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Articles 12751 - 12780 of 40069
Full-Text Articles in Accounting
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Number 2 of 4 volumes. Includes letters from 111 respondents.
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 4;, American Institute Of Certified Public Accountants. Accounting Standards Board
Comment Letters To Proposed Statement Of Position: Accounting For Certain Costs And Activities Related To Property, Plant, And Equipment, Volume 4;, American Institute Of Certified Public Accountants. Accounting Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The comment letters have been dvided into 4 volumes.
Proposed Statement Of Position : Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification ;Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Naic Task Force
Proposed Statement Of Position : Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification ;Amendments To Specific Aicpa Pronouncements For Changes Related To The Naic Codification; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Apr. 2, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Naic Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This proposed AICPA Statement of Position (SOP) amends AICPA SOP 94-5, Disclosures of Certain Matters in the Financial Statements of Insurance Enterprises, as a result of the completion of the National Association of Insurance Commissioners (NAIC) Codification of statutory accounting practices for certain insurance enterprises. The amendments to SOP 94-5 included in this proposed SOP would require insurance enterprises to disclose, at the date each balance sheet is presented, beginning with financial statements for fiscal years beginning on or after January 1, 2001, a description of the prescribed or permitted statutory accounting practice and the related monetary effect on statutory …
Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force
Proposed Statement On Auditing Standards : Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150);Generally Accepted Auditing Standards : (Supersedes "Generally Accepted Auditing Standards" Of Statement On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, Aicpa, Professional Standards, Vol. 1, Au Sec. 150); Exposure Draft (American Institute Of Certified Public Accountants), 2001, May 4, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Generally Accepted Auditing Standards Hierarchy Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The body of auditing literature grew and evolved considerably during the twentieth century. American Institute of Certified Public Accountants (AICPA) boards and committees have issued ninety-three Statements on Auditing Standards (SASs), some of which have been superseded, and numerous auditing interpretations. The AICPA also has published Auditing Statements of Position, Audit and Accounting Guides and numerous other publications containing guidance of varying authority on how to conduct an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Although the AICPA has, on occasion, realigned and clarified the authority of these publications, some uncertainty remains in the minds …
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement on Auditing Standards (SAS) provides an updated framework within which the auditor can exercise professional judgment in determining the nature and extent of audit documentation needed to comply with professional standards. The guidance in the current documentation standard, which is SAS No. 41, Working Papers (AICPA, Professional Standards, vol. 1, AU sec. 339), has not been significantly changed since September 1967. Given the changes in the auditing environment in recent years, the Auditing Standards Board (ASB) undertook to develop guidance that would provide an updated framework for practitioners performing audits of financial statements. The proposed SAS and …
Proposed Statement On Responsibilities For Litigation Services No. 1;Statement On Responsibilities For Litigation Services No. 1; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Dec. 1, American Institute Of Certified Public Accountants. Statement On Responsibilities Task Force. Litigation And Dispute Resolution Services Subcommittee
Proposed Statement On Responsibilities For Litigation Services No. 1;Statement On Responsibilities For Litigation Services No. 1; Exposure Draft (American Institute Of Certified Public Accountants), 2001, Dec. 1, American Institute Of Certified Public Accountants. Statement On Responsibilities Task Force. Litigation And Dispute Resolution Services Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
The exposure draft sets forth the responsibilities of a litigation services practitioner in a litigation services engagement. The purpose of this exposure draft is to solicit comments from CPAs who provide litigation services and other interested parties. The proposed SOR provides guidance on the application of the Statement on Standards for Consulting Services for a CPA providing litigation service consulting. The exposure draft accomplishes the following: 1. Incorporates into the SOR selected provisions of Special Reports that have been issued previously by the AICPA. 2. Provides guidance as to the application of consulting standards in a litigation services engagement. 3. …
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2001, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Aicpa Professional Standards: Statement On Responsibilities In Personal Financial Planning Practice As Of June 1, 2001, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2001, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2001, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
Statement On Standards For Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
Statement On Standards For Continuing Professional Education (Cpe) Programs, American Institute Of Certified Public Accountants (Aicpa), National Association Of State Boards Of Accountancy
AICPA Professional Standards
No abstract provided.
Webtrust Program : Confidentiality Principle And Criteria, Version 3.0, June 15, 2001; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 15, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Webtrust Program : Confidentiality Principle And Criteria, Version 3.0, June 15, 2001; Exposure Draft (American Institute Of Certified Public Accountants), 2001, June 15, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Effects Of A Third-Party Service Provider In A Webtrust Or Similar Engagement, Version 3.0, November 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Effects Of A Third-Party Service Provider In A Webtrust Or Similar Engagement, Version 3.0, November 2001, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
AICPA Professional Standards
No abstract provided.
Auto Dealership Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Auto Dealership Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Banks, Credit Unions, And Other Lenders And Depository Institutions Industry Developments - 2001-02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Banks, Credit Unions, And Other Lenders And Depository Institutions Industry Developments - 2001-02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Construction Contractors Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Construction Contractors Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
High-Technology Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
High-Technology Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Insurance Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Insurance Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Not-For-Profit Organizations Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants
Not-For-Profit Organizations Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Real Estate Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Real Estate Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Retail Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Retail Industry Developments - 2001/02; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Airlines With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Audits Of Airlines With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 2001; 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.
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governmental Units With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Revenue In Certain Industries, New Edition As Of June 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force
Auditing Revenue In Certain Industries, New Edition As Of June 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Auditing Revenues Steering Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Brokers And Dealers In Securities With Conforming Changes As Of May 1, 2001; 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, 2001; 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.
Audits Of Casinos With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Audits Of Casinos With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Gaming Industry Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Common Interest Realty Associations With Conforming Changes As Of May 1, 2001; 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, 2001; 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.
Construction Contractors With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, New Edition As Of March 15, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Auditing Derivative Instruments, Hedging Activities, And Investments In Securities, New Edition As Of March 15, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Financial Instruments Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Health Care Organizations With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Health Care Organizations With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Investment Companies, With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Committee
Audits Of Investment Companies, With Conforming Changes As Of May 1, 2001; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Investment Companies Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.