Accounting Commons^™

1996 Small Business Survey, October 1996, American Institute Of Certified Public Accountants. Private Companies Practice Section

AICPA Annual Reports

No abstract provided.

Annual Report, 1996 Ii, Board Of Examiners, Uniform Cpa Examination, American Institute Of Certified Public Accountants. Board Of Examiners

AICPA Annual Reports

No abstract provided.

Accounting For Derivatives, Craig Ward '96

Honors Projects

This paper will address the issue of disclosure concerning the derivative acitivities of publicly traded companies. The paper will begin by explaining the basics of derivatives and proceed to explain the current requirements in place to date. It will also detail the current developments of proposed new regulations for derivative activities. Then, the paper will present the results of how a sample of publicly traded companies currently account for and report their derivative positions in the financial statements. Finally, I will propose new requirements to account for and report derivatives in the financial statements. These requirements will combine ideas already …

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1996; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Common Interest Realty Associations With Conforming Changes As Of May 1, 1996; 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.

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 1996 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 Banks And Savings Institutions : A Financial Accounting And Reporting Practice Aid, April 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Journal Of Actuarial Practice, Volume 4, No. 2, 1996, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES

Methodologies for Determining Reserve Liabilities in the Workers Compensation High Deductible Program • Jerome J. Siewert

Third Party Administrator (TPA) Service Pricing and Incentive Contracts • Hou-Wen Jeng

Annuity Choices for Pensioners • M. Zaki Khoransee

Pension Funding by Normal Costs or Amortization of Unfunded Liabilities • Keith P. Sharp

What We Say in the NAIC Annual Statement Blank Actuarial Opinion • Kenneth W. Faig, Jr.

Constrained Forecasting of the Number of IBNR Claims • Louis G. Doray

Editor - Colin Ramsay, University of Nebraska. Associate Editors: Robert Brown, University of Waterloo ○ Cecil Bykerk, Mutual of …

History Of Accounting: An International Encyclopedia, Michael Chatfield, Richard Vangermeersch

Individual and Corporate Publications

No abstract provided.

1996-1997 Accounting Faculty Directory, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

Conforming Changes To Certain Aicpa Statements Of Position And Practice Bulletins, February 1996, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

AICPA Committees

No abstract provided.

Construction Contractors Industry Developments - 1996/97; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Life Insurance Companies : A Financial Accounting And Reporting Practice Aid, December 1996 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Robert Durak

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aicpa Committees, 1996-97: Officers, Board Of Directors, Council, Boards And Committees, State Cpa Societies, Dates Of Board, Council, And Annual Member Meetings, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.

Model Tax Curriculum, American Institute Of Certified Public Accountants

Association Sections, Divisions, Boards, Teams

No abstract provided.

Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letter To Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Proposed Statement On Auditing Standards: Investments In Debt And Equity Securities;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters, Proposed Statement Of Position, Software Revenue Recognition;, American Institute Of Certified Public Accountants. Auditing Standards Board. Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Exposure Draft Proposed Aicpa Standards For Performing And Reporting On Peer Reviews;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Monitoring A Cpa Firm's Accounting And Auditing Practice; Statement On Quality Control Standards 3, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Feb. 28, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED INTERPRETATION UNDER RULE 101: Extended Audit Services; 2. PROPOSED RULINGS UNDER RULE 101: Member Providing Attest Report on Internal Controls; 3. Member Providing Operational Auditing Services; 4. Frequency of Performance of Extended Audit Procedures; 5. PROPOSED DELETION OF RULING NO. 97 UNDER RULE 101: Performance of Certain Extended Audit Services; 6. PROPOSED REVISION OF RULING NO. 17 UNDER RULE 101: Financial Interests in Certain Organizations; 7. PROPOSED RULING UNDER RULE 501 AND RULE 301: Member Removing Files or Workpapers From an Accounting Firm; 8. PROPOSED RULING UNDER RULE 503 AND RULE 302: Member Operating a Separate Business That …

Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, "Evidential Matter";Amendment To Statement On Auditing Standards No. 31, "Evidential Matter"; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 20, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is proposing an amendment to Statement on Auditing Standards (SAS) No. 31, Evidential Matter (AICPA, Professional Standards, vol. 1, AU sec. 326), to incorporate the concept of evidential matter in electronic form. The proposed amendment also provides guidance regarding the potential audit impacts of evidential matter in electronic form and describes matters an auditor should consider in such circumstances. This proposed Statement would provide guidance for a practitioner who has been engaged to audit an entity's financial statements where significant information is transmitted, processed, maintained, or accessed electronically. The proposed Statement would include examples of evidential …

Proposed Statement On Auditing Standards : Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures);Investments In Debt And Equity Securities (To Supersede Au Section 332, "Long-Term Investments," Of Sas No. 1, Codification Of Auditing Standards And Procedures); Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 29, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is revising the guidance on auditing investments to make that guidance consistent with recently issued accounting standards, particularly Financial Accounting Standards Board Statement of Financial Accounting Standards No. 115, Accounting for Certain Investments in Debt and Equity Securities. This proposed Statement would supersede AU section 332, "Long-Term Investments," of Statement on Auditing Standards No. 1, Codification of Auditing Standards and Procedures (AICPA, Professional Standards, vol. 1, AU sec. 332), and would delete Interpretation No. 1 of AU section 332, "Evidential Matter for the Carrying Amount of Marketable Securities" (AICPA, Professional Standards, vol. 1, AU sec. 9332). …

Proposed Statement Of Position : Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use;Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Exposure Draft (American Institute Of Certified Public Accountants), 1996, Dec. 17, 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 for the costs of computer software developed or obtained for internal use. The SOP requires the following: 1. Computer software meeting the characteristics specified in this SOP is internal-use software. 2. Except as stated in the following sentence, external direct costs of materials and services consumed in developing or obtaining internal-use computer software; payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use computer software project (to the extent of the time spent directly on the project); and interest costs incurred in developing …

Environmental Remediation Liabilities, Including Auditing Guidance; Statement Of Position 96-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Proposed Statement Of Position: Accounting By Insurance And Other Enterprises For Guaranty-Fund And Certain Other Insurance-Related Assessments;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Comment Letters To Proposed Statement On Auditing Standards : Amendment To Statement On Auditing Standards No. 31, Evidential Matter;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Proposed Statement On Auditing Standards : Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit ;Consideration Of Fraud In A Financial Statement Audit And Amendments To Statements On Auditing Standards No. 1, Codification Of Auditing Standards And Procedures, And No. 47, Audit Risk And Materiality In Conducting An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1996, May 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) has issued this exposure draft to provide expanded operational guidance on the consideration of fraud in conducting a financial statement audit. The proposed changes in auditing standards also clarify the auditor's present responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. In addition, the proposed changes provide added guidance on the standard of due professional care in the performance of work, including the need to exercise professional skepticism, and the concept of reasonable assurance. Proposed Statement on …