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Accounting Commons

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1999

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Institution
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Articles 301 - 330 of 449

Full-Text Articles in Accounting

Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Written Business Valuations ;Financial Statements Included In Written Business Valuations; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1999

Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Written Business Valuations ;Financial Statements Included In Written Business Valuations; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

Financial statements included in written business valuations frequently contain departures from generally accepted accounting principles (GAAP) or an other comprehensive basis of accounting (OCBOA) because the purpose of such financial statements is solely to assist in developing and presenting the business valuation of an entity. This Statement is being issued to exempt financial statements included in written business valuations from the applicability of Statement on Standards for Accounting and Review Services (SSARS) 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), because users of these statements do not require that the statements be in …


Comment Letter On Accounting For Certain Transactions Involving Stock Compensation: An Interpretation Of Apb Opinion No. 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee. Stock Compensation Task Force Jan 1999

Comment Letter On Accounting For Certain Transactions Involving Stock Compensation: An Interpretation Of Apb Opinion No. 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee. Stock Compensation Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies Jan 1999

Comment Letters On Proposed Audit And Accounting Guide, Life And Health Insurance Entities, American Institute Of Certified Public Accountants. Committee On Insurance Accounting And Auditing. Audits Of Stock Life Insurance Companies

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Auditing Financial Instruments, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Comment Letters On Proposed Statement On Auditing Standards, Auditing Financial Instruments, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board Jan 1999

Comment Letters On Family Relationships Between The Auditor And The Audit Client, Independence Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Standards For Accounting And Review Services Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1999

Comment Letters On Proposed Statement On Standards For Accounting And Review Services Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1999

Comment Letters, Propsed Statement Of Position, Accounting By Producers And Distributors Of Films;, 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 : Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments);Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments); Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 10, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Proposed Statement On Auditing Standards : Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments);Auditing Financial Instruments : (To Supersede Statement On Auditing Standards No. 81, Auditing Investments); Exposure Draft (American Institute Of Certified Public Accountants), 1999, June 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for financial statement assertions about financial instruments. The Auditing Standards Board (ASB) believes the guidance is needed primarily because of expanding requirements for financial statements to provide information about the fair value of financial instruments and the increasing tendency for entities to use service organizations to help them manage activities involving financial instruments. This proposed SAS: a. Indicates that an auditor may need special skill or knowledge to plan and perform auditing procedures for certain assertions about financial instruments and provides guidance on …


Proposed Statement On Standards For Accounting And Review Services : Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements ;Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1999

Proposed Statement On Standards For Accounting And Review Services : Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements ;Amendment To Statement On Standards For Accounting And Review Services 1, Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1999, Dec. 31, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

During the last five years, there has been a gradual change in the services that clients of CPAs are requesting. Rapid advances in information technology and low-cost software now enable even the smallest entity to record its transactions and prepare its own financial statements. Nevertheless, many nonpublic entities look to their accountants for varied accounting and business advisory services that often include assistance in the preparation of financial statements intended for management's use. In addition, it has become apparent that there is difficulty and inconsistency within the profession regarding the applicability of Statements on Standards for Accounting and Review Services …


Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Comment Leters On Proposed Statement On Auditing Standards, Amendment To Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles In The Independent Auditor's Report, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1999

Comment Letters On Discussion Paper, Accounting By Life Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements Other Than Those Covered By Fasb Statement No. 97, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1999

Comment Letters On Proposed Statement On Standards For Accounting And Review Services Financial Statements Included In Written Business Valuations, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1999

Comment Letters On Proposed Statement On Auditing Standards, Amendments To Statement On Auditing Standards No. 61, Communication With Audit Committees, And Statement On Auditing Standards No. 71, Interim Financial Information., American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1999, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1999

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1999, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Webtrust Principles And Criteria For Business-To-Consumer Electronic Commerce, Version 1.1, June 1999, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 1999

Webtrust Principles And Criteria For Business-To-Consumer Electronic Commerce, Version 1.1, June 1999, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Structuring Time And Task In Electronic Brainstorming, Alan R. Dennis, Jay E. Aronson, William G. Heninger, Edward D. Walker Ii Jan 1999

Structuring Time And Task In Electronic Brainstorming, Alan R. Dennis, Jay E. Aronson, William G. Heninger, Edward D. Walker Ii

Faculty Publications

There are many ways in which a GSS can beused to support group brainstorming. This paper reports the results of an experiment that manipulated task structure and time structure. Groups electronically brainstormed on intact tasks(where all parts of the task were presented simultaneously) or on partitioned tasks (where three subcategories of the task were presented to thegroups). The time periods in which groups worked were either one 30-minute time period or three 10-minute periods separated by two-minute breaks. Groups in the partitioned task treatment generated 40% more ideas, but there were no time effects. These differences are attributed to the …


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 Jan 1999

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.


High-Technology Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1999

High-Technology Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Insurance Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1999

Insurance Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Real Estate Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1999

Real Estate Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Retail Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 1999

Retail Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Securities Industry Developments - 1999/2000; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1999

Securities Industry Developments - 1999/2000; 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 - 1999; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1999

State And Local Governmental Developments - 1999; 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, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee Jan 1999

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Tax Practice Guides And Checklists 1999, American Institute Of Certified Public Accountants. Tax Division Jan 1999

Tax Practice Guides And Checklists 1999, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1999

Audits Of Brokers And Dealers In Securities With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Common Interest Realty Associations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force Jan 1999

Common Interest Realty Associations With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 1999

Construction Contractors With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 1999

Audits Of Credit Unions, With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Credit Unions Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1999

Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 1999; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.