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Articles 271 - 300 of 448

Full-Text Articles in Accounting

Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1992

Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1992

Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee Jan 1992

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee

Exposure Drafts, Comment Letters, and Statements of Position

Although CPAs have provided personal financial planning services to clients for a long time, they now provide such services in a more structured way. Consequently, significant practice issues in personal financial planning are not covered by existing professional standards. In 1989, the Personal Financial Planning (PFP) Division undertook a project to provide guidance on the CPA's responsibilities in personal financial planning engagements. Its purpose was to promote consistency and quality in the performance of personal financial planning services. This proposed statement on responsibilities in personal financial planning practice (SRPFPP) is not intended to establish a separate code of conduct in …


Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council Jan 1992

Cpa As Personal Financial Planner: A Guide To Understanding And Using Cpa Services, American Instiute Of Certified Public Accountants. Communications Division; Cpa Communications Council

Guides, Handbooks and Manuals

No abstract provided.


Financial Counseling: Analysis Of An Underrated Fringe Benefit, John M. Strefeler, Jeanne M. Hilton Jan 1991

Financial Counseling: Analysis Of An Underrated Fringe Benefit, John M. Strefeler, Jeanne M. Hilton

Woman C.P.A.

No abstract provided.


Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division Jan 1991

Guide To The Personal Financial Planning Process And Professional Standards, American Association Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.


Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1991

Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, 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) supersedes chapter 3, paragraphs 3.1-3.4, and chapters 21-23 of the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units and example 23 of SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units, and provides additional guidance on compliance auditing and single audits. The SOP updates the guide to reflect the following standards affecting the audits of federal financial assistance programs under the Single Audit Act: 1. Statement on Auditing Standards (SAS) No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit; 2. SAS No. 60, …


Savings Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Savings Guide, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1991

Guide To Finding A Personal Financial Planner, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Governmental Accounting: The Current And Proposed Governmental Accounting Models: A Comparison, Larry P. Bailey, Bruce A. Leauby Apr 1990

Governmental Accounting: The Current And Proposed Governmental Accounting Models: A Comparison, Larry P. Bailey, Bruce A. Leauby

Woman C.P.A.

No abstract provided.


Governmental Auditing: A Comparison Of The 1988 And The 1981 Revisions Of “Government Auditing Standards: Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions”, Lela D. Pumphrey, Karen Sparks Apr 1990

Governmental Auditing: A Comparison Of The 1988 And The 1981 Revisions Of “Government Auditing Standards: Standards For Audit Of Governmental Organizations, Programs, Activities, And Functions”, Lela D. Pumphrey, Karen Sparks

Woman C.P.A.

No abstract provided.


Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1990

Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Checklist And Illustrative Financial Statements For Personal Financial Statement Engagements : A Financial Accounting And Reporting Practice Aid, June 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli Jan 1990

Checklist And Illustrative Financial Statements For Personal Financial Statement Engagements : A Financial Accounting And Reporting Practice Aid, June 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, William Rea Lalli

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Getting Started Financially, American Institute Of Certified Public Accountants. Public Service Committee Jan 1990

Getting Started Financially, American Institute Of Certified Public Accountants. Public Service Committee

Guides, Handbooks and Manuals

No abstract provided.


Journey To Financial Independence, American Institute Of Certified Public Accountants. Communications Division Jan 1990

Journey To Financial Independence, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Audits Of State And Local Governmental Units (1989); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee Jan 1989

Audits Of State And Local Governmental Units (1989); 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.


Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1989

Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Keeping Financial Records, American Institute Of Certified Public Accountants. Public Service Committee Jan 1989

Keeping Financial Records, American Institute Of Certified Public Accountants. Public Service Committee

Guides, Handbooks and Manuals

No abstract provided.


Shaping Up Your Future With Personal Financial Planning: A Speech For Cpas To Deliver To General Audiences, American Institute Of Certified Public Accountants. Communications Division Jan 1989

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

Guides, Handbooks and Manuals

No abstract provided.


Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants. Communications Division Jan 1989

Budget And Cash Flow Work Sheet, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Report On The Implementation Of The Recommendations Of The Task Force On The Quality Of Audits Of Governmental Units, Implementation Monitoring Committee (Task Force On The Quality Of Audits Of Governmental Units), Task Force On The Quality Of Audits Of Governmental Units. Report Of The Task Force On The Quality Of Audits Of Governmental Units Jan 1989

Report On The Implementation Of The Recommendations Of The Task Force On The Quality Of Audits Of Governmental Units, Implementation Monitoring Committee (Task Force On The Quality Of Audits Of Governmental Units), Task Force On The Quality Of Audits Of Governmental Units. Report Of The Task Force On The Quality Of Audits Of Governmental Units

Guides, Handbooks and Manuals

No abstract provided.


Crisis In Federal Financial Management : Issues And Solutions, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Crisis In Federal Financial Management : Issues And Solutions, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Audit Program For Local Governmental Units, American Institute Of Certified Public Accountants (Aicpa) Jan 1989

Audit Program For Local Governmental Units, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Federal Financial Management : Issues & Solutions; Discussion Memorandum (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Task Force On Improving Federal Financial Management Jan 1989

Federal Financial Management : Issues & Solutions; Discussion Memorandum (American Institute Of Certified Public Accountants), American Institute Of Certified Public Accountants. Task Force On Improving Federal Financial Management

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of State And Local Governmental Units (1994); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Committee Jan 1989

Audits Of State And Local Governmental Units (1994); 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.


Nonbusiness Organizations: Authoritative Sources For Governmental Accounting Principles, Larry P. Bailey, Yvonne O. Braune Apr 1988

Nonbusiness Organizations: Authoritative Sources For Governmental Accounting Principles, Larry P. Bailey, Yvonne O. Braune

Woman C.P.A.

No abstract provided.


Present Net Worth And Internal Rate Of Return: A Note On Equivalence In Use, K. A. Blatner, Steven H. Bullard Jan 1988

Present Net Worth And Internal Rate Of Return: A Note On Equivalence In Use, K. A. Blatner, Steven H. Bullard

Faculty Publications

Present net worth and internal rate of return are frequently used for ranking investment alternatives. The relative merits and limitations of the two criteria are discussed at length in numerous journal articles and texts. For analysts wishing to present consistent project comparisons, the issue is not which criterion is superior, but when are they equivalent. In this article, conditions for equivalence in use are outlined under alternative assumptions. Although the conditions appear complex, they are not unduly restrictive.


Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office Jan 1988

Government Auditing Standards. 1988 Revision; Yellow Book. 1988 Revision, United States. General Accounting Office

Federal Publications

This revision of the standards supersedes the 1981 revision, and becomes effective for audits starting January 1, 1989. Early application of the standards is permissible.


Do I Need Personal Financial Planning?, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1988

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

Guides, Handbooks and Manuals

No abstract provided.


Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 2, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jan 1988

Personal Financial Planning Manual, Nonauthoritative Explanations And Illustrations As Of August 1, 1988, Volume 2, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Guides, Handbooks and Manuals

No abstract provided.