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2000

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Articles 301 - 330 of 453

Full-Text Articles in Accounting

Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The following is a summary of the significant proposed changes to the attestation standards. 1. This proposed SSAE would supersede SSAE Nos. 1 through 9 (a list of these Statements is included in the transmittal letter to this proposal). 2. The body of the attestation standards is codified and organized in AT sections in the AICPA Professional Standards. This proposed SSAE would change the numbering and order of the AT sections. This reorganization and renumbering will be effected with the approval of the new standard. This exposure draft retains the existing AT section numbers. 3. The proposed revision of AT …


Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force Jan 2000

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55;Amendment To Statement On Auditing Standards No. 55, Consideration Of Internal Control In A Financial Statement Audit, As Amended By Statement On Auditing Standards No. 78, Consideration Of Internal Control In A Financial Statement Audit : An Amendment To Statement On Auditing Standards No. 55; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 1, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Technology Issues Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Auditing Standards (SAS) amends SAS No. 55, Consideration of Internal Control in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 319), as amended by SAS No. 78, Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 (AICPA, Professional Standards, vol. 1, AU sec. 319) to provide guidance to auditors about the effect of information technology (IT) on internal control, and on the auditor's understanding of internal control and assessment of control risk. The Auditing Standards Board (ASB) believes the guidance is needed because entities …


Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Proposed Statement Of Position : Accounting For Investors' Interests In Unconsolidated Real Estate Investments;Accounting For Investors' Interests In Unconsolidated Real Estate Investments; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Nov. 21, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on accounting for investors' interests in unconsolidated real estate investments. It provides guidance on when and how the equity method of accounting should be applied to such investments. It is intended to supersede SOP 78-9, Accounting for Investments in Real Estate Ventures. This proposed SOP would require the following: 1. An investor holding an equity investment (including nonvoting common stock or nonredeemable preferred stock) in an investee should follow the equity method of accounting for that investee when the investor has the ability to exercise significant influence over the investee, unless the …


Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Accounting By Producers Or Distributors Of Films; Statement Of Position 00-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada Jan 2000

Systrust Principles And Criteria For Systems Reliability Version 2.0; Exposure Draft (American Institute Of Certified Public Accountants), 2000, July 15, American Institute Of Certified Public Accountants (Aicpa), Chartered Accountants Of Canada

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards Jan 2000

Statement On Standards For Continuing Professional Education (Cpe); Exposure Draft (American Institute Of Certified Public Accountants), 2000, Feb. 7, American Institute Of Certified Public Accountants. Special Committee On Cpe Standards

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force Jan 2000

Auditing Health Care Third-Party Revenues And Related Receivables; Statement Of Position 00-1;, American Institute Of Certified Public Accountants. Health Care Third-Party Revenue Recognition Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2000

Proposed Statements On Standards For Tax Services And Interpretation;Standards For Tax Services And Interpretation; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 18, American Institute Of Certified Public Accountants. Tax Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 1, Tax Return Positions; 2. PROPOSED INTERPRETATION NO. 1-1, "Realistic Possibility Standard" D PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 2, Answers to Questions on Returns; 3. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 3, Certain Procedural Aspects of Preparing Returns; 4. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 4, Use of Estimates; 5. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 5, Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision; 6. PROPOSED STATEMENT ON STANDARDS FOR TAX SERVICES NO. 6, Knowledge of …


Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards--2000;Omnibus Statement On Auditing Standards--2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This Statement : 1. Withdraws Statement on Auditing Standards (SAS) No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement (AICPA, Professional Standards, vol. 1, AU sec. 622). The guidance in SAS No. 75 currently parallels the guidance in Statement on Standards for Attestation Engagements (SSAE) No. 4, Agreed-Upon Procedures Engagements (AICPA, Professional Standards, vol. 1, AT sec. 600). However, one difference between the two standards is that SAS No. 75 does not require a written assertion as a condition for performance of an agreed-upon procedures engagement. This assertion is effectively embodied in …


Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force Jan 2000

Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) reconciles and conforms, as appropriate, the accounting and financial reporting provisions established by the AICPA Audit and Accounting Guides Banks and Savings Institutions, Audits of Credit Unions, and Audits of Finance Companies. The proposed SOP also explicitly incorporates mortgage companies and corporate credit unions in its scope. The final SOP will be incorporated in a new AICPA Audit and Accounting Guide, which will supersede the existing Guides.* The AICPA Industry Audit and Accounting Guides fall into category (b) of generally accepted accounting principles (GAAP) in the hierarchy established by AICPA Statement on Auditing Standards …


Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force Jan 2000

Proposed Statement Of Position : Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools ;Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Sop 95-2 Amendment Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) amends SOP 95-2, Financial Reporting by Nonpublic Investment Partnerships, to include within the scope of SOP 95-2 investment partnerships that are commodity pools subject to regulation under the Commodity Exchange Act of 1974.


Implementing Workplace Flexibility; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Implementing Workplace Flexibility; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board Jan 2000

Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 4, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 4, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Amendment To Statement On Standards For Accounting And Review Services No. 1, Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2000

Amendment To Statement On Standards For Accounting And Review Services No. 1, Compilation And Review Of Financial Statements; Statement On Standards For Accounting And Review Services 8, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 2000, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 2000

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 2000, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Webtrust Program : Availability Principle And Criteria, Version 3.0, October 24, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 24, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Webtrust Program : Availability Principle And Criteria, Version 3.0, October 24, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 24, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc., American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Aicpa Grants Cpa Webtrust Seal To H.D. Vest, Inc., American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Statements On Standards For Tax Services, 1-8 (August 2000, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2000

Statements On Standards For Tax Services, 1-8 (August 2000, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.


Strategic Planning For Information Resource Management; Information Technology; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Strategic Planning For Information Resource Management; Information Technology; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa/Cica Webtrust Program For Online Privacy, November 30, 2000, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Aicpa/Cica Webtrust Program For Online Privacy, November 30, 2000, Version 3.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Aicpa/Cica Webtrust Program For Certification Authorities, August 25, 2000, Version 1.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Aicpa/Cica Webtrust Program For Certification Authorities, August 25, 2000, Version 1.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Measuring The Impact Of Diversity; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Measuring The Impact Of Diversity; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Webtrust Principles And Criteria For Certification Authorities, Version 1.0, February 9, 2000; Exposure Draft ( American Institute Of Certified Public Accountants), 2000, February 9, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Webtrust Principles And Criteria For Certification Authorities, Version 1.0, February 9, 2000; Exposure Draft ( American Institute Of Certified Public Accountants), 2000, February 9, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Webtrust Program : Business Practices And Transaction Integrity Principle And Criteria, Version 3.0, October 16, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 16, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Webtrust Program : Business Practices And Transaction Integrity Principle And Criteria, Version 3.0, October 16, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 16, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Webtrust Program : Security Principle And Criteria, Version 3.0, October 16, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 16, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Webtrust Program : Security Principle And Criteria, Version 3.0, October 16, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 16, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Webtrust Program For On-Line Privacy, Version 3.0, August 15, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, August 15, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Webtrust Program For On-Line Privacy, Version 3.0, August 15, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, August 15, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.