Accounting Commons^™

Asb Meeting Minutes, 2000, November 14-15;Auditing Standards Board Approved Highlights, 2000, November 14-15, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2000, February 8-10;Auditing Standards Board Approved Highlights, 2000, February 8-10, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2000, June 8;Auditing Standards Board Approved Highlights, 2000, June 8, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2000, July 18-19;Auditing Standards Board Approved Highlights, 2000, July 18-19, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2000, December 12-14;Auditing Standards Board Approved Highlights, 2000, December 12-14, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Independence Standards Board - Minutes, Meeting Of May 2, 2000: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Independence Standards Board - Minutes, Meeting Of January 14, 2000: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Independence Standards Board - Minutes, Meeting Of March 20, 2000: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Published Addresses And/Or Articles Of Hall Of Fame Members (Also Books About These Individuals), Anonymous

Accounting Hall of Fame Brochures

No abstract provided.

Asb Meeting Minutes, 2000, September 26-28;Auditing Standards Board Approved Highlights ,2000, September 26-28, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Aicpa Annual Report 1999-2000; Cpa Vision: Gaining Momentum, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Digest Of State Accountancy Laws And State Board Regulations - 2000, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.

Annual Report 2000, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2000, For Academic Year 1998-99, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.

Tabulation Of Cpas As Of August 1, 2000, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.

Independent Claim Report Lags And Bias In Forecasts Using Age-To-Age Factor Methodology, Stewart Gleason

Journal of Actuarial Practice (1993–2006)

This paper finds that when report lags are assumed to be independent, the age-to-age factor method produces biased estimates when applied to claim count development data. Two distributions are considered as models for the ultimate number of claims for an accident period: (0 a Poisson distribution, and (ii) a negative binomial distribution. In the Poisson case, the assumption of independent report lags implies the independence of the total number of claims reported in any two periods. In the negative binomial case, however, assuming that report lags are independent does not imply that increments are independent, and a somewhat different argument …

Actuarial Analysis Of Retirement Income Replacement Ratios, Robert Keng Heong Lian, Emiliano A. Valdez, Chan Kee Low

Journal of Actuarial Practice (1993–2006)

A measure of level of post-retirement standard of living is the replacement ratio, i.e., percentage of final salary received as annual retirement income derived from savings. The replacement ratio depends on many factors including salary, salary increases, investment returns, and post-retirement mortality. Elementary life contingencies techniques are used to develop a replacement ratio formula and analyze its sensitivity to these factors.

Journal Of Actuarial Practice, Volume 8, Nos. 1 And 2 (2000), Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

Complete volume, includes ARTICLES:

Realistic Pension Funding: A Stochastic Approach • Shih-Chieh Chang 5

Risk Sources in a Life Annuity Portfolio: Decomposition and Measurement Tools • Mariarosaria Coppola, Emilia Di Lorenzo, and Mari/ena Sibillo . .43

A Comparative Study of the Performance of Loss Reserving Methods through Simulation • Prakash Narayan and Thomas Warthen 63

Concentration in the Property and Liability Insurance Market by Line of Insurance • Edward Nissan and Regina Caveny 89

Safe-Side Requirements in Life Insurance: A Corporate Perspective • Annamaria Olivieri and Ermanno Pitacco 115

Actuarial Analysis of Retirement Income Replacement Ratios • Robert Keng Heong …

Independence Standards Board - Minutes, Meeting Of October 17, 2000: Public Session, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Highlights Of The June 1, 2000 Isb Meeting: Independence Standards Board Issues Standard Requiring Safeguards When A Former Firm Professional Joins An Audit Client And An Exposure Draft To Defer The Effective Date Of Isb Standard No. 2, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Isb Interpretation 00-1: The Applicability Of Isb Standard No. 1 When “Secondary Auditors” Are Involved In The Audit Of A Registrant, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

News Release, October 6, 2000: Notice Of Public Meeting, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

[email protected], Request To Testify File Number S7-13-00, Members Of The Securities And Exchange Commission:, John C. Vogle, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Exposure Draft: Deferral Of Effective Date Of Isb Standard No. 2, Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, June 2000; Ed 00-1, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Asb Meeting Minutes, 2000, April 5-6;Auditing Standards Board Approved Highlights, 2000, April 5-6, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.

Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Statement Of Position 00-3;, American Institute Of Certified Public Accountants. Demutualization Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement Of Position : Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans;Accounting For And Reporting Of Certain Health And Welfare Benefit Plan Transactions : Amendment To Aicpa Audit And Accounting Guide : Audits Of Employee Benefits Plans And Sop 92-6, Accounting And Reporting By Health And Welfare Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Mar. 22, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, 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 chapter 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans (the Guide), and SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans. This proposed SOP would: 1. Revise the standards for measuring, reporting, and disclosing estimated future postretirement benefit payments that are to be funded partially or entirely by plan participants. 2. Specify the presentation requirements for benefit obligation information. 3. Establish standards of financial accounting and reporting for certain postemployment benefits provided by health and welfare benefit plans. 4. Clarify the measurement date for benefit …

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Certain Statements on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement; 2. PROPOSED REVISION TO RULING 100 UNDER RULE 101: Actions Permitted-Report Re-issuance When Independence Is Impaired; 3. PROPOSED REVISION TO RULING 108 UNDER RULE 101: Participation of Member, Spouse or Dependent in Retirement, Savings, or Similar Plan Sponsored by, or That Invest in, Client; 4. PROPOSED REVISION OF INTERPRETATION 501-5 UNDER RULE 501: …

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

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 …