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Articles 421 - 437 of 437
Full-Text Articles in Accounting
Comment Letters 184-283 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
Comment Letters 184-283 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.
Comment Letters 284-403 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
Comment Letters 284-403 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.
Comment Letters 404-522 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
Comment Letters 404-522 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.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Mar. 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Mar. 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED INTERPRETATION UNDER RULE 102: Professional Services Involving Client Advocacy; 2. PROPOSED REVISION OF INTERPRETATION 102-2 UNDER RULE 102: Conflicts of Interest; 3. PROPOSED RULING UNDER RULE 102 AND RULE 301: Member Providing Services for Company Executives; 4. PROPOSED REVISION OF INTERPRETATION 101-10 UNDER RULE 101: The Effect on Independence of Relationships With Entities Included in the Governmental Financial Statements
Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
This AICPA Audit and Accounting Guide has been prepared to assist nongovernmental not-for-profit organizations in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. This Guide applies to organizations that meet the definition of a not-for-profit organization included in appendix D of Financial Accounting Standards Board (FASB) Statement No. 117, Financial Statements of Not-for-Profit Organizations. Some organizations that have traditionally been considered to be not-for-profit organizations and that have been covered by American Institute of Certified Public Accountants (AICPA) Industry Audit Guides or Audit and …
Proposed Statement Of Position : Accounting By Participating Mortgage Loan Borrowers ;Accounting By Participating Mortgage Loan Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Participating Mortgages Task Force
Proposed Statement Of Position : Accounting By Participating Mortgage Loan Borrowers ;Accounting By Participating Mortgage Loan Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Participating Mortgages Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) establishes the borrower's accounting for a participating mortgage loan if the lender participates in increases in the market value of the mortgaged real estate project, the results of operations of that mortgaged real estate project, or both. This proposed SOP requires the following: 1. At origination, the borrower should record the participating mortgage loan without allocating any of the proceeds to a liability related to the participation feature. 2. At the end of each reporting period, a participation liability should be reported equal to the amount that would be required to extinguish the participation …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF DEFINITION UNDER ET SECTION 92: Financial Statements; 2. PROPOSED RULING UNDER RULE 203: Applicability of Rule 203 to Members Performing Litigation Support Services; 3. PROPOSED RULING UNDER RULE 102: Client Advocacy and Expert Witness Services ? PROPOSED RULING UNDER RULE 101: Member's Indemnification of a Client
Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force
Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) consists of two Parts: (1) a nonauthoritative discussion of major federal legislation dealing with pollution control (responsibility) laws and environmental remediation (cleanup) laws and the need to consider various individual state and other non-United States government requirements and (2) authoritative guidance on specific accounting issues that are present in the recognition, measurement, display, and disclosure of environmental remediation liabilities. This SOP does not provide guidance on accounting for pollution control costs with respect to current operations or on accounting for costs of future site restoration or closure that are required upon the cessation of operations …
Comment Letters On On The Exposure Draft, "Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control - Integrated Framework Report.", American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On On The Exposure Draft, "Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control - Integrated Framework Report.", American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On Acsec's October 10, 1994 Exposure Draft, Reporting By Real Estate Companies Of Supplemental Current-Value Information, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters Received On Acsec's October 10, 1994 Exposure Draft, Reporting By Real Estate Companies Of Supplemental Current-Value Information, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Firm-On-Firm Review Directory, January 1995, American Institute Of Certified Public Accountants. Division For Cpa Firms
Firm-On-Firm Review Directory, January 1995, American Institute Of Certified Public Accountants. Division For Cpa Firms
Association Sections, Divisions, Boards, Teams
No abstract provided.
Non-Authoritative Practice Aid: Illustrative Independent Auditor Reports Based On Audits Performed In Accordance With The Consolidated Audit Guide For Audits Of Hud Programs, United States. Department Of Housing And Urban Development. Office Of Inspector General
Non-Authoritative Practice Aid: Illustrative Independent Auditor Reports Based On Audits Performed In Accordance With The Consolidated Audit Guide For Audits Of Hud Programs, United States. Department Of Housing And Urban Development. Office Of Inspector General
Guides, Handbooks and Manuals
No abstract provided.
Auditing In Common Computer Environments; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Auditing In Common Computer Environments; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Saving For College: Easing The Financial Burden; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division
Saving For College: Easing The Financial Burden; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Planning For The Future: Your Social Security Benefits; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division
Planning For The Future: Your Social Security Benefits; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison
Receptivity To A Proposed Change In Accounting Education, Patricia A. Addison
Theses: Doctorates and Masters
This cross-sectional correlation study is concerned with accounting practitioners' receptivity to a propose change in accounting education; specifically, that the existing three year degree course be extended to four years. This change is proposed by the Accounting Profession in Australia. A model of accounting practitioners' receptivity towards the proposed change, at the adoption stage, was revised and adapted from a general model of teacher receptivity to any system-wide change. The revised model has one dependent variable, receptivity, which is measured in three aspects; overall feelings, attitudes, and general behaviour intentions towards the proposed change in accounting education. It has eight …