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Articles 17491 - 17520 of 39911
Full-Text Articles in Accounting
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
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
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
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
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
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
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
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
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Continuing Care Retirement Communities : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Providers Of Health Care Services; Statement Of Position 90-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Continuing Care Retirement Communities : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide Audits Of Providers Of Health Care Services; Statement Of Position 90-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1990;Omnibus Statement On Auditing Standards, 1990; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 17, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1990;Omnibus Statement On Auditing Standards, 1990; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 17, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards contains three amendments to existing statements. These amendments: 1. Make explicit the required language that the auditor should include in an explanatory paragraph of the report when he or she concludes that there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time not to exceed one year from the balance-sheet date. 2. Clarify language in the auditor's report to describe the level of service the successor auditor performs on adjustments made to restate prior-year financial statements audited by a predecessor auditor whose report is …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings;Proposed Ethics Ruling Under Rule 101: Member Joining Client Credit Union;Member Joining Client Credit Union;Proposed Ethics Ruling Under Rule 101: Member As Guarantor Of Client's Loan Member As Guarantor Of Client's Loan;Proposed Ethics Ruling Under Rule 102: Individual Considering Or Accepting Employment With The Client Individual Considering Or Accepting Employment With The Client;Proposed Ethics Ruling Under Rule 102: Service On Board Of Tax Appeals;Service On Board Of Tax Appeals;Proposed Revision Of Interpretation 501-1 Under Rule 101: Client's Records And Accountant's Workpapers;Client's Records And Accountant's Workpapers;Proposed Revision Of Ethics Ruling No. 17 Under Rule 101: Member As Stockholder In Country Club;Member As Stockholder In Country Club;Proposed Deletion Of Ethics Ruling No. 34 Under Rule 101: Member As Auditor Of Common Trust Funds;Member As Auditor Of Common Trust Funds;Proposed Deletion Of Ethics Ruling No. 17 Under Rule 101: Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager;Member As Auditor Of Mutual Fund And Shareholder Of Investment Adviser/Manager; Exposure Draft (American Institute Of Certified Public Accountants), 1990, July 23, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
1. The committee concluded that if a credit union meets the definition of a financial institution as provided in interpretation 101-5 and the loan is consistent with the requirements of interpretation 101-1-A4, membership in the credit union would not impair the member's and the member's firm's independence. If the credit union does not meet the definition of a financial institution or the loans or deposits are not in accordance with the interpretations and rulings of the AICPA Code of Professional Conduct, membership in the client credit union would cause the independence of the member and the member's firm to be …
Proposed Interpretation Of Statement On Responsibilities In Tax Practice (1988 Revision) No. 1 : Realistic Possibility Standard ;Realistic Possibility Standard, Includes Srtp No. 1, 1988 Rev;Statements On Responsibilities In Tax Practice, No. 1, 1988 Rev; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 15, American Institute Of Certified Public Accountants. Tax Division
Proposed Interpretation Of Statement On Responsibilities In Tax Practice (1988 Revision) No. 1 : Realistic Possibility Standard ;Realistic Possibility Standard, Includes Srtp No. 1, 1988 Rev;Statements On Responsibilities In Tax Practice, No. 1, 1988 Rev; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Aug. 15, American Institute Of Certified Public Accountants. Tax Division
Exposure Drafts, Comment Letters, and Statements of Position
In August 1988 the AICPA Tax Division issued revised Statements on Responsibilities in Tax Practice (SRTPs). The primary purpose of these advisory statements on appropriate standards of tax practice is educational. SRTP (1988 Rev.) No. 1, 'Tax Return Positions," contains the standards a CPA should follow in recommending tax return positions and in preparing or signing tax returns and claims for refunds. The standard in SRTP (1988 Rev.) No. 1 requires that a CPA have "a good faith belief that the [tax return] position [being recommended] has a realistic possibility of being sustained administratively or judicially on its merits if …
Proposed Statement Of Position : Accounting For Real Estate Syndication Income;Accounting For Real Estate Syndication Income; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 5, American Institute Of Certified Public Accountants. Real Estate Committee
Proposed Statement Of Position : Accounting For Real Estate Syndication Income;Accounting For Real Estate Syndication Income; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 5, American Institute Of Certified Public Accountants. Real Estate Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in accounting for real estate syndication income. Briefly, the SOP arrives at the following conclusions: 1. FASB Statement No. 66, Accounting for Sales of Real Estate, applies to the recognition of profit on the sale of real estate by syndicators to partnerships. 2. The guidance in FASB Statement No. 66 should be applied by analogy to the recognition of profit on real estate syndication transactions, even if the syndicators never had ownership interests in the properties acquired by the real estate partnerships. 3. FASB Statement No. …
Issuance Of New Ethics Pronouncements, 1990, American Institute Of Certified Public Accountants (Aicpa)
Issuance Of New Ethics Pronouncements, 1990, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Banking Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Banking Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Credit Union Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Credit Union Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Employee Benefit Plans Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants
Employee Benefit Plans Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Federal Government Contractors Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Federal Government Contractors Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Life And Health Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants
Life And Health Insurance Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Oil And Gas Producers Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Oil And Gas Producers Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Federal Government Contractors As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Defense Contractors Committee
Audits Of Federal Government Contractors As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Defense Contractors Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Federal Government Contractors (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Audits Of Federal Government Contractors (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
How To Choose And Use A Cpa: Questions And Answers For Business Owners, Taxpayers, And The General Public, American Institute Of Certified Public Accountants. Communications Division
How To Choose And Use A Cpa: Questions And Answers For Business Owners, Taxpayers, And The General Public, American Institute Of Certified Public Accountants. Communications Division
Guides, Handbooks and Manuals
No abstract provided.
Construction Contractors As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Construction Contractors As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Providers Of Health Care Services (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Audits Of Providers Of Health Care Services (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Providers Of Health Care Services As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Audits Of Providers Of Health Care Services As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Health Care Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Investment Companies As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies
Audits Of Investment Companies As Of December 31, 1990; Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Investment Companies
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Personal Financial Statements Guide As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Personal Financial Statements Guide As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Personal Financial Statements Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Certain Nonprofit Organizations As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Audits Of Certain Nonprofit Organizations As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Property And Liability Insurance Companies As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Audits Of Property And Liability Insurance Companies As Of December 31, 1990; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audits Of Property And Liability Insurance Companies (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Audits Of Property And Liability Insurance Companies (1990); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Consideration Of The Internal Control Structure In A Financial Statement Audit (1990); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force
Consideration Of The Internal Control Structure In A Financial Statement Audit (1990); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Microcomputer Security; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 13, American Institute Of Certified Public Accountants
Microcomputer Security; Management Advisory Services Practice Aids. Technical Consulting Practice Aid, 13, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Agribusiness Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Agribusiness Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Airline Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Airline Industry Developments - 1990; Audit Risk Alerts, American Institute Of Certified Public Accountants. Auditing Standards Division
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.