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Articles 361 - 390 of 536
Full-Text Articles in Accounting
Reporting On Management's Assessment Pursuant To The Life Insurance Ethical Market Conduct Program Of The Insurance Marketplace Standards Association; Statement Of Position 98-6;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Reporting On Management's Assessment Pursuant To The Life Insurance Ethical Market Conduct Program Of The Insurance Marketplace Standards Association; Statement Of Position 98-6;, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards; Statement Of Position 98-3;, American Institute Of Certified Public Accountants. Single Audit Working Group
Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards; Statement Of Position 98-3;, American Institute Of Certified Public Accountants. Single Audit Working Group
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Statement Of Position 98-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Statement Of Position 98-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Engagements To Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant To Rule 17a-5 Of The Securities Exchange Act Of 1934, Rule 17ad-18 Of The Securities Exchange Act Of 1934, And Advisories No. 17-98 And No. 40-98 Of The Commodity Futures Trading Commission; Statement Of Position 98-8;, American Institute Of Certified Public Accountants. Securities Industry Year 2000 Agreed-Upon Procedures Task Force
Engagements To Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant To Rule 17a-5 Of The Securities Exchange Act Of 1934, Rule 17ad-18 Of The Securities Exchange Act Of 1934, And Advisories No. 17-98 And No. 40-98 Of The Commodity Futures Trading Commission; Statement Of Position 98-8;, American Institute Of Certified Public Accountants. Securities Industry Year 2000 Agreed-Upon Procedures Task Force
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), 1998, April 15, 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), 1998, April 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED REVISION OF THE DEFINITION OF CLIENT UNDER ET SECTION 92; 2. PROPOSED REVISION OF INTERPRETATION 101-2 UNDER RULE 101: Former Practitioners and Firm Independence; 3. PROPOSED REVISION OF RULING NO. 191 UNDER RULE 501 AND RULING NO. 22 UNDER RULE 301: Member Removing Client Files From an Accounting Firm; 4. PROPOSED INTERPRETATION UNDER RULE 101: The Effect of Alternative Practice Structures on the Applicability of Independence Rules; 5. PROPOSED REVISION OF ET SECTION 91.02, Applicability; 6. PROPOSED REVISION OF INTERPRETATION 505-2 UNDER RULE 505: Application of Rules of Conduct to Members Who Operate Own a Separate Business; 7. …
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 20, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 20, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Peer Review Board is issuing this exposure draft to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2, PR sec. 100). This proposal: 1. Expands the definition of an accounting and auditing practice for the purposes of performing and reporting on a peer review to conform with Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice (AICPA Professional Standards, vol. 1, QC sec. 20), thereby including all engagements performed under the Statements on Standards for Attestation Engagements. 2. States that any …
Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
An attestation engagement is one in which a practitioner expresses a conclusion about the reliability of a written assertion or statement that is the responsibility of another party. For example, management may state that the entity's internal control over financial reporting is effective as of a certain date or for a specified period of time. Such engagements are performed pursuant to the Statements on Standards for Attestation Engagements (SSAEs) which are promulgated by the Auditing Standards Board (ASB). The type of subject matter that could be addressed by such assertions is broad and includes internal control, compliance with laws and …
Proposed Statement Of Position : Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 9, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Proposed Statement Of Position : Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 9, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) would amend chapters 2, 3, and 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans (the Guide) with conforming changes as of May 1, 1998. This proposed SOP specifies the accounting for and disclosure of 401(h) features of defined benefit pension plans, by both defined benefit pension plans and health and welfare benefit plans. The proposed SOP requires: a. Defined benefit pension plans to record assets held in a 401(h) account related to health and welfare plan obligations for retirees as both assets and liabilities on the face of the …
Proposed Statement Of Position : Accounting For Discounts Related To Credit Quality;Accounting For Discounts Related To Credit Quality; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Dec. 30, American Institute Of Certified Public Accountants. Discount Accretion Task Force, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting For Discounts Related To Credit Quality;Accounting For Discounts Related To Credit Quality; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Dec. 30, American Institute Of Certified Public Accountants. Discount Accretion Task Force, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) addresses accounting for differences between contractual and expected future cash flows from an investor's initial investment in certain loans and debt securities (loans) acquired in a transfer when such differences are attributable, at least in part, to credit quality. It includes such loans acquired in purchase business combinations and would apply to all enterprises. The proposed SOP would limit the yield that may be accreted (accretable yield) to the excess of the investor's estimate of undiscounted expected future principal and interest cash flows (expected future cash flows) over the investor's initial investment in the …
Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Restricting The Use Of An Auditor's Report, American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Restricting The Use Of An Auditor's Report, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa)
Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters - Proposed Sop, Accounting For Discounts Related To Credit Quality, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters - Proposed Sop, Accounting For Discounts Related To Credit Quality, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1998, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 1998, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
AICPA Professional Standards
No abstract provided.
Management's Discussion And Analysis; Statement On Standards For Attestation Engagements 8;, American Institute Of Certified Public Accountants. Auditing Standards Board
Management's Discussion And Analysis; Statement On Standards For Attestation Engagements 8;, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Depository Institutions And Lending Industry Developments - 1998-99; Audit Risk Alerts, American Institute Of Certified Public Accountants
Depository Institutions And Lending Industry Developments - 1998-99; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee
State Tax Return Preparation Guide For All States' Corporation State Tax Returns Common Problems And Unique Tax Issues For Each State, American Institute Of Certified Public Accountants. State And Local Taxation Committee
Guides, Handbooks and Manuals
No abstract provided.
Employee Benefit Plans Industry Developments - 1998; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1998; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
High-Technology Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 1998; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 1998; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Retail Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants
Retail Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Securities Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Securities Industry Developments - 1998/99; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
State And Local Governmental Developments - 1998; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
State And Local Governmental Developments - 1998; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Airlines With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.