Accounting Commons^™

Checklist Of Emerging Issues Task Force Consensuses : An Accounting And Reporting Practice Aid, March 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Moshe S. Levitin, J. Byrne Kelly Jan 1990

Checklists And Illustrative Financial Statements For Nonprofit Organizations : A Financial Reporting Practice Aid, November 1990 Edition, American Institute Of Certified Public Accountants. Technical Information Division, Michael Miceli Jan 1990

An Explanation Of Fasb #96, Michael R. Armbrecht Jan 1990

Property And Liability Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

State And Local Governmental Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

La Productivite Des Professeurs De Comptabilite Au Canada: Depouillement De 10 Publications Specialisees, 1976-1989, A. Richardson, John Joseph Williams Jan 1990

Aicpa Committees, 1990-91: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Dates Of Board, Council, And Annual Meetings, American Institute Of Certified Public Accountants Jan 1990

Report On The Internal Control Structure In Audits Of Futures Commission Merchants : February 12, 1990, Amendment To Aicpa Audit And Accounting Guide, Audits Of Brokers And Dealers In Securities; Statement Of Position 90-02;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee Jan 1990

Directors' Examinations Of Banks : September 17, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks; Statement Of Position 90-06;, American Institute Of Certified Public Accountants. Banking Committee Jan 1990

Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1990

Proposed Statement On Auditing Standards : The Proposed Statement On Auditing Standards : The Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements ;Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 12, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1990

Proposed Statement Of Position : The Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act : Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26;Auditor's Consideration Of Internal Controls Over Federal Financial Assistance Programs Under The Single Audit Act (Proposed Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units And Supersession Of Sop 89-6, Example 26); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 21, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1990

Proposed Statement Of Position : Financial Reporting By Entities In Reorganization Under The Bankruptcy Code ;Financial Reporting By Entities In Reorganization Under The Bankruptcy Code; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Apr. 4, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code Jan 1990

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings ;Proposed Revision Of Interpretation 101-9 Under Rule 101: The Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Meaning Of Certain Independence Terminology And The Effect Of Family Relationships On Independence;Proposed Revision Of Ethics Ruling No. 14 Under Rule 101: Member On Board Of Directors Of United Fund;Member On Board Of Directors Of United Fund;Proposed Revision Of Ethics Ruling No. 41 Under Rule 101; Member As Auditor Of Mutual Insurance Company;Member As Auditor Of Mutual Insurance Company;Proposed Deletion Of Ethics Ruling No. 45; Past Due Billings: Client In Bankruptcy;Past Due Billings: Client In Bankruptcy;Proposed Revision Of Ethics Ruling No. 52 Under Rule 101: Past Due Fees Past Due Fees;Proposed Revision Of Ethics Ruling No. 54 Under Rule 101; Member Providing Actuarial Services;Member Providing Actuarial Services;Proposed Deletion Of Interpretation 201-4 Under Rule 201: Definition Of The Term Engagement As Used In Rule 201;Definition Of The Term Engagement As Used In Rule 201; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 22, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1990

Proposed Statement Of Position : Reporting By Financial Institutions Of Debt Securities Held As Assets;Reporting By Financial Institutions Of Debt Securities Held As Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, May 25, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1990

Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations : January 5, 1990; Statement Of Position 90-01;, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1990

Proposed Statement On Standards For Formal Continuing Professional Education (Cpe) Programs;Statement On Standards For Formal Continuing Professional Education (Cpe) Programs; Exposure Draft (American Institute Of Certified Public Accountants), 1990, June 1, American Institute Of Certified Public Accountants. Continuing Professional Education Division. Cpe Standards Subcommittee Jan 1990

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Oct. 23, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1990

Proposed Audit And Accounting Guide : Audits Of Employee Benefit Plans;Audits Of Employee Benefit Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1990

Proposed Statement On Auditing Standards : The Confirmation Process;Confirmation Process; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Nov. 13, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1990

Proposed Statement Of Position : Accounting For Foreclosed Assets;Accounting For Foreclosed Assets; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 11, American Institute Of Certified Public Accountants. Accounting Standards Division. Accounting Standards Executive Committee Jan 1990

Proposed Revisions To Statements On Responsibilities In Tax Practice (1988 Revision) Nos. 6 And 7, "Knowledge Of Error" ;Statements On Responsibilities In Tax Practice (1988 Revision) Nos. 6 And 7, "Knowledge Of Error" Knowledge Of Error; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 18, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. Responsibilities In Tax Practice Committee Jan 1990

Proposed Audit And Accounting Guide : Audits Of Savings Institutions ;Audits Of Savings Institutions; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 31, American Institute Of Certified Public Accountants. Savings And Loan Associations Guide Special Committee Jan 1990

Proposed Statement Of Position : Questions And Answers On Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements (Proposed Amendment To Aicpa Guide To Prospective Financial Statements) ;Questions And Answers On Reasonably Objective Basis And Other Issues Affecting Prospective Financial Statements (Proposed Amendment To Aicpa Guide To Prospective Financial Statements); Exposure Draft (American Institute Of Certified Public Accountants), 1990, Feb. 5, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1990

Reports On Audited Financial Statements Of Property And Liability Insurance Companies : November 30, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Property And Liability Insurance Companies; Statement Of Position 90-10;, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1990

Disclosure Of Certain Information By Financial Institutions About Debt Securities Held As Assets : November 30, 1990 : Amendment To Aicpa Audit And Accounting Guides Audits Of Banks, Audits Of Credit Unions, Audits Of Finance Companies (Including Independent And Captive Financing Activities Of Other Companies), Audits Of Property And Liability Insurance Companies, Savings And Loan Associations, And Audits Of Stock Life Insurance Companies; Statement Of Position 90-11;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1990

Definition Of The Term Substantially The Same For Holders Of Debt Instruments, As Used In Certain Audit Guides And A Statement Of Position : February 13, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks And Aicpa Audit And Accounting Guides Audits Of Brokers And Dealers In Securities And Savings And Loan Associations; Statement Of Position 90-03;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1990

Auditors' Reports Under U.S. Department Of Housing And Urban Development's Audit Guide For Mortgagors Having Hud Insured Or Secretary Held Multifamily Mortgages; Statement Of Position 90-04;, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1990

Inquiries Of Representatives Of Financial Institution Regulatory Agencies : August 31, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks, Aicpa Audit And Accounting Guide, Audits Of Credit Unions, And Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 90-05;, American Institute Of Certified Public Accountants. Banking Committee Jan 1990

Financial Reporting By Entities In Reorganization Under The Bankruptcy Code : November 19, 1990; Statement Of Position 90-07;, American Institute Of Certified Public Accountants. Task Force On Financial Reporting By Entities In Reorganization Under The Bankruptcy Code Jan 1990