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1994

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Articles 421 - 447 of 447

Full-Text Articles in Accounting

Proposed Statement Of Position : Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies);Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies); Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 22, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1994

Proposed Statement Of Position : Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies);Accounting For Certain Distribution Costs For Investment Companies (Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies); Exposure Draft (American Institute Of Certified Public Accountants), 1994, Apr. 22, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) would amend the Audit and Accounting Guide Audits of Investment Companies (the Guide) to provide guidance on financial reporting by investment companies for certain distribution costs. It would require that: 1. A liability for excess costs should be recognized by a fund with an enhanced 12b-1 plan when the distributor incurs distribution costs, with a corresponding charge to expense. The amount of the liability should be equal to the cumulative costs incurred by the distributor less the sum of (a) the cumulative 12b-1 fees paid to date, (b) the cumulative contingent deferred sales load …


Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Proposed Statement On Auditing Standards : Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Considerations In Audits Of Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1994, May 12, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is issuing this proposed statement on auditing standards to revise the guidance contained in Statement on Auditing Standards (SAS) No. 68, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance (AICPA, Professional Standards, vol. 1, AU sec. 801). This proposed Statement would provide generic guidance to practitioners engaged to perform compliance audits of governmental entities and other recipients of governmental financial assistance. In addition, this proposed Statement would not require frequent revision and updating because it does not identify compliance requirements or specify the form of reporting. This proposed Statement: a. Recognizes …


Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Proposed Statement On Standards For Attestation Engagements : Agreed-Upon Procedures Engagements;Agreed-Upon Procedures Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is considering the issuance of a statement on standards for attestation engagements (SSAE) to provide guidance to practitioners on performing and reporting on agreed-upon procedures engagements. The ASB has observed that there is diversity in practice in performing and reporting on these engagements, and that the existing guidance does not address a number of issues practitioners should consider. In addition, the ASB has concluded that negative assurance should be eliminated from agreed-upon procedures engagements covered by the Statement. The proposed Statement provides guidance to assist the practitioner in understanding: a. Agreed-upon procedures engagements and the …


Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1994

Proposed Audit And Accounting Guide : Audits Of Brokers And Dealers In Securities ;Audits Of Brokers And Dealers In Securities; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Aug. 16, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide has been prepared to assist preparers of financial statements of broker-dealers in securities and independent auditors in auditing and reporting on those financial statements. Generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) apply to the financial statements of broker-dealers in securities. This proposed guide would supersede the AICPA Audit and Accounting Guide Audits of Brokers and Dealers in Securities, issued in 1985. This proposed guide does not address the general application of those standards; rather, it focuses on special matters unique to auditing and reporting on the financial statements of broker-dealers. …


Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements;Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements;Amendments To Statement On Auditing Standards No. 72, Letters For Underwriters And Certain Other Requesting Parties, And To Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors* with reporting guidance and an example letter when certain parties request a letter but do not provide the representation letter described in paragraphs 6 and 7 of SAS No. 72, Letters for Underwriters and Certain Other Requesting Parties (AICPA, Professional Standards, vol. 1, AU sec. 634). These proposed Statements amend various sections of the SASs and the SSAEs. The most significant provision of the proposed Statements consists of amendments to SAS No. 72 that provide …


Proposed Statement On Auditing Standards : Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Proposed Statement On Auditing Standards : Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1994, Oct. 28, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is considering the issuance of a statement on auditing standards to provide guidance to auditors on performing and reporting on applying agreed-upon procedures to specified elements, accounts, or items of a financial statement. The ASB has observed that there is diversity in practice in performing and reporting on these engagements, and that the existing guidance does not address a number of issues auditors should consider. In addition, the ASB has concluded that negative assurance should be eliminated from reports on engagements covered by the Statement. The proposed Statement provides guidance to assist the auditor in …


Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1994

Comment Letters On Proposed Audit And Accounting Guide "Audits Of Brokers And Dealers In Securities", American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements Jan 1994

Comment Letters On Acsec's October 27, 1993 Exposure Draft, Identifying And Accounting For Real Estate Loans That Qualify As Real Estate Investments, American Institute Of Certified Public Accountants. Task Force On Adc Arrangements

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1994

Comment Letters Proposed Statement On Auditing Standards, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee Jan 1994

Comment Letters Received On August 1994 Exposure Draft "Banks And Savings Institutions", American Institute Of Certified Public Accountants. Banking And Savings Institutions Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Internal Control, Integrated Framework: Executive Summary -- Framework -- Reporting To External Parties -- Addendum To "Reporting To External Parties," May 1994, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1994

Internal Control, Integrated Framework: Executive Summary -- Framework -- Reporting To External Parties -- Addendum To "Reporting To External Parties," May 1994, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

July 1994 Edition in two volumes


Uniform Accountancy Act And Uniform Accountancy Act Rules, Second Edition, Revised, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy Jan 1994

Uniform Accountancy Act And Uniform Accountancy Act Rules, Second Edition, Revised, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accountancy Act And Uniform Accountancy Act Rules, Second Edition, Revised, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy Jan 1994

Uniform Accountancy Act And Uniform Accountancy Act Rules, Second Edition, Revised, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Business Entities: Understanding Different Forms Of Organization For Your Businesw; Business Advice From Cpas;, Author Unknown Jan 1994

Business Entities: Understanding Different Forms Of Organization For Your Businesw; Business Advice From Cpas;, Author Unknown

Guides, Handbooks and Manuals

Business advice from CPAs


Auditing With Computers; Auditing Procedure Study;, American Institute Of Certified Public Accountants Jan 1994

Auditing With Computers; Auditing Procedure Study;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Guide To Planning For Divorce; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1994

Guide To Planning For Divorce; Pfp Library;, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Why Graduate Study For A Career As A Certified Public Accountant?, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Why Graduate Study For A Career As A Certified Public Accountant?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Wordperfect Shortcuts For Accountants : Merge And Macros In One Hour, Carol L. Schlein Jan 1994

Wordperfect Shortcuts For Accountants : Merge And Macros In One Hour, Carol L. Schlein

Guides, Handbooks and Manuals

No abstract provided.


Direct-Response Advertising And Probable Future Benefits : An Interpretation Of Sop 93-7, Reporting On Advertising Costs; Practice Bulletin, 13, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1994

Direct-Response Advertising And Probable Future Benefits : An Interpretation Of Sop 93-7, Reporting On Advertising Costs; Practice Bulletin, 13, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Tax Planning Tips For The Small Business Owner: A Speech For Cpas To Deliver To Small Business Owers, American Institute Of Certified Public Accountants. Communications Division Jan 1994

Tax Planning Tips For The Small Business Owner: A Speech For Cpas To Deliver To Small Business Owers, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Preparing And Reporting On Cash- And Tax-Basis Financial Statements, Michael J. Ramos, Anita M. Lyons Jan 1994

Preparing And Reporting On Cash- And Tax-Basis Financial Statements, Michael J. Ramos, Anita M. Lyons

Guides, Handbooks and Manuals

No abstract provided.


Professor/Practitioner Case Development Program - 1994 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Division Jan 1994

Professor/Practitioner Case Development Program - 1994 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Division

Guides, Handbooks and Manuals

No abstract provided.


Executive Information Systems, American Institute Of Certified Public Accountants. Information Technology Division, William B. Creps, Daniel E. O'Leary Jan 1994

Executive Information Systems, American Institute Of Certified Public Accountants. Information Technology Division, William B. Creps, Daniel E. O'Leary

Guides, Handbooks and Manuals

No abstract provided.


Microcomputer Security, American Institute Of Certified Public Accountants. Information Technology Division Jan 1994

Microcomputer Security, American Institute Of Certified Public Accountants. Information Technology Division

Guides, Handbooks and Manuals

No abstract provided.


Your Accounting Career, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1994

Your Accounting Career, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Denmark; Professional Accounting In Foreign Country Series, Ernst & Young, Steven F. Moliterno Jan 1994

Accounting Profession In Denmark; Professional Accounting In Foreign Country Series, Ernst & Young, Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Media Guide: Questions And Answers On Professional Issues, American Institute Of Certified Public Accountants (Aicpa) Jan 1994

Aicpa Media Guide: Questions And Answers On Professional Issues, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.