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Articles 421 - 438 of 438
Full-Text Articles in Accounting
Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : April 23, 1993, Amendment To Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Statement Of Position 93-5;, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Reporting On Required Supplementary Information Accompanying Compiled Or Reviewed Financial Statements Of Common Interest Realty Associations : April 23, 1993, Amendment To Aicpa Audit And Accounting Guide, Common Interest Realty Associations; Statement Of Position 93-5;, American Institute Of Certified Public Accountants. Accounting And Review Services 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
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.
Reporting On Advertising Costs; Statement Of Position 93-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
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 Auditing Standards : Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist);Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Apr. 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist);Using The Work Of A Specialist (Supersedes Sas No. 11, Using The Work Of A Specialist); 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 auditing standards (SAS) to clarify existing guidance for auditors who use the work of a specialist in performing an audit of financial statements in accordance with generally accepted auditing standards. This proposed Statement: 1. Incorporates the conclusions included in the two existing auditing Interpretations of AICPA Professional Standards, volume 1, AU section 336, into the body of the SAS. 2. Clarifies that when a specialist has a relationship to the client and the auditor believes that relationship might impair the specialist's objectivity, the auditor should perform additional …
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
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
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
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
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 : Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal);Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 10, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Proposed Statement Of Position : Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal);Accounting For Costs Of Materials And Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include A Fund-Raising Appeal :(A Revision Of Sop 87-2, Accounting For Joint Costs Of Informational Materials And Activities Of Not-For-Profit Organizations That Include A Fund-Raising Appeal); Exposure Draft (American Institute Of Certified Public Accountants), 1993, Sept. 10, 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 supersede SOP 87-2, Accounting for Joint Costs of Informational Materials and Activities of Not-for-Profit Organizations That Include a Fund-Raising Appeal. The scope of this proposed SOP would be broader than the scope of SOP 87-2, because this proposed SOP would apply to all not-for-profit organizations (NPOs) and state and local governmental entities that report expenses or expenditures by function. It would amend the following, which include guidance for accounting for the costs of informational materials and activities that include a fund-raising appeal: 1. AICPA Industry Audit Guide Audits of Voluntary Health and Welfare …
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
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
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 On Proposed Statement Of Position Accounting For Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Comment Letters On Proposed Statement Of Position Accounting For Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Exposure Draft Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Exposure Draft Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
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
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.
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
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.
Special Report By The Public Oversight Board Of The Sec Practice Section, Aicpa : Issues Confronting The Accounting Profession: Litigation, Self-Regulation, Standards, Public Confidence, Professional Practice;In The Public Interest, American Institute Of Certified Public Accountants. Public Oversight Board
Special Report By The Public Oversight Board Of The Sec Practice Section, Aicpa : Issues Confronting The Accounting Profession: Litigation, Self-Regulation, Standards, Public Confidence, Professional Practice;In The Public Interest, American Institute Of Certified Public Accountants. Public Oversight Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Testimony Of Gerald W. Padwe Vice President - Taxation Of The American Institute Of Certified Public Accountants, Gerald W. Padwe, United States. Congress. House. Subcommittee On Select Revenue Measures
Testimony Of Gerald W. Padwe Vice President - Taxation Of The American Institute Of Certified Public Accountants, Gerald W. Padwe, United States. Congress. House. Subcommittee On Select Revenue Measures
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Uniform Accountancy Act Rules And Proposed Revisions To Uniform Accountancy Act; Exposure Draft (American Institute Of Certified Public Accountants), 1993, October 1, National Association Of State Boards Of Accountancy. Model Rules And Uniform Accountancy Act Committee, American Institute Of Certified Public Accountants. State Legislation Committee. Uniform Accountancy Act Task Force
Proposed Uniform Accountancy Act Rules And Proposed Revisions To Uniform Accountancy Act; Exposure Draft (American Institute Of Certified Public Accountants), 1993, October 1, National Association Of State Boards Of Accountancy. Model Rules And Uniform Accountancy Act Committee, American Institute Of Certified Public Accountants. State Legislation Committee. Uniform Accountancy Act Task Force
Association Sections, Divisions, Boards, Teams
No abstract provided.