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Articles 11251 - 11280 of 40108

Full-Text Articles in Accounting

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.


Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Bank, Credit Union, And Other Depository And Lending Institution Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2005

Construction Contractors Industry Developments - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans Industry Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2005

Employee Benefit Plans Industry Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governmental Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2005

State And Local Governmental Developments - 2005; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Construction Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee Jan 2005

Construction Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Casinos With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee Jan 2005

Casinos With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force Jan 2005

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Federal Government Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee Jan 2005

Federal Government Contractors With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Employee Benefit Plans With Conforming Changes As Of March 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 2005

Employee Benefit Plans With Conforming Changes As Of March 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force Jan 2005

Life And Health Insurance Entities, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Not-For-Profit Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 2005

Not-For-Profit Organizations With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 2005

Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Analytical Procedures, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force Jan 2005

Analytical Procedures, With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of May 1, 2006; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force Jan 2005

Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of May 1, 2006; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2005

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, August 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West Jan 2005

Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, August 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak Jan 2005

Checklist Supplement And Illustrative Financial Statements For Real Estate Ventures : A Financial Accounting And Reporting Practice Aid, December 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Life And Health Insurance Entities : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould Jan 2005

Checklists And Illustrative Financial Statements For Life And Health Insurance Entities : A Financial Accounting And Reporting Practice Aid, November 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Julie Gould

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty Jan 2005

Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2005 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


State And Local Governments With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force Jan 2005

State And Local Governments With Conforming Changes As Of May 1, 2005; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. State And Local Government Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audit Risk Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 2005

Audit Risk Alert - 2005/06; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.