Accounting Commons^™

Breaking The Paradigm : New Approaches To Pricing Accounting Services, August J. Aquila

Guides, Handbooks and Manuals

No abstract provided.

Notice To Practitioners: Examination Engagements To Report On Investment Performance Statistics Based On Established Or Stated Criteria, American Institute Of Certified Public Accountants. Investment Companies Committee

Guides, Handbooks and Manuals

No abstract provided.

Management Review Guide : A Do-It-Yourself Practice Analysis, Mark F. Murray, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.

Checklists And Illustrative Financial Statements For State And Local Governmental Units : A Financial Reporting Practice Aid, May 1995 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Karyn Waller

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Journal Of Actuarial Practice, Volume 3, No.1, 1995, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES

Life Insurer Risk-Based Capital: An Option Pricing Approach • Samuel H. Cox and Arthur M.s. Hogan

Surveillance of Life Insurer Solvency: A Comparison of Stock and The Multiple Scenario Cash Flow Financial Stress Tests • Ronald W. Spahr and Paul L. Gronewolier

HIV, AIDS, Markov Processes, and Health and Disability Insurance • Steven Haberman

Obtaining a Life Table for Spinal Cord Injury Patients Using Information Theory • Patrick L. Brockett and Yun Song

Simulation of Investment Returns for a Money Purchase Fund • M. Zaki Khorasanee

Decision Making Under Conflicting Criteria In Pension Valuations: An Expected Utility Model • …

Uniform Cpa Examination. Questions And Unofficial Answers, 1995 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Conversion Of The Uniform Cpa Examination To A Computer Based Examination: Invitation To Comment, September 1995, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.

Agribusiness Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 1995 Edtion, American Institute Of Certified Public Accountants. Technical Information Division, Luis E. Cabrera

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Auditor's Reporting On Statutory Financial Statements Of Insurance Enterprises : Supersedes Statement Of Position 90-10, Reports On Audited Financial Statements Of Property And Liability Insurance Companies, And Amends Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Statement Of Position 95-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Exposure Draft, Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Accounting For Certain Insurance Activities Of Mutual Life Insurance Enterprises; Statement Of Position 95-1;, American Institute Of Certified Public Accountants. Mutual Life Insurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995;Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, 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 auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. This proposed Statement would amend various sections of the SASs and the SSAEs. Among its more significant provisions are amendments that would: 1. Clarify the requirement to prepare a written audit program for every audit. 2. Preclude the auditor from using conditional language in a going-concern explanatory paragraph. 3. Preclude an AICPA accounting or audit guide or auditing interpretation …

Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report ;Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, 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 auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. The ASB is proposing changes to SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 31 9), to replace the SAS No. 55 definition and description of the internal control structure with the definition and description in Internal Control — Integrated Framework, published by the Committee of …

Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This Guide applies to organizations whose principal operations consist of providing or agreeing to provide health care services and that derive all or almost all of their revenues from the sale of goods or services; it also applies to organizations whose primary activities are the planning, organization, and oversight of such organizations, such as parent or holding companies of health care providers. This Guide applies to health care organizations that are either (a) investor-owned businesses or (b) not-for-profit organizations that have no ownership interest and are essentially self-sustaining from fees charged for goods and services, as defined in Financial Accounting …

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning (PFP) services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Audit and Accounting Guide Guide for Prospective Financial Information. The issuance of this exposure draft was approved by the PFP Executive Committee. This …

Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice ;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Monitoring A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 18, 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 two Statements on Quality Control Standards (SQCSs) to provide a CPA firm with improved guidance for establishing a quality control system for its accounting and auditing practice. The AICPA Division for CPA Firms SEC Practice Section Peer Review Committee and Private Companies Practice Section Peer Review Committee and the AICPA Peer Review Board (collectively the AICPA practice-monitoring committees) have observed that there is a diversity in practice and existing guidance does not address a number of issues CPA firms should consider in establishing a quality control system and suggested the …

Comment Letters To Exposure Draft: Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters Received On The April 14, 1995 Exposure Draft Of A Proposed Audit & Accounting Guide Not-For-Profit Organizations Vol. 2 (79-155);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Proposed Statement Of Position: Accounting By Participating Mortgage Loan Borrowers;, American Institute Of Certified Public Accountants. Accounting Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Exposure Draft, Amendment To Statement On Auditing Standards No. 58, 'Reports On Audited Financial Statements';, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters 1-183 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, 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 : Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements;Amendment To Statement On Auditing Standards No. 58, Reports On Audited Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 20, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

In making this proposal to eliminate the requirement that, when certain criteria are met, the auditor add an uncertainties explanatory paragraph to the auditor's report, the Auditing Standards Board (ASB) considered the following factors: 1. The issuance of Statement of Position (SOP) 94-6, Disclosure of Certain Significant Risks and Uncertainties, and previous changes to accounting standards have significantly improved the disclosure of risks and uncertainties in financial statements. 2. Under existing reporting standards, the absence of an uncertainties explanatory paragraph in the auditor's report could cause financial statement users to incorrectly conclude that the entity faces no significant risks or …

Proposed Statement On Standards For Accounting And Review Services : Assembly Of Financial Statements For Internal Use Only ;Assembly Of Financial Statements For Internal Use Only; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Sept. 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Accounting and Review Services Committee is issuing this proposed Statement for the reasons set forth in the preceding letter. In brief, those reasons are as follows: 1. Every entity needs timely financial information for management's use but management may not need that information in the form of financial statements that comply in all material respects with generally accepted accounting principles (GAAP) or another comprehensive basis of accounting. Many large public companies obtain this kind of information by using a "soft close," which eliminates many adjustments required for GAAP financial statements. However, Statement on Standards for Accounting and Review Services …

Agreed-Upon Procedures Engagements; Statement On Standards For Attestation Engagements 4, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Reporting On An Entity's Internal Control Over Financial Reporting : An Amendment To Statement On Standards For Attestation Engagements No. 2 : (Amends Statement On Standards For Attestation Engagements, No. 1, Aicpa Professional Standards, Vol. 1, At Sec. 400.01,.12 Through .18, .20, .26, And .27); Statement On Standards For Attestation Engagements 6;, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Banks And Savings Institutions Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Construction Contractors Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Credit Union Industry Developments - 1995/96; 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 - 1995; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.