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Financial statements

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Full-Text Articles in Accounting

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 Jan 1981

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.


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 Jan 1981

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.


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 Jan 1980

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 Jan 1979

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 Jan 1979

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 Jan 1978

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.


Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1978

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.


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 Jan 1978

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 …


Financial Statements: Interim Statements — The Auditor’S Involvement, Clara C. Lelievre Jul 1976

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 Jan 1976

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 Jan 1976

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 Jan 1975

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 Jan 1974

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 Jan 1974

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 Jan 1973

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.


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 Jan 1972

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 Jan 1972

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


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 Jan 1972

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.


Consolidated Financial Statements Of International Companies In Accordance With Sec Requirements, Karl A. Herrhammer Jan 1970

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 Jan 1970

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 May 1968

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.


Unaudited Financial Statements; Statement On Auditing Procedure, No. 38, American Institute Of Accountants. Committee On Auditing Procedure Jan 1967

Unaudited Financial Statements; Statement On Auditing Procedure, No. 38, American Institute Of Accountants. Committee On Auditing Procedure

American Institute of Accountants

committee members are: article


Funds Statement; Exposure Draft - April 1, 1963, American Institute Of Certified Public Accountants. Accounting Principles Board Apr 1963

Funds Statement; Exposure Draft - April 1, 1963, American Institute Of Certified Public Accountants. Accounting Principles Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Basic Financial Reporting For Accounting Firms; Management Of An Accounting Practice Bulletin, Map 14, John J. Bernard, American Institute Of Certified Public Accountants Jan 1961

Basic Financial Reporting For Accounting Firms; Management Of An Accounting Practice Bulletin, Map 14, John J. Bernard, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.


Communication - Or Confusion? Effective Reporting As A Guide To Decision Making, A. E. Wanthal Feb 1959

Communication - Or Confusion? Effective Reporting As A Guide To Decision Making, A. E. Wanthal

Touche Ross Publications

No abstract provided.


Consolidated Financial Statements; Accounting Research Bulletin, No. 51, American Institute Of Certified Public Accountants. Committee On Accounting Procedure Jan 1959

Consolidated Financial Statements; Accounting Research Bulletin, No. 51, American Institute Of Certified Public Accountants. Committee On Accounting Procedure

American Institute of Accountants

committee members are: article


Accounting Trilogy, Catherine E. Miles Oct 1956

Accounting Trilogy, Catherine E. Miles

Woman C.P.A.

No abstract provided.


Preparation Of Consolidated Statements. (Address At Annual Meeting Of American Institute Of Accountants, September 23- 27, 1956), Jo Peoples Sep 1956

Preparation Of Consolidated Statements. (Address At Annual Meeting Of American Institute Of Accountants, September 23- 27, 1956), Jo Peoples

Association Sections, Divisions, Boards, Teams

No abstract provided.


Survey Of Consolidated Financial Statement Practices, American Institute Of Accountants Jan 1956

Survey Of Consolidated Financial Statement Practices, American Institute Of Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.


Letter From Carman G. Blough, Director Of Research, American Institute Of Accountants, To Members Of The Committee On Accounting Procedure Re: Problems In Connection With Consolidated And Parent Company Statements., Carman G. Blough Mar 1951

Letter From Carman G. Blough, Director Of Research, American Institute Of Accountants, To Members Of The Committee On Accounting Procedure Re: Problems In Connection With Consolidated And Parent Company Statements., Carman G. Blough

American Institute of Accountants

No abstract provided.