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Finance

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Articles 241 - 270 of 448

Full-Text Articles in Accounting

Cpa Pfs: Personal Financial Candidates'handbook: A Guide To Accreditation For The Cpa Financial Planner, American Institute Of Certified Public Accountants Jan 1996

Cpa Pfs: Personal Financial Candidates'handbook: A Guide To Accreditation For The Cpa Financial Planner, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Guide To Communicating The Results Of Personal Financial Planning Engagements; Pfp Library;, American Institute Of Certified Public Accountants Jan 1996

Guide To Communicating The Results Of Personal Financial Planning Engagements; Pfp Library;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Statements On Responsibilities In Personal Financial Planning Practice. Revision, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1996

Statements On Responsibilities In Personal Financial Planning Practice. Revision, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot Jan 1996

Users And Accounting Information Preferences Of Government Department Financial Reports, Helen R. Mignot

Theses: Doctorates and Masters

The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential …


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1995; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee May 1995

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1995; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Budget Of Renewal 1995, Sani Abacha General Mar 1995

Budget Of Renewal 1995, Sani Abacha General

Bullion

The paper contains the 1995 Budget speech of the Head of State and Commander-in-Chief of the Armed Forces of Nigeria, General Sani Abacha.


Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1995

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning (PFP) services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Audit and Accounting Guide Guide for Prospective Financial Information. The issuance of this exposure draft was approved by the PFP Executive Committee. This …


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1995

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1996; 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.


Personal Financial Planning: Starting Your Future Today: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1995

Personal Financial Planning: Starting Your Future Today: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Pfp Practice Handbook, 1995, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1995

Pfp Practice Handbook, 1995, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Keeping Financial Records, American Institute Of Certified Public Accountants. Communications Division, United States. Office Of Consumer Affairs Jan 1995

Keeping Financial Records, American Institute Of Certified Public Accountants. Communications Division, United States. Office Of Consumer Affairs

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1995, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1995

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1995, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Invest In Your Future: Choose A Personal Financial Specialist, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1995

Invest In Your Future: Choose A Personal Financial Specialist, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Government Auditing Standards. 1994 Revision; Yellow Book. 1994 Revision, United States. General Accounting Office Jan 1994

Government Auditing Standards. 1994 Revision; Yellow Book. 1994 Revision, United States. General Accounting Office

Federal Publications

This revision of the standards supersedes the 1988 revision. Its provisions are effective for financial audits of periods ending on or after January 1, 1995, and for performance audits beginning on or after January 1, 1995. Early application is permissible.


Personal Financial Planning Questionnaire, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1994

Personal Financial Planning Questionnaire, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1994, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1994

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1994, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Do I Need Personal Personal Financial Planning?, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1994

Do I Need Personal Personal Financial Planning?, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Personal Financial Planning Manual, Volume 1, Tenth Revision, December 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Division Dec 1993

Personal Financial Planning Manual, Volume 1, Tenth Revision, December 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Personal Financial Planning Manual, Volume 2, Tenth Revision, December 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Division Dec 1993

Personal Financial Planning Manual, Volume 2, Tenth Revision, December 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Personal Financial Planning Manual, Volume 3, Tenth Revision, December 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Division Dec 1993

Personal Financial Planning Manual, Volume 3, Tenth Revision, December 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown Jan 1993

Development Of Government Accounting: A Content Analysis Of The Journal Of Accountancy, 1905 To 1989, Gary John Previts, Richard E. Brown

Accounting Historians Journal

This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs. Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the events of the times, governmental accounting received only a modest amount of attention in …


Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1993

Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides reporting guidance for when a state or local governmental unit issues summary financial information in a document that refers to, but does not include, the general-purpose financial statements. It is a proposed amendment to the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units. The recommendations in this proposed SOP are effective for reports issued on or after June 15, 1993.


Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

These proposed Statements on Responsibilities in Personal Financial Planning Practice (SRPFPs) are intended to provide guidance to members of the AICPA who perform personal financial planning services. The proposed SRPFPs are advisory and do not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. The proposed SRPFPs do not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Guide for Prospective Financial Statements. The issuance of these exposure drafts was approved by the PFP Executive Committee. Working With Other Advisers This proposed …


Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1993

Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

A significant period of time has elapsed since the publication in 1986 of the AICPA Audit and Accounting Guide, Audits of State and Local Governmental Units. Many changes have taken place in generally accepted auditing standards and their application and regulatory and financial reporting requirements. These changes have created the need for revised guidance. The objectives of this proposed guide are to provide (1) a general background of the government environment, and (2) practical guidance to the practitioner on the accounting, auditing, and financial reporting for state and local governmental units. The exposure draft contains accounting guidance, some of which …


Working With Other Advisers; Statement On Responsibilities In Personal Financial Planning Practice 2, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Working With Other Advisers; Statement On Responsibilities In Personal Financial Planning Practice 2, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee Jan 1993

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1993; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 1993, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Special Report: The Aicpa Personal Financial Planning Conference, John Aaron Jan 1993

Special Report: The Aicpa Personal Financial Planning Conference, John Aaron

Guides, Handbooks and Manuals

No abstract provided.


Implementation Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 3, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1993

Implementation Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 3, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1992; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee May 1992

Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 1992; 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.