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Articles 91 - 120 of 247
Full-Text Articles in Accounting
What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants;
What Else Can Financial Statements Tell You?, American Institute Of Certified Public Accountants;
Guides, Handbooks and Manuals
No abstract provided.
Compilation And Review; Technical Information For Practitioners Series, 3, Margaret Monaghan
Compilation And Review; Technical Information For Practitioners Series, 3, Margaret Monaghan
Guides, Handbooks and Manuals
No abstract provided.
Consolidated Financial Statements: Understanding Their Theories, Diana R. Franz
Consolidated Financial Statements: Understanding Their Theories, Diana R. Franz
Woman C.P.A.
No abstract provided.
Development Of Compilations And Reviews, Larry Joe Rankin
Development Of Compilations And Reviews, Larry Joe Rankin
Accounting Historians Journal
The article reviews the significant events in the development of AICPA standards which led to the establishment of two types of CPA engagements on the financial statements of nonpublic businesses??pilations and reviews. As a part of this development, the article describes various CPA-user communication problems which resulted from unaudited financial statement engagements and limited procedure engagements.
Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb
Development Of Group Accounting In The United Kingdom To 1933, John Richard Edwards, K. M. Webb
Accounting Historians Journal
The publication of consolidated accounts is an early example of innovative financial reporting procedures being introduced by U.S. companies before they were adopted in the U.K., where Nobel Industries (1922) is generally cited as the first holding company to prepare economic entity based financial reports. This paper produces evidence which shows that the publication of consolidated accounts, by British companies, began at least as early as 1910. Our research nevertheless confirms the generally held view that U.S. developments occurred earlier, and we explore a range of possible explanations for this phenomenon.
Updated Illustrations Of Management's Discussion And Analysis Of Financial Condition And Results Of Operations : A Survey Of The Application Of Recently Amended Rules 14a-3 And14c-3 Of The Securities And Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 26, Hortense Goodman, Leonard Lorensen
Updated Illustrations Of Management's Discussion And Analysis Of Financial Condition And Results Of Operations : A Survey Of The Application Of Recently Amended Rules 14a-3 And14c-3 Of The Securities And Exchange Act Of 1934 In Annual Reports To Shareholders; Financial Report Survey, 26, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa)
Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services : Computer-Prepared Interim Financial Statements;Computer-Prepared Interim Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1982, June 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Computer-Prepared Interim Financial Statements;Computer-Prepared Interim Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1982, June 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement would grant the accountant an exemption from the SSARS 1 requirement to comply, as a minimum, with the standards for a compilation engagement when, in specified circumstances, he submits computer-prepared interim financial statements to his client or others. The draft would require the use of a legend on each page of the statements, stating that the computer-prepared interim financial statements do not purport to reflect all appropriate adjustments and disclosures required by generally accepted accounting principles (or another comprehensive basis of accounting) and that they were not compiled, reviewed, or audited by an independent accountant.
Compilation Reports On Financial Statements Included In Certain Prescribed Forms; Statement On Standards For Accounting And Review Services 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation Reports On Financial Statements Included In Certain Prescribed Forms; Statement On Standards For Accounting And Review Services 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services : Reporting On Compiled Financial Statements ;Reporting On Compiled Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Nov. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Reporting On Compiled Financial Statements ;Reporting On Compiled Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Nov. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement amends the reporting standards for a compilation of financial statements by requiring that the accountant's report indicate that his compilation has been performed in accordance with standards established by the American Institute of Certified Public Accountants.
Accounting For Transfers Of Receivables With Recourse; Issues Paper (1980 March 20), American Institute Of Certified Public Accountants. Task Force On Off Balance Sheet Financing Arrangements
Accounting For Transfers Of Receivables With Recourse; Issues Paper (1980 March 20), American Institute Of Certified Public Accountants. Task Force On Off Balance Sheet Financing Arrangements
Issues Papers
No abstract provided.
Illustrations Of Management Reports On Financial Statements : A Survey Of The Application Of The Conclusions And Recommendations Of The Aicpa Special Advisory Committee On Reports By Management; Financial Report Survey, 19, Hortense Goodman, Leonard Lorensen, Meryl L. Reed
Illustrations Of Management Reports On Financial Statements : A Survey Of The Application Of The Conclusions And Recommendations Of The Aicpa Special Advisory Committee On Reports By Management; Financial Report Survey, 19, Hortense Goodman, Leonard Lorensen, Meryl L. Reed
Newsletters
No abstract provided.
Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Reporting On Comparative Financial Statements; Statement On Standards For Accounting And Review Services 2, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Accounting For Changes In Estimates; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Task Force On Accounting For Changes In Estimates
Accounting For Changes In Estimates; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Task Force On Accounting For Changes In Estimates
Issues Papers
No abstract provided.
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The major decision reflected in this exposure draft is that, based on the accountant's performance of specified review procedures, he should be permitted to issue a report, accompanied by an expression of assurance, on his review of interim financial information of publicly held entities. Such a report could accompany interim financial information issued by publicly held companies that is contained in interim reports issued to stockholders, the board of directors, or others, or filed periodically with regulatory agencies. The Auditing Standards Board believes the procedures established in Statement on Auditing Standards No. 10 continue to be appropriate for an accountant's …
Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division
Issues Papers
No abstract provided.
Financial Statements: Interim Statements — The Auditor’S Involvement, Clara C. Lelievre
Financial Statements: Interim Statements — The Auditor’S Involvement, Clara C. Lelievre
Woman C.P.A.
No abstract provided.
Interim Financial Reporting: A Summary Of The New Sec Requirements, Haskins & Sells
Interim Financial Reporting: A Summary Of The New Sec Requirements, Haskins & Sells
Haskins and Sells Publications
Originally published by: Haskins & Sells;
Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This is an exposure draft of a Statement on Auditing Standards on public reporting on limited reviews of interim financial information. The exposure period is unavoidably short so that the Committee can furnish guidance to CPAs who may be asked to report on limited reviews early in 1976. We recognize that this is traditionally a very busy time for CPAs but seek to assure that this exposure draft nevertheless will receive appropriate attention. In developing this exposure draft the Auditing Standards Executive Committee considered the provisions of the SEC's Accounting Series Release (ASR) No. 177, which permits a registrant to …
Guide For Engagements Of Cpas To Prepare Unaudited Financial Statements (1975), American Institute Of Certified Public Accountants. Task Force On Unaudited Financial Statements
Guide For Engagements Of Cpas To Prepare Unaudited Financial Statements (1975), American Institute Of Certified Public Accountants. Task Force On Unaudited Financial Statements
Guides, Handbooks and Manuals
No abstract provided.
Unaudited Financial Statements, Warren L. Eisenberg
Unaudited Financial Statements, Warren L. Eisenberg
Haskins and Sells Publications
No abstract provided.
Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division
Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Interim Financial Reporting; Opinions Of The Accounting Principles Board 28;Apb Opinion 28;, American Institute Of Certified Public Accountants. Accounting Principles Board
Interim Financial Reporting; Opinions Of The Accounting Principles Board 28;Apb Opinion 28;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Proposed Apb Opinion : Interim Financial Reporting;Interim Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 1972, American Institute Of Certified Public Accountants. Accounting Principles Board
Exposure Drafts, Comment Letters, and Statements of Position
This draft Opinion establishes minimum acceptable standards of reporting for both complete interim financial statements and for summarized interim financial data. It also outlines the applicability of generally accepted accounting principles to interim financial information and indicates types of disclosure necessary to report on a meaningful basis for a period of less than a full year.
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section I; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section I; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Association Sections, Divisions, Boards, Teams
May 15, 16, and 217, 1972, The Americana Hotel, New York, New York
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section Ii; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Transcript Of Proceedings: Public Hearing Of The Accounting Objectives Study Group, Section Ii; Trueblood Report, American Institute Of Certified Public Accountants. Study Group On The Objectives Of Financial Statements, Robert M. Trueblood
Association Sections, Divisions, Boards, Teams
May 15, 16, and 217, 1972, The Americana Hotel, New York, New York
Consolidated Financial Statements Of International Companies In Accordance With Sec Requirements, Karl A. Herrhammer
Consolidated Financial Statements Of International Companies In Accordance With Sec Requirements, Karl A. Herrhammer
Haskins and Sells Publications
No abstract provided.
Basic Concepts And Accounting Principles Underlying Financial Statements Of Business Enterprises; Statement Of The Accounting Principles Board 4;Apb Statement 4;, American Institute Of Certified Public Accountants. Accounting Principles Board
Basic Concepts And Accounting Principles Underlying Financial Statements Of Business Enterprises; Statement Of The Accounting Principles Board 4;Apb Statement 4;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Financial Communication -- The Public's Right To Know, Before National Industrial Conference Board, May 15, 1968, San Francisco, California, Leonard M. Savoie
Financial Communication -- The Public's Right To Know, Before National Industrial Conference Board, May 15, 1968, San Francisco, California, Leonard M. Savoie
Guides, Handbooks and Manuals
No abstract provided.