attestation Engagements 2;, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Integration Of The Corporate And Shareholder Tax Systems; Statement Of Tax Policy 10, American Institute Of Certified Public Accountants. Tax Division, American Institute Of Certified Public Accountants. Corporate Integration Task Force Jan 1993

Integration Of The Corporate And Shareholder Tax Systems; Statement Of Tax Policy 10, American Institute Of Certified Public Accountants. Tax Division, American Institute Of Certified Public Accountants. Corporate Integration Task Force

AICPA Professional Standards

No abstract provided.


Banks And Savings Institutions Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1993

Banks And Savings Institutions Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1993

Construction Contractors Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1993, American Institute Of Certified Public Accountants (Aicpa) Jan 1993

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1993, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Credit Union Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1993

Credit Union Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.