Accounting Commons^™

Cpa Expert 2000 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Accounting Trends And Techniques, 54th Annual Survey, 2000 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

Members In Medium Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Expert 1995-2000 Cummulative Index, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Infotech Update, Volume 9, Number 1, January/February 2000, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.

Cpa Healthcare Client Letter, Winter 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Expert 2000 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Letter, 2000, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

In Our Opinion… , Vol. 16 No. 1, January 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

In Our Opinion… , Vol. 16 No. 3, July 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

In Our Opinion… , Vol. 16 No. 4, October 2000, American Institute Of Certified Public Accountants. Audit And Attest Standards Group

Newsletters

No abstract provided.

Members In Business And Industry, January 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Government, January 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, January 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Small Local Public Accounting Firms, January 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Planner, Volume 14, Number 5, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Consultant, Volume 14, Number 2, January-April 2000, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Federal Gaap Hierarchy; Statement On Auditing Standards, 091, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

In October 1999, AICPA Council passed a resolution recognizing the Federal Accounting Standards Advisory Board (FASAB) as the body designated to establish generally accepted accounting principles (GAAP) for federal governmental entities under Rule 203, Accounting Principles, of the AICPA's Code of Professional Conduct. This amendment adds the following two new paragraphs to Statement on Auditing Standards (SAS) No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor's Report, to establish a hierarchy of accounting principles for federal governmental entities.

Omnibus Statement On Auditing Standards -- 2000; Statement On Auditing Standards, 093, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

Withdrawal of Statement on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement, AICPA, Professional Standards, vol. 1, AU sec. 622; Amendment to SAS No. 58, Reports on Audited Financial Statements, AICPA, Professional Standards, vol. 1, AU sec. 508; and Amendment to SAS No. 84, Communications Between Predecessor and Successor Auditors, AICPA, Professional Standards, vol. 1, AU sec. 315.

Auditing Derivative Instruments, Hedging Activities, And Investments In Securities; Statement On Auditing Standards, 092, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Statements on Auditing Standards

This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's financial statements.3 Those assertions4 are classified according to five broad categories that are discussed in SAS No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326.03-.08).

Codification Of Statements On Auditing Standards, Numbers 1 To 90 (2000), American Institute Of Certified Public Accountants (Aicpa)

Statements on Auditing Standards

No abstract provided.

Ahj Ad Hoc Reviewers [2000], Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Determinants Of Other Post -Employment Benefit Plan Reductions And Terminations In The Post -Sfas No. 106 Adoption Era, Bruce Kinloch Johnson

Doctoral Dissertations

The purpose of this research was to determine which variables help identify firms that have reduced or eliminated postretirement benefits other than pensions (OPEBs). Mittelstaedt et al. (1995) found that the adoption of SFAS No. 106 was one of the major determinants in OPEB reduction decisions. Those authors also found that financial weakness was a determinant in such reductions. This study attempts to determine the possible factors involved in such decisions, including both financial weakness and the OPEB liability, now that its disclosure is mandated by SFAS No. 106.

The theoretical backbone of this study was traced back to the …

Communication Skills Among Accounting Students In Higher Education : Issues, Related Problems And Possible Solutions, Amirah Muhamad Nor

Student Works (2000-2009)

Communication skills are central to the interaction between the giver and the recipients of information. Accounting starts with the gathering and processing of information. This paper examines the issues and related problems associated with communication skills which employers, academic and accounting students consider important. It also identifies the similarities and differences in perception between these groups.

Effective Debtors Management And Credit Control : The Key To Successful Businesses, Chee Ghee Teh

Student Works (2000-2009)

Lack of information and control have been identified as major causes of corporate collapse, particularly in the aspect of debtors management and credit control (Argenti, 1976). Credit squeeze where during period of tight money, credit will be rationed out to those who are thought to be the best risks - as happened during the financial crisis since 1997, in which Malaysian corporations suffered deteriorated bad debts level, slow debts pile up and leading to cash-flow crisis and corporate restructuring . Have the past lessons being learned ? This study reviewed practical applications of the Malaysian Management Accounting Guideline No. 3 …

Computerised Accounting System Usage In Small And Medium Companies, Chee Khen Chong

Student Works (2000-2009)

This research attempts to study the usage of computerised accounting system, with the focus on accounting software usage, in small and medium companies. This research covers 4 areas, • which are the basis of requirements and selection, maintaining and impact of the system on the performance of small and medium companies. A sample of 250 small and medium companies is selected for the purpose of this research. The results of this study show that 97.7% of small and medium companies uses computerised accounting system. 88% of them uses a standard software while 12% uses a customised software. 76.8% of them …

Performance Comparison Between Bank Islam Malaysia Berhad (Bimb) And Conventional Banks, 1989-1999, Chiu Sian Nee Alison

Student Works (2000-2009)

This is an empirical study which compares the performance of Bank Islam Malaysia Berhad (BIMB) with seven commercial banks for the period 1989-1999 in terms of growth, profitability, liquidity, solvency, credit risk, earnings risk and sectoral contribution to the economy. BIMB's performance during the period of the financial crisis 1997-1999 is also compared with fifteen commercial banks. Ratio analysis is used in these comparisons. This report is divided into five chapters. Chapter 1 discusses the fundamental principles and mode of operations of both conventional and Islamic banks. Chapter 2 reviews the literature pertaining to the performance of Islamic banks in …

Volunteer Handbook 1999/2000, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.

Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 2000 December, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.