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Articles 421 - 450 of 455
Full-Text Articles in Accounting
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
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.
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
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 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
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 …
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
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.
Report To The United States Independence Standards Board: Research Into Perceptions Of Auditor Independence And Objectivity - Phase Ii, July 2000, Earnscliffe Research & Communications, Independence Standards Board
Report To The United States Independence Standards Board: Research Into Perceptions Of Auditor Independence And Objectivity - Phase Ii, July 2000, Earnscliffe Research & Communications, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Independence Standard No. 2: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, December 1999 (As Amended-July 2000); Isb No. 2, Independence Standards Board
Independence Standard No. 2: Certain Independence Implications Of Audits Of Mutual Funds And Related Entities, December 1999 (As Amended-July 2000); Isb No. 2, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Exposure Draft: Statement Of Independence Concepts - A Conceptual Framework For Auditor Independence, November 2000; Ed 00-2, Independence Standards Board
Exposure Draft: Statement Of Independence Concepts - A Conceptual Framework For Auditor Independence, November 2000; Ed 00-2, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Draft Of June 12, 2000 For Discussion Purposes Only, Independence Standards Board - Minutes, Meeting Of June 1, 2000: Public Session, Independence Standards Board
Draft Of June 12, 2000 For Discussion Purposes Only, Independence Standards Board - Minutes, Meeting Of June 1, 2000: Public Session, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
News Release, June 22, 2000: Notice Of A Telephonic Public Meeting, Independence Standards Board
News Release, June 22, 2000: Notice Of A Telephonic Public Meeting, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters Re: Exposure Draft (Ed 00-1) Deferral Of Effective Date Of Isb Standard No. 2, Independence Standards Board
Comment Letters Re: Exposure Draft (Ed 00-1) Deferral Of Effective Date Of Isb Standard No. 2, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letter On Dm99-3, Appraisal And Valuation Services, Christopher B. Waldorf, Independence Standards Board
Comment Letter On Dm99-3, Appraisal And Valuation Services, Christopher B. Waldorf, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Discussion Memorandum Dm 99-2: Evolving Forms Of Firm Structure And Organization, Independence Standards Board
Comment Letters On Discussion Memorandum Dm 99-2: Evolving Forms Of Firm Structure And Organization, Independence Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Cpa Vision Process Glossary, American Institute Of Certified Public Accountants (Aicpa)
Cpa Vision Process Glossary, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Implementing Just-In-Time Production Systems; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Implementing Just-In-Time Production Systems; Strategic Cost 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.
Tools And Techniques For Effective Benchmarking Studies; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Tools And Techniques For Effective Benchmarking Studies; Strategic Cost 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.
Implementing Process Management: A Framework For Action; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Implementing Process Management: A Framework For Action; Strategic Cost 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.
Corporate Governance: The Role Of Internal Control; Management Control; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Corporate Governance: The Role Of Internal Control; Management Control; 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.
Post Appraisal Of Capital Expenditures; Management Control; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Post Appraisal Of Capital Expenditures; Management Control; 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.
Cash Management; Treasury Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Cash Management; Treasury 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.
Value Chain Analysis For Assessing Competitive Advantage; Customer And Supplier Value Chain; Strategic Management Guideliness, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Value Chain Analysis For Assessing Competitive Advantage; Customer And Supplier Value Chain; Strategic Management Guideliness, 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.
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
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.
Writing And Evaluating Sustainable Development And Environmental Reports, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Writing And Evaluating Sustainable Development And Environmental Reports, 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.
Managing Cross-Functional Teams; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Managing Cross-Functional Teams; 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.
Implementing Self-Directed Work Teams; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants
Implementing Self-Directed Work Teams; 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.
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
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.
Pooling Of Interests: Alterations Of Equity Interests (47c) And Asset Dispositions (48c), American Institute Of Certified Public Accountants (Aicpa)
Pooling Of Interests: Alterations Of Equity Interests (47c) And Asset Dispositions (48c), American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Cpa's Guide To Restaurant Management Strategies : Accounting, Cost Controls, And Analysis;, Marsha Huber
Cpa's Guide To Restaurant Management Strategies : Accounting, Cost Controls, And Analysis;, Marsha Huber
Guides, Handbooks and Manuals
No abstract provided.
Winning Tax Moves For 2000: A Cpa's Guide For Taxpayers;, American Institute Of Certified Public Accountants
Winning Tax Moves For 2000: A Cpa's Guide For Taxpayers;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Secps Reference Manual : Organization With Membership Requirements, Standards For Peer Reviews, Administrative, And Other Peer Review Procedures, Vincent M. Melita, Karen H. Jones, American Institute Of Certified Public Accountants. Sec Practice Section
Secps Reference Manual : Organization With Membership Requirements, Standards For Peer Reviews, Administrative, And Other Peer Review Procedures, Vincent M. Melita, Karen H. Jones, American Institute Of Certified Public Accountants. Sec Practice Section
Guides, Handbooks and Manuals
No abstract provided.
Professor/Practitioner Case Development Program - 2000 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team
Professor/Practitioner Case Development Program - 2000 Case Studies, American Institute Of Certified Public Accountants. Academic And Career Development Team
Guides, Handbooks and Manuals
No abstract provided.