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Articles 301 - 330 of 432
Full-Text Articles in Accounting
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
Mastering The Art Of Marketing Professional Services : A Step-By-Step Best Practices Guide, Allan S. Boress, Michael G. Cummings, American Institute Of Certified Public Accountants. Accounting Practice Committee
Mastering The Art Of Marketing Professional Services : A Step-By-Step Best Practices Guide, Allan S. Boress, Michael G. Cummings, American Institute Of Certified Public Accountants. Accounting Practice Committee
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement On Auditing Standards: Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333;Consideration Of Fraud In A Financial Statement Audit : (Supersedes Statement On Auditing Standards No. 82, Aicpa, Professional Standards, Vol. 1, Au Sec. 316; And Amends Sas No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 230, "Due Professional Care In The Performance Of Work," And Sas No. 85, Management Representations, Aicpa, Professional Standard, Vol. 1, Au Sec 333; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Feb. 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Auditing Standards (SAS) establishes standards and provides guidance to auditors in fulfilling their responsibility as it relates to fraud in an audit of financial statements conducted in accordance with generally accepted auditing standards (GAAS). The exposure draft also includes Appendix B, "A Proposed Amendment to SAS No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU section 230, 'Due Professional Care in the Performance of Work.'" In 1997 the Auditing Standards Board (ASB) issued SAS No. 82, Consideration of Fraud in a Financial Statement Audit (AICPA, Professional Standards, vol.1, AU secs. 110, …
Proposed Statement On Quality Control Standards : Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Quality Control Standards : Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Amendment To Statement On Quality Control Standards No. 2, System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
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. 2, QC sec. 20.03), is being amended to clarify that deficiencies in individual audit, attest, compilation, and review engagements do not, in and of themselves, indicate that the firm's system of quality control is insufficient to provide it with reasonable assurance that its personnel comply with applicable professional standards. By the addition of a footnote, this amendment would clarify the relationship of deficiencies in individual engagements and a firm's system of quality control. This proposed Statement …
Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards And Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Proposed Statement On Standards For Attestation Engagements : Omnibus -- 2002;Omnibus -- 2002; Exposure Draft (American Institute Of Certified Public Accountants), 2002, May 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Periodically, the Auditing Standards Board (ASB) issues an Omnibus Statement. The Omnibus includes proposed revisions to existing standards, either Statements on Auditing Standards (SAS) or Statements on Standards for Attestation Engagements (SSAE) that have been accumulated over a period of time. The proposed revisions due to the significance of the issue and cost benefit considerations do not in and of themselves warrant the issuance of separate standards. Therefore, an Omnibus is issued. 1. SAS No. 95, Generally Accepted Auditing Standards (AICPA Professional Standards, vol. 1, AU sec. 150) provides guidance with respect to the authoritative nature of generally accepted auditing …
Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Auditing Fair Value Measurements And Disclosures;Auditing Fair Value Measurements And Disclosuses; Exposure Draft (American Institute Of Certified Public Accountants), 2002, June 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, generally accepted accounting principles (GAAP) have required entities to significantly increase the use of fair value for measuring, presenting, and disclosing in their financial statements assets, liabilities, and specific components of equity. The business environment and GAAP that apply to the transactions and events in that environment have become more complex. Along with that complexity and the increased use of fair value measurements and disclosures comes an increasing acknowledgment of the importance of fair values in the financial reporting process. The ASB believes that a Statement on Auditing Standards (SAS) providing overall guidance on auditing considerations relating …
Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts;Accounting And Reporting By Insurance Enterprises For Certain Nontraditional Long-Duration Insurance Contracts And For Separate Accounts; Exposure Draft (American Institute Of Certified Public Accountants), 2002, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts. This SOP requires, among other things, the following: 1. Separate account presentation. This SOP concludes that the portion of separate account assets representing contract holder funds should be measured at fair value and reported in the insurance enterprise's financial statements as a summary total, with an equivalent summary total for related liabilities, if the separate account arrangement meets all of the criteria specified in paragraph 10 of this SOP. If a separate account arrangement does not meet …
Proposed Tax Standards Interpretation : Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Nov. 11, American Institute Of Certified Public Accountants. Tax Executive Committee
Proposed Tax Standards Interpretation : Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Proposed Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions;Interpretation 1-2, "Tax Planning," Of Statement On Standards For Tax Services No. 1, Tax Return Positions; Exposure Draft (American Institute Of Certified Public Accountants), 2002, Nov. 11, American Institute Of Certified Public Accountants. Tax Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Statements on Standards for Tax Services (SSTSs) Nos. 1 through 8 and Interpretation 1-1 to Statement No. 1, “Realistic Possibility Standard,†reflect the AICPA’s standards of tax practice and delineate members’ responsibilities to taxpayers, the public, the government, and the profession. The Statements are intended to be part of an ongoing process that may require changes to and interpretations of current SSTSs in recognition of the accelerating rate of change in tax laws and the continued importance of tax practice to members. A significant area of many members’ tax practices involves assisting taxpayers in tax planning. An area of recurring …
Aicpa Professional Standards: Attestation Standards As Of June 1, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
Aicpa Professional Standards: Attestation Standards As Of June 1, 2002, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee
Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2002, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee
AICPA Professional Standards
No abstract provided.
Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards, Revision And Recodification; Statement On Standards For Attestation Engagements 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Amendment To Statement On Standards For Attestation Engagements No. 10, Attestation Standards, Revision And Recodification; Statement On Standards For Attestation Engagements 12, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Omnibus Statement On Standards For Accounting And Review Services, 2002; Statement On Standards For Accounting And Review Services 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Omnibus Statement On Standards For Accounting And Review Services, 2002; Statement On Standards For Accounting And Review Services 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
The Investment Opportunity Set And Capitalization Versus Expensing Methods Of Accounting Choice, Dan S. Dhaliwal, William G. Heninger, K.E. Hughes Ii
The Investment Opportunity Set And Capitalization Versus Expensing Methods Of Accounting Choice, Dan S. Dhaliwal, William G. Heninger, K.E. Hughes Ii
Faculty Publications
This paper examines the effects of the investment opportunity set (IOS) on management's decision to capitalize or expense significant costs in two diverse settings: (1) in accounting for exploration and development (E&D) costs by firms in the oil-and-gas industry, and (2) in accounting for research and development (R&D) costs by firms (across industries) prior to 1974. We argue that the relation between the IOS and the decision to capitalize versus to expense is based upon managerial incentives to reduce the variance of accounting earnings. High-growth firms are more likely to have more variable earnings, which therefore creates greater incentives to …
Construction Contractors Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Manufacturing Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants
Manufacturing Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies Industry Developments, 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Investment Companies Industry Developments, 2002/03; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of State And Local Governmental Units (Non-Gasb 34 Edition) With Conforming Changes As Of May 1, 2003; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governmental Units (Non-Gasb 34 Edition) With Conforming Changes As Of May 1, 2003; 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.
Audits Of State And Local Governmental Units (Non-Gasb 34 Edition) With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governmental Units (Non-Gasb 34 Edition) With Conforming Changes As Of May 1, 2002; 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.
Audits Of Casinos With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Audits Of Casinos With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 2002; 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, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors With Conforming Changes As Of May 1, 2002; 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 Employee Benefit Plans With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Audits Of Employee Benefit Plans With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Investment Companies, With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Audits Of Investment Companies, With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Not-For-Profit Organizations With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2002; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of May 1, 2004; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of May 1, 2004; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.