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2002

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Articles 391 - 420 of 436

Full-Text Articles in Accounting

News -- 2002 March 5;Letter Sent From Charles A. Bowsher To John M. Morrissey, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher Jan 2002

News -- 2002 March 5;Letter Sent From Charles A. Bowsher To John M. Morrissey, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board, Charles A. Bowsher

Association Sections, Divisions, Boards, Teams

Original copied from the POB Web site


News -- 2002 May 1;Resolution Passed By The Public Oversight Board At Is Meeting On May 1, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 2002

News -- 2002 May 1;Resolution Passed By The Public Oversight Board At Is Meeting On May 1, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

Association Sections, Divisions, Boards, Teams

Original copied from the POB Web site


Report On The Transition Oversight Staff's Oversight And Other Activities Conducted Under The Memorandum Of Understanding Dated April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff Jan 2002

Report On The Transition Oversight Staff's Oversight And Other Activities Conducted Under The Memorandum Of Understanding Dated April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff

Association Sections, Divisions, Boards, Teams

Original copied from TOS Web site


Memorandum Of Understanding ("Mou") April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff Jan 2002

Memorandum Of Understanding ("Mou") April 12, 2002, American Institute Of Certified Public Accountants. Sec Practice Section. Transition Oversight Staff

Association Sections, Divisions, Boards, Teams

Original copied from TOS Web site


Asb Meeting Minutes, 2002, April 16-17;Auditing Standards Board Approved Highlights, 2002, April 16-17, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Asb Meeting Minutes, 2002, April 16-17;Auditing Standards Board Approved Highlights, 2002, April 16-17, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Asb Meeting Minutes, 2002, September 10-11;Auditing Standards Boards Approved Highlights, 2002, September 10-11, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Asb Meeting Minutes, 2002, September 10-11;Auditing Standards Boards Approved Highlights, 2002, September 10-11, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Asb Meeting Minutes, 2002, October 29-31;Auditing Standards Board Approved Highlights, 2002, October 29-31, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Asb Meeting Minutes, 2002, October 29-31;Auditing Standards Board Approved Highlights, 2002, October 29-31, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accountancy Act And Uniform Accountancy Act Rules, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Acccountancy Jan 2002

Uniform Accountancy Act And Uniform Accountancy Act Rules, Standards For Regulation Including Substantial Equivalency, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Acccountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood Jan 2002

Markov Models To Estimate And Describe Survival Time And Experience In Cohorts With High Euthanasia Frequency, Giselle Louise Hosgood

LSU Doctoral Dissertations

Unique to survival analysis of veterinary clinical data is classification of observations from euthanized animals. The first study highlighted limitations of Kaplan-Meier product limit analysis (KM) of veterinary clinical data. Three data sets with different outcome proportions (alive, lost-to-follow-up, dead due to disease, dead due to other, euthanized due to disease, euthanized due to other) were used. Different classifications of observations from euthanized animals caused inconsistent conclusions of significant differences between strata within data sets. At times, ranking of median survival time estimates for strata was reversed. The KM was found inappropriate to evaluate observations from euthanized animals. This finding, …


Asb Meeting Minutes, 2002 ,July 23-24;Auditing Standards Board Approved Highlights, 2002, July 23-24 Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Asb Meeting Minutes, 2002 ,July 23-24;Auditing Standards Board Approved Highlights, 2002, July 23-24 Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Asb Meeting Minutes, 2002, February 5-7; Auditing Standards Board Approved Highlights, 2002, February 5-7, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Asb Meeting Minutes, 2002, February 5-7; Auditing Standards Board Approved Highlights, 2002, February 5-7, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Asb Meeting Minutes, 2002, December 17-19;Auditing Standards Board Approved Highlights, 2002, December 17-19, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2002

Asb Meeting Minutes, 2002, December 17-19;Auditing Standards Board Approved Highlights, 2002, December 17-19, Meeting, American Institute Of Certified Public Accountants. Auditing Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Aicpa Annual Report 2001-02 ; Each Day, Every Day ... Cpas Are Here, American Institute Of Certified Public Accountants Jan 2002

Aicpa Annual Report 2001-02 ; Each Day, Every Day ... Cpas Are Here, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2002, For Academic Year 2000-2001, Beatrice Sanders, Robert P. Manthey, Leticia B. Romeo Jan 2002

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2002, For Academic Year 2000-2001, Beatrice Sanders, Robert P. Manthey, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


Digest Of State Accountancy Laws And State Board Regulations - 2002, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 2002

Digest Of State Accountancy Laws And State Board Regulations - 2002, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.


Tabulation Of Cpas As Of August 1, 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Tabulation Of Cpas As Of August 1, 2002, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

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 Jan 2002

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.


Guiding Principles For Tax Simplification; Tax Policy Concept Statement 2, American Institute Of Certified Public Accountants. Tax Division Jan 2002

Guiding Principles For Tax Simplification; Tax Policy Concept Statement 2, American Institute Of Certified Public Accountants. Tax Division

Guides, Handbooks and Manuals

No abstract provided.


Reauditing Financial Statements; Practice Alert 02-3, American Institute Of Certified Public Accountants Jan 2002

Reauditing Financial Statements; Practice Alert 02-3, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Seven Principles For Effective Firm Management, J. Curt Mingle, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee Jan 2002

Seven Principles For Effective Firm Management, J. Curt Mingle, American Institute Of Certified Public Accountants. Pcps Management Of An Accounting Practice Committee

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Member Practice Guide On The Privacy Protection Provisions Of The Gramm-Leach-Bliley Act And Related Federal Trade Commission Regulations (Revised July 2, 2002), American Institute Of Certified Public Accountants. Tax Division. Privacy/Disclosure Task Force Jan 2002

Aicpa Member Practice Guide On The Privacy Protection Provisions Of The Gramm-Leach-Bliley Act And Related Federal Trade Commission Regulations (Revised July 2, 2002), American Institute Of Certified Public Accountants. Tax Division. Privacy/Disclosure Task Force

Guides, Handbooks and Manuals

No abstract provided.


Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman Jan 2002

Understanding Business Valuation : A Practical Guide To Valuing Small To Medium-Sized Businesses, Gary R. Trugman

Guides, Handbooks and Manuals

No abstract provided.


Understanding And Implementing Ssars No. 8; Aicpa Practice Aid Series;, J. Russell Madray, Leslye Givarz Jan 2002

Understanding And Implementing Ssars No. 8; Aicpa Practice Aid Series;, J. Russell Madray, Leslye Givarz

Guides, Handbooks and Manuals

No abstract provided.


Applicability Of Ssars No. 1 When Performing Controllership Or Other Management Services., American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Applicability Of Ssars No. 1 When Performing Controllership Or Other Management Services., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Assessing The Effect On A Firm's System Of Quality Control Due To A Significant Increase In New Clients And/Or Experienced Personnel. Practice Aid For Sec Practice Section Members, American Institute Of Certified Public Accountants. Sec Practice Section Jan 2002

Assessing The Effect On A Firm's System Of Quality Control Due To A Significant Increase In New Clients And/Or Experienced Personnel. Practice Aid For Sec Practice Section Members, American Institute Of Certified Public Accountants. Sec Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Guidance Relating To Reporting Financial Highlights By Separate Accounts., American Institute Of Certified Public Accountants. Accounting Standards Team) Jan 2002

Guidance Relating To Reporting Financial Highlights By Separate Accounts., American Institute Of Certified Public Accountants. Accounting Standards Team)

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Auditing Update, Supplement Fall 2002, American Institute Of Certified Public Accountants (Aicpa) Jan 2002

Accounting And Auditing Update, Supplement Fall 2002, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Model Risks And Surplus Management Under A Stochastic Interest Rate Process, Jennifer L. Wang, Rachel J. Huang Jan 2002

Model Risks And Surplus Management Under A Stochastic Interest Rate Process, Jennifer L. Wang, Rachel J. Huang

Journal of Actuarial Practice (1993–2006)

This paper uses simulations to explore the effects of incorrectly identifying the underlying interest rate process on assets, liabilities, and surplus levels. We show that mismodeling the interest rate (called model risk) could not only lead to a misstatement of the company's surplus, but could also cause a mismatch between the company's assets and liabilities. Our simulations demonstrate that three aspects of interest rates affect model risk: (i) volatility, (ii) level of long-term interest rate, and (iii) the speed at which the drift rate adjusts. We conclude that asset-liability managers should not ignore the impact of the model risks, regardless …


Journal Of Actuarial Practice Volume 10 (2002) -- Contents And Masthead Jan 2002

Journal Of Actuarial Practice Volume 10 (2002) -- Contents And Masthead

Journal of Actuarial Practice (1993–2006)

Contents

Editorial Policy: Topics suitable for this journal include AIDS, annuity products, asset-liability matching, cash-flow testing, casualty rate making, credibility theory, credit insurance, disability insurance, expense analysis, experience studies, FASB issues, financial reporting, group insurance, health insurance, individual risk taking, insurance regulations, international issues, investments, liability insurance, loss reserves, marketing, pensions, pricing issues, product development, reinsurance, reserving issues, risk-based capital, risk theory, social insurance, solvency issues, taxation, valuation issues, and workers' compensation

Review Process

Editor - Colin Ramsay, University of Nebraska

Associate Editors: Robert Brown, University of Waterloo ○ Cecil Bykerk, Mutual of Omaha ○ Ruy Cardoso, …


Journal Of Actuarial Practice, Volume 10, 2002, Colin Ramsay , Editor Jan 2002

Journal Of Actuarial Practice, Volume 10, 2002, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES

Communicating Effectively with Words, Numbers, and Pictures: Drawing on Experience • Karolina Duklan and Michael A. Martin

Unearned Premiums and Deferred Policy Acquisition Expenses in Automobile Extended Warranty Insurance • Joseph Cheng

Can Utility Maximization Models Assist With Retirement Planning? • Zaki Khorasanee

Dynamic Funding and Investment Strategy for Defined Benefit Pension Schemes: A Model Incorporating Asset-Liability Matching Criteria • Shih-Chieh Chang, Cheng-Hsien Tsai, Chia-Jung Tien, and Chang- Ye Tu

Model Risk and Surplus Management Under a Stochastic Interest Rate Process •Jennifer L. Wang and Rachel J. Huang

Some Comments on the Pricing of an Exotic Excess of …