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Full-Text Articles in Accounting

Uniform Cpa Examination. Questions And Unofficial Answers, 1992 November, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1992

Uniform Cpa Examination. Questions And Unofficial Answers, 1992 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Auditing Practices In Singapore, See Liang Foo Jan 1992

Auditing Practices In Singapore, See Liang Foo

Research Collection School Of Accountancy

The accounting profession in Singapore plays an important part in the country's economy because it ensures foreign investors' confidence that their investments are audited by competent, independent, and credible auditors. The emergence of joint stock companies in Singapore was made possible by the Indian Joint Stock Companies Act of 1857. The Act requires every company to maintain proper accounting and other records which will explain sufficiently the transactions and financial position of the company and to enable true and fair profit and loss account and balance-sheet and any documents required to be attached thereto to be prepared from time to …


101 Questions To Ask Your Cpa, American Institute Of Certified Public Accountants. Division For Cpa Firms Jan 1992

101 Questions To Ask Your Cpa, American Institute Of Certified Public Accountants. Division For Cpa Firms

Association Sections, Divisions, Boards, Teams

No abstract provided.


Business Succession: Planning For A Change In Ownership; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division Jan 1992

Business Succession: Planning For A Change In Ownership; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Law Firms; Consulting Services Practice Aid, 92-4;Industry Consulting, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Law Firms; Consulting Services Practice Aid, 92-4;Industry Consulting, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Preparing Financial Models; Consulting Services Practice Aid, 92-6, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Preparing Financial Models; Consulting Services Practice Aid, 92-6, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Restaurants And Food-Service Establishments; Consulting Services Practice Aid, 92-1, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Restaurants And Food-Service Establishments; Consulting Services Practice Aid, 92-1, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Developing And Improving Clients' Recruitment, Selection, And Orientation Programs; Consulting Services Practice Aid, 92-2;Small Business Consulting, 92-2, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Developing And Improving Clients' Recruitment, Selection, And Orientation Programs; Consulting Services Practice Aid, 92-2;Small Business Consulting, 92-2, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Selecting A Telecommunications System; Consulting Services Practice Aid, 92-7, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Selecting A Telecommunications System; Consulting Services Practice Aid, 92-7, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Automating Small And Medium-Sized Businesses In Selected Industries; Consulting Services Practice Aid, 92-5, American Institute Of Certified Public Accountants. Management Consulting Services Division Jan 1992

Automating Small And Medium-Sized Businesses In Selected Industries; Consulting Services Practice Aid, 92-5, American Institute Of Certified Public Accountants. Management Consulting Services Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Expectation Gap Standards : Progress, Implementation Issues, Research Opportunities, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1992

Expectation Gap Standards : Progress, Implementation Issues, Research Opportunities, American Institute Of Certified Public Accountants. Private Companies Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.


Statement Of Position Regarding Mandatory Rotation Of Audit Firms Of Publicly Held Companies, American Institute Of Certified Public Accountants. Sec Practice Section Jan 1992

Statement Of Position Regarding Mandatory Rotation Of Audit Firms Of Publicly Held Companies, American Institute Of Certified Public Accountants. Sec Practice Section

Association Sections, Divisions, Boards, Teams

No abstract provided.


Minimizing Homeowner Expenses: Cost Cutting Tips, American Institute Of Certified Public Accountants. Communications Division Jan 1992

Minimizing Homeowner Expenses: Cost Cutting Tips, American Institute Of Certified Public Accountants. Communications Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Evaluation Tools, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Evaluation Tools, Revised Draft February 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Framework Including Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Framework Including Executive Summary September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Evaluation Tools September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Evaluation Tools September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Internal Control, Integrated Framework: Reporting To External Parties September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1992

Internal Control, Integrated Framework: Reporting To External Parties September 1992, Committee Of Sponsoring Organizations Of The Treadway Commission

Association Sections, Divisions, Boards, Teams

No abstract provided.


Uniform Accountancy Act, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy Jan 1992

Uniform Accountancy Act, American Institute Of Certified Public Accountants;National Association Of State Boards Of Accountancy

Association Sections, Divisions, Boards, Teams

No abstract provided.


Report On Computer Usage In Tax Practice : Survey Results, September 1992, American Institute Of Certified Public Accountants. Tax Division Jan 1992

Report On Computer Usage In Tax Practice : Survey Results, September 1992, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Blueprint For Tax Simplification, American Institute Of Certified Public Accountants. Tax Division Jan 1992

Blueprint For Tax Simplification, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1992/93, American Institute Of Certified Public Accountants. Tax Division Jan 1992

Tax Division Administrative Manual : Appointed Members Of The Aicpa Tax Division, 1992/93, American Institute Of Certified Public Accountants. Tax Division

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1992

Accounting And Reporting By Health And Welfare Benefit Plans, August 3, 1992 : Amendment To Aicpa Audit And Accounting Guide, Audit Of Employee Benefit Plans; Statement Of Position 92-6;, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1992

Accounting For Real Estate Syndication Income; Statement Of Position 92-1;, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force Jan 1992

Accounting For Foreign Property And Liability Reinsurance : June 1, 1992 Supplement To Aicpa Audit And Accounting Guide : Audits Of Property And Liability Insurance Companies; Statement Of Position 92-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1992

Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; Statement Of Position 92-9;, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1992

Audits Of Not-For-Profit Organizations Receiving Federal Awards, With Conforming Changes As Of December 18, 1995, Resulting From The Issuance Of Government Auditing Standards: 1994 Revision, And Statement On Auditing Standards No. 74, Compliance Auditing Considerations In Audits Of Governmental Entities And Recipients Of Governmental Financial Assistance; 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.


Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants Jan 1992

Code Of Professional Conduct As Amended January 14, 1992;Bylaws And Implementing Resolutions Of Council As Amended January 14, 1992, American Institute Of Certified Public Accountants

AICPA Professional Standards

Booklet contains: AICPA Mission Statement Code of professional conduct as amended January 14, 1992 and Bylaws and implementing resolutions of Council as amended January 14, 1992.


Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee Jan 1992

Basic Personal Financial Planning Engagement Functions And Responsibilities; Statement On Responsibilities In Personal Financial Planning Practice 1, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee

AICPA Professional Standards

No abstract provided.


Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June1992, American Institute Of Certified Public Accountants (Aicpa) Jan 1992

Auditing Standards: Original Pronouncements, Cumulative Supplement, June 1990-June1992, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Proposed Statement Of Position : Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 4, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1992

Proposed Statement Of Position : Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies ;Financial Accounting And Reporting For High-Yield Debt Securities By Investment Companies : Proposed Amendment To Aicpa Audit And Accounting Guide, Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 4, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on financial reporting by investment companies for high-yield debt securities held as investments. Although the focus of this proposed SOP is on high-yield debt securities, certain guidance is also applicable to other debt securities held as investments by investment companies. It recommends the following: 1. Using the effective-interest method to report interest income on payment-in-kind (PIK) bonds and step bonds; 2. Writing off interest receivable on defaulted high-yield debt securities in accordance with Financial Accounting Standards Board Statement No. 5, Accounting for Contingencies, and allocating the write-off between income, for the portion …