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1993

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Institution
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Articles 331 - 360 of 431

Full-Text Articles in Accounting

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.


Employee Benefit Plans Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1993

Employee Benefit Plans Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


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

Finance Companies 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.


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

Health Care 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.


High-Technology Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1993

High-Technology Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Coordination Handbook, 1992-1993, American Institute Of Certified Public Accountants. Member And State Relations Division Jan 1993

Aicpa Coordination Handbook, 1992-1993, American Institute Of Certified Public Accountants. Member And State Relations Division

Guides, Handbooks and Manuals

No abstract provided.


Insurance Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1993

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

Oil And Gas Producers 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.


Real Estate Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1993

Real Estate Industry Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


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

Securities 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.


State And Local Governmental Developments - 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1993

State And Local Governmental Developments - 1993; 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, 1993; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1993

Investment Companies 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.


Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 1993

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Airlines With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee Jan 1993

Audits Of Airlines With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 1993

Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Savings Institutions With Conforming Changes As A May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee Jan 1993

Audits Of Savings Institutions With Conforming Changes As A May 1, 1993; 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 State And Local Governmental Units With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee Jan 1993

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1993; 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.