Accounting Commons^™

Application Of Aicpa Professional Standards In The Performance Of Litigation Services; Consulting Services Special Report, 93-1, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Conflicts Of Interest In Litigation Services Engagements; Consulting Services Special Report, 93-2, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Microcomputer Communications; Consulting Services Special Report, 93-4, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Disaster Area Practice Guide, American Institute Of Certified Public Accountants. Federal Taxation Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Estate Planning Tips For Individuals: 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.

Project Business Guidelines For Accountants/Cpas, American Institute Of Certified Public Accountants. Academic And Career Development Division, Junior Achievement

Association Sections, Divisions, Boards, Teams

No abstract provided.

Directory Of Members Of The Division For Cpa Firms, As Of July 1, 1993, American Institute Of Certified Public Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.

Firm-On-Firm Review Directory, January 1993, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asset Impairment: A Comparison Of Recognition Criteria, Tanya S. Chapman

Presidential Scholars Theses (1990 – 2006)

In December of 1990, the Financial Accounting Standards Board (FASB) issued a Discussion Memorandum (DM) entitled Accounting for the Impairment of Long-Lived Assets and Identifiable Intangibles. This DM was the direct result of pressure from other accounting bodies. The Accounting Standards Executive Committee (AcSEC) of the AICPA, the Emerging Issues Task Force (EITF) of the FASB, the Financial Accounting Standards Advisory Council (FASAC), the Financial Executives Institute (FEI), and the National Association of Accountants (NAA) all examined the issue of asset impairment prior to the FASB's study of the issue. After several recommendations by the FASAC, the FASB added impairment …

Having It All - Fact Of Fiction?: The Effects Of Marriage And Motherhood On The Career Patterns And Earnings Of Women Accountants, Holly R. Mahan

Presidential Scholars Theses (1990 – 2006)

This study evaluates the effects of marriage and children on the earnings and career patterns of women accountants. Data was obtained from 116 questionnaires completed by women accountants who were employees of a large public accounting firm. The analysis suggests that neither marriage nor children have an effect on current salary levels while having children appears to have a negative effect on average annual salary growth. Having tenure with the firm and possessing a master's degree are positively related to earnings levels. The data also indicate that more rapid promotions within the firm lead to higher average salary growth rates …

Aicpa Annual Report 1992-93; Progress And Opportunities, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Annual Report 1992-1993, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1993, John Daidone, Leigh W. Knopf

AICPA Annual Reports

No abstract provided.

Aicpa Campaign Treasurer Computer Software Survey Compilation, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Journal Of Actuarial Practice, Volume 1, No. 2, 1993, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES

Ethical Issues, Helps, and Challenges: Perceptions of U.S. Actuaries • Therese M. Vaughan, Robert W. Cooper, and Garry L. Frank

Managing the Relative Volumes of Participating and Nonparticipating Business in a Mutual Life Company • Robert G. Chadburn

A Critique of Defined Contribution Plans Using a Simulation Approach • David M. Knox

Discussion • Michael Sze & David M. Knox's Reply

The Definition of Insurance: Implications for a Health Insurance Demand Model • Mark J. Browne

Discussion • Charles S. Fuhrer & Mark J. Browne's Reply

On the Equivalence of the Loss Ratio and Pure Premium Methods of Determining …

Funding Methods And Pension Plan Amendments, Keith P. Sharp

Journal of Actuarial Practice (1993–2006)

This paper considers the treatment of plan amendments under the individual entry age normal and projected unit credit methods. Alternative treatments are considered, and comments are made about their acceptability.

The Small Plan Audit Program: The Opinions Of The Court, Arnold F. Shapiro

Journal of Actuarial Practice (1993–2006)

One of the most important issues of recent years from the perspective of many pension actuaries is the IRS's small plan audit program. The program initially was expected to raise two-thirds of a billion dollars by targeting well-funded defined benefit plans with five or fewer participants. The focus of the audit was the assumed interest rate and the normal retirement age, both of which the IRS generally regarded as too low. While the focus of the audit was relatively narrow, the issue it raised was a funda mental one. The basic question was the extent to which the IRS could …

Managing The Relative Volumes Of Participating And Nonparticipating Business In A Mutual Life Company, Robert G. Chadburn

Journal of Actuarial Practice (1993–2006)

Management decisions of a mutual life company involving the amounts and relative proportions of participating (with profits) and nonparticipating (without profits) business and the level of expenses are examined in relation to their effect on participating policyholders' returns. A particular expense ratio is defined that plays a key role in a framework for making such decisions. The sensitivity of participating policy returns to changes in each factor are analyzed. Companies with expense ratios (as defined) of less than 2 are shown to prefer a different strategy from companies with higher ratios. There is an incomplete tendency for the ratio to …

Cost-Based Pricing Of Individual Automobile Risk Transfer: Car-Mile Exposure Unit Analysis, Patrick Butler

Journal of Actuarial Practice (1993–2006)

Every mile traveled by a car transfers risk to its insurer. This paper posits that the product of a cents-per-mile rate based on class experience and the miles recorded on the car's odometer appropriately earns prepaid premium while the car is driven. Operation of a practical car-mile system is described briefly. To test the competing idea that driver-record pricing responds to known large differences in risk transfer, a model used to validate claim free discounts is reexamined with the car-mile as the measure of individual cost. Driver-record pricing is found to inflate car-year price-to-cost differences. Consequences of accident rate variability …

Discussion Of Patrick Butler's "Cost-Based Pricing Of Individual Automobile Risk Transfer: Car-Mile Exposure Unit Analysis", Ruy A. Cardoso

Journal of Actuarial Practice (1993–2006)

No abstract provided.

Comparing Attest And Consulting Services : A Guide For The Practitioner; Consulting Services Special Report, 93-3, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Accounting Profession In Nigeria; Professional Accounting In Foreign Country Series, Coopers & Lybrand, Steven F. Moliterno

Guides, Handbooks and Manuals

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

Association Sections, Divisions, Boards, Teams

No abstract provided.

Developing A Consulting Services Control And Management Program; Consulting Services Practice Aid, 93-5, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.

Meeting The Financial Reporting Needs Of The Future: A Public Commitment From The Public Accounting Profession, American Institute Of Certified Public Accountants. Board Of Directors

Association Sections, Divisions, Boards, Teams

No abstract provided.

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

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

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

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

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.