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Articles 19471 - 19500 of 40069
Full-Text Articles in Accounting
Master Of Accounting A Degree Program For Professionals In Accounting 1985, Nova University
Master Of Accounting A Degree Program For Professionals In Accounting 1985, Nova University
Huizenga Undergraduate Course Catalogs
No abstract provided.
Committee Handbook, 1985-86: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants
Committee Handbook, 1985-86: Officers, Board Of Directors And Council, Boards And Committees, Staff Organization, State Cpa Societies, Board, Council, And Annual Meeting Dates, American Institute Of Certified Public Accountants
AICPA Committees
No abstract provided.
Position Paper On Mandatory Continuing Professional Education For The Accounting Profession, American Institute Of Certified Public Accountants. Special Committee On Mandatory Continuing Professional Education
Position Paper On Mandatory Continuing Professional Education For The Accounting Profession, American Institute Of Certified Public Accountants. Special Committee On Mandatory Continuing Professional Education
AICPA Committees
No abstract provided.
1985 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue
1985 Report Of The Aicpa. Minority Recruitment And Equal Opportunity Committee, American Institute Of Certified Public Accountants. Minority Recruitment And Equal Opportunity Committee, Sharon L. Donahue
AICPA Committees
No abstract provided.
Report Of The Special Committee On Mandatory Cpe, American Institute Of Certified Public Accountants. Special Committee On Mandatory Cpe
Report Of The Special Committee On Mandatory Cpe, American Institute Of Certified Public Accountants. Special Committee On Mandatory Cpe
AICPA Committees
No abstract provided.
Audits Of Small Businesses; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Audits Of Small Businesses; Auditing Procedure Study;, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Effective Inventory Management For Small Manufacturing Clients; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 04, American Institute Of Certified Public Accountants
Effective Inventory Management For Small Manufacturing Clients; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 04, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Assisting Clients In Determining Pricing For Manufactured Products; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 05, American Institute Of Certified Public Accountants
Assisting Clients In Determining Pricing For Manufactured Products; Management Advisory Services Practice Aids. Small Business Consulting Practice Aid, 05, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Introduction To Local Area Network Concepts And Terminology : A Special Report Developed For Cpas; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Introduction To Local Area Network Concepts And Terminology : A Special Report Developed For Cpas; Management Advisory Services Special Report, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Accounting Faculty Directory 1985-86, James R. Hasselback
Accounting Faculty Directory 1985-86, James R. Hasselback
Individual and Corporate Publications
No abstract provided.
Hospital Audit Guide (1985); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Hospital Audit Guide (1985); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Financial Recordkeeping For Small Stores, Robert C. Ragan, M. Zafar Uqbal
Financial Recordkeeping For Small Stores, Robert C. Ragan, M. Zafar Uqbal
Federal Publications
No abstract provided.
Uniform Cpa Examination. Questions And Unofficial Answers, 1985 November, American Institute Of Certified Public Accountants. Board Of Examiners
Uniform Cpa Examination. Questions And Unofficial Answers, 1985 November, American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Audits Of Brokers And Dealers In Securities (1985); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee
Audits Of Brokers And Dealers In Securities (1985); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Stockbrokerage Auditing Subcommittee
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Plans;Reporting On Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, March 4, American Institute Of Certified Public Accountants. Financial Planning Task Force, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Plans;Reporting On Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, March 4, American Institute Of Certified Public Accountants. Financial Planning Task Force, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
An exposure draft of a proposed Statement on Standards for Accounting and Review Services, entitled Reporting on Personal Financial Plans accompanies this letter. SSARS 1 requires, as a minimum that an accountant comply with the standards established for compilation services whenever they submit a financial statement to their client or others. Increasingly, accountants are providing comprehensive personal financial planning services to clients which may include personal financial statements, supplementary explanatory information and prospective financial information. Often personal financial plans present financial information on transactions which may be historical, pro forma or prospective. This information is often interspersed through narrative material …
Proposed Audit And Accounting Guide : Audits Of Investment Companies ;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Jan. 15, American Institute Of Certified Public Accountants. Investment Companies Special Committee
Proposed Audit And Accounting Guide : Audits Of Investment Companies ;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Jan. 15, American Institute Of Certified Public Accountants. Investment Companies Special Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed revision of the AICPA Industry Audit Guide, Audits of Investment Companies, reflects changes in accounting literature, laws, and regulations that have occurred since the guide was last published in 1973. The draft incorporates Statements of Position 74-11, 77-1, and 79-1; several amendments adopted into law by the Internal Revenue Code; revised SEC rules; and changes in industry practices. The draft recommends the following additional changes in accounting and reporting practices, which the committee believes are desirable and warranted: 1. The per share data presented as supplementary information has been modified and the amount of ratio information increased. Information …
Omnibus Proposal Of Interpretations And Rulings: Proposed Interpretation 302-1: Meaning Of The Phrase "The Findings Of Governmental Agencies" As Stated In Rule 302 Of The Rules Of Conduct, Proposed Interpretation 101-10: The Effect On Independence Of Relationships Proscribed By Rule 101 With Nonclient Entities Included With A Member's Client In The Financial Statements Of A Governmental Reporting Entity, Ruling No. 63 Under Et Section 191: Review Of Prospective Financial Information--Member's Independence Of Promoters, Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter Or General Partner;Proposed Interpretation 302-1: Meaning Of The Phrase "The Findings Of Governmental Agencies" As Stated In Rule 302 Of The Rules Of Conduct;Meaning Of The Phrase "The Findings Of Governmental Agencies" As Stated In Rule 302 Of The Rules Of Conduct;Proposed Interpretation 101-10: The Effect On Independence Of Relationships Proscribed By Rule 101 With Nonclient Entities Included With A Member's Client In The Financial Statements Of A Governmental Reporting Entity;Effect On Independence Of Relationships Proscribed By Rule 101 With Nonclient Entities Included With A Member's Client In The Financial Statements Of A Governmental Reporting Entity,The;Ruling No. 63 Under Et Section 191: Review Of Prospective Financial Information--Member's Independence Of Promoters;Ruling No. 64 Under Et Section 191: Joint Investment With A Promoter Or General Partner; Exposure Draft (American Institute Of Certified Public Accountants), 1985, May 17, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
It is the position of the Professional Ethics Executive Committee that a "finding of a governmental agency" in tax matters results from the settlement of a controversy with the appropriate govenment agency. Proposed Interpretation 101-10 requires a member issuing a report on the combined financial statements of a governmental reporting entity to be independent of the oversight entity and each of the component units included in the report. The AICPA Professional Ethics Division has developed proposed Ruling No. 63, "Review of Prospective Financial Information--Member's Independence of Promoters," to clarify the independence requirements and provide guidance in applying them. Ruling No. …
Proposed Statement On Auditing Standards : The Auditor's Consideration Of Uncertainties;Auditor's Consideration Of Uncertainties; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Nov. 8, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Consideration Of Uncertainties;Auditor's Consideration Of Uncertainties; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Nov. 8, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
If adopted, this proposed Statement would supersede Statement on Auditing Standards No. 2, Reports on Audited Financial Statements, paragraphs 21 through 26. It provides additional guidance to assist the auditor in deciding whether to modify ("subject to") his report because of a matter involving an uncertainty. This reporting guidance follows the framework of FASB Statement No. 5, Accounting for Contingencies, which discusses contingencies in terms of the probable, reasonably possible and remote likelihood of their occurrence. Guidance regarding procedures for auditing uncertainties is also provided.
Financial Forecasts And Projections; Statement On Standards For Accountants' Services On Prospective Financial Information, Oct. 1985, American Institute Of Certified Public Accountants. Auditing Standards Board
Financial Forecasts And Projections; Statement On Standards For Accountants' Services On Prospective Financial Information, Oct. 1985, American Institute Of Certified Public Accountants. Auditing Standards Board
AICPA Professional Standards
No abstract provided.
Accounting By Agricultural Producers And Agricultural Cooperatives; Statement Of Position 85-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting By Agricultural Producers And Agricultural Cooperatives; Statement Of Position 85-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Reporting By Not-For-Profit Health Care Entities For Tax-Exempt Debt And Certain Funds Whose Use Is Limited : Amendment To Aicpa Industry Audit Guide, Hospital Audit Guide; Statement Of Position 85-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Reporting By Not-For-Profit Health Care Entities For Tax-Exempt Debt And Certain Funds Whose Use Is Limited : Amendment To Aicpa Industry Audit Guide, Hospital Audit Guide; Statement Of Position 85-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Authoritative Statement : Attestation Standards;Attestation Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Feb. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Authoritative Statement : Attestation Standards;Attestation Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Feb. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement establishes standards that (A) Provide a framework for all "attest" engagements--that is, engagements to report on the reliability of assertions for third-party use--regardless of the subject matter or level of assurance. (B) Are a natural extension of (but do not supersede) the ten generally accepted auditing standards. (C) Make explicit three preconditions for attest services to be performed: (1) The attester has adequate knowledge of the subject matter. (2) There are reasonable measurement and disclosure criteria. (3) The assertions are capable of reasonably consistent estimation or measurement using such criteria. (D) Provide for two levels of attest …
Proposed Statement Of Position : Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks ;Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 1, American Institute Of Certified Public Accountants. Committee On Banking
Proposed Statement Of Position : Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks ;Reporting Funds Flows, Liquidity, And Financial Flexibility For Banks; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 1, American Institute Of Certified Public Accountants. Committee On Banking
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement recommends certain changes in the traditional format and presentation in statements of changes in financial position for banks in order to provide more meaningful guidance to accountants and bankers on this subject. The proposed statement of changes in financial position emphasizes financial resources invested in earnings assets. Related banking activities are presented together as financial resources provided by (1) operations, (2) deposits and other financing activities, and (3) nonearning investments of financial resources. The proposed statement of changes in financial position is based on changes in year-end balance sheet amounts rather than average balances. In addition to …
Proposed Statement On Auditing Standards : Reporting On Financial Statements Prepared For Use In Other Countries ;Reporting On Financial Statements Prepared For Use In Other Countries; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reporting On Financial Statements Prepared For Use In Other Countries ;Reporting On Financial Statements Prepared For Use In Other Countries; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement establishes standards that apply to U.S. auditors who express an opinion on financial statements of a U.S. entity prepared in conformity with accounting principles of another country for use outside the United States. The proposed statement establishes standards that--(1) Require the auditor to obtain written representations from management regarding the distribution of such financial statements; (2) Permit the auditor to use a modified U.S.-style report form or a non-U.S. standard report if the financial statements are used only outside the United States or will not have more than limited use in the United States; (3) Permit the …
Proposed Statement Of Position : Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations ;Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 28, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Proposed Statement Of Position : Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations ;Reporting Repurchase-Reverse Repurchase Agreements And Mortgage-Backed Certificates By Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Oct. 28, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement recommends certain disclosures by savings and loan associations, as described in paragraph 30, for repurchase and reverse repurchase agreements, including dollar repurchase and dollar reverse repurchase agreements. In addition, the proposed statement of position recommends that mortgage-backed, pass-through certificates be reported separately on the statement of financial condition by savings and loan associations. The proposed statement also recommends that the market value of the mortgage-backed certificates be disclosed in the statement of financial condition or the notes to the financial statements.
Proposed Statement On Auditing Standard : Reports On The Application Of Accounting Principles ;Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standard : Reports On The Application Of Accounting Principles ;Reports On The Application Of Accounting Principles; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 6, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Management, accountants, and others often consult with professionals, including other accountants, on the application of accounting principles to new transactions and financial products. This proposed statement provides guidance to accountants who provide this service and establishes performance and reporting standards that (A) Apply (1) to written reports on the application of accounting principles and (2) to oral reports on a specific transaction when the reporting accountant concludes that the report is intended to be used by the principal to the transaction as primary support for a decision on the application of accounting principles; (B) Require consultation with a principal's continuing …
Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Statements Included In Written Personal Financial Plans;Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Statements Included In Written Personal Financial Plans;Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides the accountant with an optional exemption from the requirements of Statement on Standards for Accounting and Review Services 1, as amended, for personal financial statements included in a written personal financial plan prepared by the accountant when such statements and the related plan have been developed solely to assist a client and a client's advisers in achieving the client's personal financial goals and objectives and for no other purpose. In those circumstances, the proposed Statement would require the accountant to issue a special form of written report and would specify the information required in that report.
Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division
Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)
Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1985, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1985, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.