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Articles 15301 - 15330 of 39911

Full-Text Articles in Accounting

Uniform Cpa Examination. Questions And Unofficial Answers, 1995 November, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1995

Uniform Cpa Examination. Questions And Unofficial Answers, 1995 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Conversion Of The Uniform Cpa Examination To A Computer Based Examination: Invitation To Comment, September 1995, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1995

Conversion Of The Uniform Cpa Examination To A Computer Based Examination: Invitation To Comment, September 1995, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Report Of The Chairman Of The Aicpa Special Committee On Assurance Services To Aicpa Council, October, 1995, American Institute Of Certified Public Accountants. Special Committee On Assurance Services Jan 1995

Report Of The Chairman Of The Aicpa Special Committee On Assurance Services To Aicpa Council, October, 1995, American Institute Of Certified Public Accountants. Special Committee On Assurance Services

AICPA Committees

No abstract provided.


Agribusiness Industry Developments - 1995/96; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1995

Agribusiness Industry Developments - 1995/96; 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 Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 1995 Edtion, American Institute Of Certified Public Accountants. Technical Information Division, Luis E. Cabrera Jan 1995

Checklists And Illustrative Financial Statements For Defined Benefit Pension Plans : A Financial Accounting And Reporting Practice Aid, May 1995 Edtion, American Institute Of Certified Public Accountants. Technical Information Division, Luis E. Cabrera

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


1995-1996 Accounting Faculty Directory, James R. Hasselback Jan 1995

1995-1996 Accounting Faculty Directory, James R. Hasselback

Individual and Corporate Publications

No abstract provided.


Implementing Innovative Pedagogy In The First Course In Accounting And Its Relationship To Student Attitudes Toward The Profession, Henry L. Foster Jan 1995

Implementing Innovative Pedagogy In The First Course In Accounting And Its Relationship To Student Attitudes Toward The Profession, Henry L. Foster

Dissertations

Problem. The traditional accounting pedagogy that served the industrial era effectively is losing its relevance. Not only do accounting graduates lack the kind of skills called for in an information age but the profession is no longer successful in attracting sufficiently large numbers of quality students. During the 1980s, professional and academic accountants as well as employers of accounting graduates began to voice their complaints about an accounting education model that had not experienced significant change in about a half century. In 1989 the Accounting Education Change Commission (AECC) was established to stimulate change and to act as a clearing …


Audits Of Not-For-Profit Organizations Receiving Federal Awards : Amendment To Aicpa Audit And Accounting Guides, Audits Of Providers Of Health Care Services, Audits Of Voluntary Health And Welfare Organizations, Audits Of Colleges And Universities, And Audits Of Certain Nonprofit Organizations; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1995

Audits Of Not-For-Profit Organizations Receiving Federal Awards : Amendment To Aicpa Audit And Accounting Guides, Audits Of Providers Of Health Care Services, Audits Of Voluntary Health And Welfare Organizations, Audits Of Colleges And Universities, And Audits Of Certain Nonprofit Organizations; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 95-2;, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1995

Financial Reporting By Nonpublic Investment Partnerships; Statement Of Position 95-2;, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Auditor's Reporting On Statutory Financial Statements Of Insurance Enterprises : Supersedes Statement Of Position 90-10, Reports On Audited Financial Statements Of Property And Liability Insurance Companies, And Amends Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Statement Of Position 95-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1995

Auditor's Reporting On Statutory Financial Statements Of Insurance Enterprises : Supersedes Statement Of Position 90-10, Reports On Audited Financial Statements Of Property And Liability Insurance Companies, And Amends Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Statement Of Position 95-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters, Personal Financial Planning Exposure Draft 8/15/95: Proposed Statement On Responsibilities In Personal Financial Planning Practice: Developing A Basis For Recommendations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters, Personal Financial Planning Exposure Draft 8/15/95: Proposed Statement On Responsibilities In Personal Financial Planning Practice: Developing A Basis For Recommendations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Exposure Draft, Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters To Exposure Draft, Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Certain Insurance Activities Of Mutual Life Insurance Enterprises; Statement Of Position 95-1;, American Institute Of Certified Public Accountants. Mutual Life Insurance Task Force Jan 1995

Accounting For Certain Insurance Activities Of Mutual Life Insurance Enterprises; Statement Of Position 95-1;, American Institute Of Certified Public Accountants. Mutual Life Insurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995;Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995;Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. This proposed Statement would amend various sections of the SASs and the SSAEs. Among its more significant provisions are amendments that would: 1. Clarify the requirement to prepare a written audit program for every audit. 2. Preclude the auditor from using conditional language in a going-concern explanatory paragraph. 3. Preclude an AICPA accounting or audit guide or auditing interpretation …


Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report ;Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report ;Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control-Integrated Framework Report; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. The ASB is proposing changes to SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 31 9), to replace the SAS No. 55 definition and description of the internal control structure with the definition and description in Internal Control — Integrated Framework, published by the Committee of …


Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force Jan 1995

Proposed Audit And Accounting Guide : Health Care Organizations ;Health Care Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Health Care Committee, American Institute Of Certified Public Accountants. Health Care Audit Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This Guide applies to organizations whose principal operations consist of providing or agreeing to provide health care services and that derive all or almost all of their revenues from the sale of goods or services; it also applies to organizations whose primary activities are the planning, organization, and oversight of such organizations, such as parent or holding companies of health care providers. This Guide applies to health care organizations that are either (a) investor-owned businesses or (b) not-for-profit organizations that have no ownership interest and are essentially self-sustaining from fees charged for goods and services, as defined in Financial Accounting …


Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1995

Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

This AICPA Audit and Accounting Guide has been prepared to assist nongovernmental not-for-profit organizations in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. This Guide applies to organizations that meet the definition of a not-for-profit organization included in appendix D of Financial Accounting Standards Board (FASB) Statement No. 117, Financial Statements of Not-for-Profit Organizations. Some organizations that have traditionally been considered to be not-for-profit organizations and that have been covered by American Institute of Certified Public Accountants (AICPA) Industry Audit Guides or Audit and …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division Jan 1995

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 19, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF DEFINITION UNDER ET SECTION 92: Financial Statements; 2. PROPOSED RULING UNDER RULE 203: Applicability of Rule 203 to Members Performing Litigation Support Services; 3. PROPOSED RULING UNDER RULE 102: Client Advocacy and Expert Witness Services ? PROPOSED RULING UNDER RULE 101: Member's Indemnification of a Client


Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force Jan 1995

Proposed Statement Of Position : Environmental Remediation Liabilities (Including Auditing Guidance);Environmental Remediation Liabilities (Including Auditing Guidance); Exposure Draft (American Institute Of Certified Public Accountants), 1995, June 30, American Institute Of Certified Public Accountants. Accounting Standards Division. Environmental Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) consists of two Parts: (1) a nonauthoritative discussion of major federal legislation dealing with pollution control (responsibility) laws and environmental remediation (cleanup) laws and the need to consider various individual state and other non-United States government requirements and (2) authoritative guidance on specific accounting issues that are present in the recognition, measurement, display, and disclosure of environmental remediation liabilities. This SOP does not provide guidance on accounting for pollution control costs with respect to current operations or on accounting for costs of future site restoration or closure that are required upon the cessation of operations …


Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1995

Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning (PFP) services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Audit and Accounting Guide Guide for Prospective Financial Information. The issuance of this exposure draft was approved by the PFP Executive Committee. This …


Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice ;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Monitoring A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 18, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice ;System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice;Monitoring A Cpa Firm's Accounting And Auditing Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 18, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is considering the issuance of two Statements on Quality Control Standards (SQCSs) to provide a CPA firm with improved guidance for establishing a quality control system for its accounting and auditing practice. The AICPA Division for CPA Firms SEC Practice Section Peer Review Committee and Private Companies Practice Section Peer Review Committee and the AICPA Peer Review Board (collectively the AICPA practice-monitoring committees) have observed that there is a diversity in practice and existing guidance does not address a number of issues CPA firms should consider in establishing a quality control system and suggested the …


Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Comment Letters On Proposed Exposure Draft Omnibus Statement On Auditing Standards And Statements On Standards For Attestation Engagements - 1995., American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Continuing Professional Education (Cpe) Network, August 31, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995 Aug. 31, American Institute Of Certified Public Accountants. Cpe Planning Committee Jan 1995

Continuing Professional Education (Cpe) Network, August 31, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995 Aug. 31, American Institute Of Certified Public Accountants. Cpe Planning Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Letters For State Insurance Regulators To Comply With The Naic Model Audit Rule ; Statement Of Position 95-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1995

Letters For State Insurance Regulators To Comply With The Naic Model Audit Rule ; Statement Of Position 95-4;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Audit And Accounting Guide: Health Care Organizations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters To Proposed Audit And Accounting Guide: Health Care Organizations;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Exposure Draft: Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters To Exposure Draft: Proposed Statements On Quality Control Standards : System Of Quality Control For A Cpa Firm's Accounting And Auditing Practice, And Monitoring A Cpa Firm's Accounting And Auditing Practice;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters Received On The April 14, 1995 Exposure Draft Of A Proposed Audit & Accounting Guide Not-For-Profit Organizations Vol. 2 (79-155);, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters Received On The April 14, 1995 Exposure Draft Of A Proposed Audit & Accounting Guide Not-For-Profit Organizations Vol. 2 (79-155);, 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 Participating Mortgage Loan Borrowers;, American Institute Of Certified Public Accountants. Accounting Standards Board Jan 1995

Comment Letters To Proposed Statement Of Position: Accounting By Participating Mortgage Loan Borrowers;, American Institute Of Certified Public Accountants. Accounting Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Exposure Draft, Amendment To Statement On Auditing Standards No. 58, 'Reports On Audited Financial Statements';, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters To Exposure Draft, Amendment To Statement On Auditing Standards No. 58, 'Reports On Audited Financial Statements';, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters 184-283 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters 184-283 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.