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2005

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Institution
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Articles 361 - 390 of 448

Full-Text Articles in Accounting

Proposed Statement On Standards For Valuation Services : Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset;Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 30, American Institute Of Certified Public Accountants. Consulting Services Executive Committee Jan 2005

Proposed Statement On Standards For Valuation Services : Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset;Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 30, American Institute Of Certified Public Accountants. Consulting Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Given the increasing number of members of the AICPA who are performing business valuation engagements or some aspect thereof, the AICPA Consulting Services Executive Committee has written this standard to improve the consistency and quality of practice among AICPA members performing business valuations. AICPA members will be required to follow this standard whenever they undertake to perform a business valuation engagement that culminates in the expression of a conclusion of value or a calculated value.


Proposed Statement On Auditing Standards: Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities;Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities; Exposure Draft (American Institute Of Certified Public Accountants), 2005, May 9, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Proposed Statement On Auditing Standards: Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities;Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities; Exposure Draft (American Institute Of Certified Public Accountants), 2005, May 9, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will amend SAS No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 411). This proposed SAS applies to nongovernmental entities. It will have no impact on the generally accepted accounting principles (GAAP) hierarchy for state and local governments or for federal governmental entities.


Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2005, American Institute Of Certified Public Accountants Jan 2005

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 2005, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 2005

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2005, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Accounting By Insurance Enterprises For Deferred Acquisition Costs In Connection With Modifications Or Exchanges Of Insurance Contracts; Statement Of Position 05-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2005

Accounting By Insurance Enterprises For Deferred Acquisition Costs In Connection With Modifications Or Exchanges Of Insurance Contracts; Statement Of Position 05-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2005

Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement will provide guidance to accountants on restricting the use of reports issued pursuant to Statements on Standards for Accounting and Review Services (SSARS) by: 1. Defining the terms general use and restricted use. 2. Describing the circumstances in which the use of an accountant’s report should be restricted. 3. Specifying the language to be used in accountant’s reports that are restricted regarding use.


Proposed Statement On Standards For Accounting And Review Services : Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement;Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2005

Proposed Statement On Standards For Accounting And Review Services : Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement;Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

Statements on Standards for Accounting and Review Services (SSARS) currently provide guidance concerning the standards and procedures applicable to compilations and reviews of financial statements. By definition, presentations of specified elements, accounts, or items of a financial statement, or pro forma financial information are not financial statements. This proposed Statement will allow an accountant to compile and report on specified elements, accounts, or items of a financial statement and to compile and report on pro forma financial information in accordance with SSARS. It should be noted that this proposed standard would apply when an accountant is engaged to compile, or …


Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2005

Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement will: 1. Amend SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), to require the accountant to communicate any fraud that comes to his or her attention, even if the matter is considered inconsequential; 2. Amend SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200), to allow for the successor accountant to compile or review a restatement adjustment when prior period financial statements have been changed; 3. Amend SSARS No. 1 to provide guidance regarding when an accountant should consider obtaining an …


Proposed Statements On Auditing Standards: Amendment To "Due Professional Care In The Performance Of Work" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Amendment To Statement On Auditing Standards No. 39, Audit Sampling; Exposure Draft (American Institute Of Certified Public Accountants), 2005, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Proposed Statements On Auditing Standards: Amendment To "Due Professional Care In The Performance Of Work" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures; Amendment To Statement On Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk And Materiality In Conducting An Audit; Planning And Supervision; Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Performing Audit Procedures In Response To Assessed Risks And Evaluating The Audit Evidence Obtained; Amendment To Statement On Auditing Standards No. 39, Audit Sampling; Exposure Draft (American Institute Of Certified Public Accountants), 2005, June 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

These proposed SASs establish standards and provide guidance concerning the auditor's assessment of the risks of material misstatement in a financial statement audit, and the design and performance of audit procedures whose nature, timing, and extent are responsive to the assessed risks. Additionally, these proposed SASs establish standards and provide guidance on planning and supervision, the nature of audit evidence, and evaluating whether the audit evidence obtained affords a reasonable basis for an opinion regarding the financial statements under audit. These proposed SASs were originally exposed on December 2, 2002 (except for the amendment to SAS No. 1 which was …


Deletion Of Ethics Ruling No. 1 Under Rule 101: Acceptance Of A Gift., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2005

Deletion Of Ethics Ruling No. 1 Under Rule 101: Acceptance Of A Gift., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Professional Standards

No abstract provided.


Are Entrepreneurs Born Or Made? Views Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, Anne M. Traynor, David A. Wood Jan 2005

Are Entrepreneurs Born Or Made? Views Of Entrepreneurs And Venture Capitalists, Ervin L. Black, F. Greg Burton, Anne M. Traynor, David A. Wood

Faculty Publications

What characteristics do entrepreneurs believe make them successful? We interview entrepreneurs and venture capitalists (VCs) to determine traits that each of these groups perceive as necessary for entrepreneurial success. We show that entrepreneurs cite traits inherent to their nature (for example, hard working, persistent, risk-taker) significantly more than VCs. We also test to see if entrepreneurs are able to identify factors that VCs consider most important for the funding decision. We find that entrepreneurs who do not have previous VC funding experience differ significantly from VCs in what factors are important for VC funding; whereas, entrepreneurs with previous VC funding …


Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos Jan 2005

Fraud And The Financial Statement Audit: Auditor Responsibilities Under Sas 99, Michael Ramos

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Peer Review Program Oversight Handbook, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Aicpa Peer Review Program Oversight Handbook, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Evaluating Performance In Information Technology, Marc J. Epstein, Adriana Rejc, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants Jan 2005

Evaluating Performance In Information Technology, Marc J. Epstein, Adriana Rejc, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Financial Planning Tips For A Lifetime., American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Financial Planning Tips For A Lifetime., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa) Jan 2005

College Planning: Easing The Financial Burden (Pattern Speech), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Demands Of Diversity: One Size Doesn't Fit All., Leslie A. Murphy Jan 2005

Demands Of Diversity: One Size Doesn't Fit All., Leslie A. Murphy

Guides, Handbooks and Manuals

No abstract provided.


Consideration Of Impact Of Losses From Natural Disasters Occurring After Completion Of Audit Field Work And Signing Of The Auditor's Report But Before Issuance Of The Auditor's Report And Related Financial Statements., American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Consideration Of Impact Of Losses From Natural Disasters Occurring After Completion Of Audit Field Work And Signing Of The Auditor's Report But Before Issuance Of The Auditor's Report And Related Financial Statements., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Forensic Services, Audits And Corporate Governance: Bridging The Gap--Final Report., American Institute Of Certified Public Accountants. Forensic And Litigation Services Committee. Jan 2005

Forensic Services, Audits And Corporate Governance: Bridging The Gap--Final Report., American Institute Of Certified Public Accountants. Forensic And Litigation Services Committee.

Guides, Handbooks and Manuals

No abstract provided.


Tax Tips: A Cpa For Taxes - Does It Make A Difference?, American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Tax Tips: A Cpa For Taxes - Does It Make A Difference?, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Preparing For Transition: The State Of Succession Planning And How To Handle The Process In Your Firm., American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 2005

Preparing For Transition: The State Of Succession Planning And How To Handle The Process In Your Firm., American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Relocation Documents (Various)., American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Aicpa Relocation Documents (Various)., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Sox Section 404: Responding To An Adverse Report - A Checklist For The Audit Committee., American Institute Of Certified Public Accountants (Aicpa) Jan 2005

Sox Section 404: Responding To An Adverse Report - A Checklist For The Audit Committee., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Omnibus Statement On Standards For Accounting And Review Services, 2005; Statement On Standards For Accounting And Review Services 12, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 2005

Omnibus Statement On Standards For Accounting And Review Services, 2005; Statement On Standards For Accounting And Review Services 12, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Tax Executive Committee Jan 2005

Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Tax Executive Committee

AICPA Professional Standards

No abstract provided.


Defining Professional Requirements In Statements On Standards For Attestation Engagements; Statement On Standards For Attestation Engagements 13, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Defining Professional Requirements In Statements On Standards For Attestation Engagements; Statement On Standards For Attestation Engagements 13, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) (2004), American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board Jan 2005

Pcaob Standards And Related Rules (Including Select Sec-Approved Pcaob Releases And Staff Guidance) (2004), American Institute Of Certified Public Accountants, Public Company Accounting Oversight Board

AICPA Professional Standards

No abstract provided.


Attest Engagements: Attest Engagements Interpretations Of Section 101. (At Section 9101), American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2005

Attest Engagements: Attest Engagements Interpretations Of Section 101. (At Section 9101), American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Au Section 9328: Auditing Fair Value Measures And Disclosures: Auditing Interests In Trusts Held By A Third-Party Trustee And Reported At Fair Value., American Institute Of Certified Public Accountants, Auditing Standards Board. Jan 2005

Au Section 9328: Auditing Fair Value Measures And Disclosures: Auditing Interests In Trusts Held By A Third-Party Trustee And Reported At Fair Value., 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, 2005, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee Jan 2005

Aicpa Professional Standards: Statement On Standards For Consulting Services As Of June 1, 2005, American Institute Of Certified Public Accountants. Management Consulting Services Executive Committee

AICPA Professional Standards

No abstract provided.