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Articles 11641 - 11670 of 40108
Full-Text Articles in Accounting
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Aug. 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Aug. 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. PROPOSED ETHICS RULING NO. 112 UNDER RULE 102: Use of a Third-Party Service Provider to Assist a Member in Providing Professional Services; 2. PROPOSED ETHICS RULING NO. 12 UNDER RULES 201 AND 202: Applicability of General and Technical Standards When Using a Third-Party Service Provider; 3. PROPOSED REVISION OF ETHICS RULING NO. 1 UNDER RULE 301: Use of a Third-Party Service Provider to Provide Professional Services to Clients or Administrative Support Services to the Member Computer Processing of Clients' Returns; 4. PROPOSED DELETION OF ETHICS RULING NO. 5 UNDER RULE 301: Records Retention Agency
Enterprise Risk Management Framework, Exposure Draft For Public Comment, Committee Of Sponsoring Organizations Of The Treadway Commission
Enterprise Risk Management Framework, Exposure Draft For Public Comment, Committee Of Sponsoring Organizations Of The Treadway Commission
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Performance Of Review Engagements : (Amends Statement On Standards For Accounting And Review Services, No. 1, Compilation And Review Of Financial Statements, Aicpa, Professional Standards, Vol. 2, Ar Sec. 100); Statement On Standards For Accounting And Review Services 10; Statement On Standards For Accounting And Review Services 10, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Performance Of Review Engagements : (Amends Statement On Standards For Accounting And Review Services, No. 1, Compilation And Review Of Financial Statements, Aicpa, Professional Standards, Vol. 2, Ar Sec. 100); Statement On Standards For Accounting And Review Services 10; Statement On Standards For Accounting And Review Services 10, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Real Estate Time-Sharing Transactions; Statement Of Position 04-2; Statement Of Position 04-2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force
Proposed Statement Of Position : Auditing The Statement Of Social Insurance;Auditing The Statement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Social Insurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement of Position (SOP) was issued to assist CPAs in auditing the statement of social insurance. a financial statement required by Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 17, Accounting for Social Insurance, and SFFAS No. 25, Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment. In summary, a statement of social insurance is a long-term projection of the present value of the income to be received from or on behalf of existing and future participants of social insurance programs (for example, Social Security), the present value of the benefits …
Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position : Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements;Accounting By Insurance Enterprises For Deferred Acquisition Costs On Internal Replacements; Exposure Draft (American Institute Of Certified Public Accountants), 2004, Nov. 29, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement of Position (SOP) provides guidance on accounting by insurance enterprises for deferred acquisition costs on internal replacements other than those specifically described in Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards No. 97, Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of lnvestments. The SOP defines an internal replacement as a modification in product benefits, coverages, or features that occurs by the exchange of a contract for a new contract, amendment, endorsement, or rider to a contract, or the election of a feature within a …
Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement Of Position: Auditing The Satement Of Social Insurance; Exposure Draft (American Institute Of Certified Public Accountants), 2004, March 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force
Comment Letters On Proposed Statement Of Position “Auditing The Statement Of Social Insurance”, American Institute Of Certified Public Accountants. Social Insurance Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 11; Statement On Standards For Accounting And Review Services 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee. Compilation And Review Of Financial Statements
Standards For Accounting And Review Services; Statement On Standards For Accounting And Review Services 11; Statement On Standards For Accounting And Review Services 11, American Institute Of Certified Public Accountants. Accounting And Review Services Committee. Compilation And Review Of Financial Statements
AICPA Professional Standards
No abstract provided.
Employee Benefit Plans Industry Developments - 2004; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 2004; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
High-Technology Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2004/05; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
Common Interest Realty Associations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force
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, New Edition As Of January 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force
Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, New Edition As Of January 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Organizations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Investment Companies, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Investment Companies, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Not-For-Profit Organizations With Conforming Changes As Of May 1, 2004; 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.
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Property And Liability Insurance Companies With Conforming Changes As Of May 1, 2004; 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, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of May 1, 2004; 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.
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group
Government Auditing Standards And Circular A-133 Audits, With Conforming Changes As Of May 1, 2004; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Single Audit Working Group
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, 2005; Audit Guide: Service Organi, American Institute Of Certified Public Accountants. Sas No. 70 Task Force
Service Organizations, Applying Sas No. 70, As Amended With Conforming Changes As Of May 1, 2005; 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 Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, October 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori L. Pombo
Checklists And Illustrative Financial Statements For Common Interest Realty Associations: A Financial Accounting And Reporting Practice Aid, October 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori L. Pombo
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
Checklists And Illustrative Financial Statements For Corporations : A Financial Accounting And Reporting Practice Aid, December 2003 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori West
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 2004 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Linda Delahanty
Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, July 2004 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, June 2004, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Checklists And Illustrative Financial Statements For Not-For-Profit Organizations : A Financial Accounting And Reporting Practice Aid, June 2004, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Lori A. West
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.