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Articles 21931 - 21960 of 40125
Full-Text Articles in Accounting
Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Accounting By Hospitals For Certain Marketable Equity Securities : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Hospitals; Statement Of Position 78-01;, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices Of Real Estate Investment Trusts : Proposal To Financial Accounting Standards Board To Amend Statement Of Position 75-2; Statement Of Position 78-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Reporting Intercorporate Tax Allocations;Reporting Intercorporate Tax Allocations; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This statement deals with situations in which a parent company joins with one or more of its subsidiaries in filing a consolidated income tax return and, because of minority shareholder interests, credit evaluations, or other reasons, the parent or one or more subsidiaries prepares separate financial statements of the parent or a subsidiary involves "intercorporate income tax allocation"--an allocation of the provision for income taxes reported in the consolidated financial statements.
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Title Insurance Companies : A Proposed Recommendation To The Financial Accounting Standards Board;Accounting For Title Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
In recent years, accountants, investors, and other users of financial statements have expressed concern over the acceptability of accounting alternatives for similar business transactions. The accounting standards division believes that it is not desirable to have acceptable accounting alternatives in the title insurance industry. Therefore, this statement of position expresses the division's recommendations on accounting methods that should be used in the areas in which accounting alternatives exist.
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Analytical Review Procedures ;Analytical Review Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1978, May 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement provides guidance with respect to analytical review procedures applied in an examination made in accordance with generally accepted auditing standards. It discusses the timing and objectives of those procedures, identifies the procedures that should be considered in evaluating financial information, and provides a number of examples to illustrate factors the auditor should consider when planning and performing analytical review procedures. However, the proposed Statement does not specify the extent to which the auditor's reliance on substantive tests may be derived from tests of details of transactions and balances, from analytical review procedures or from any combination of …
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Proposed Statement On Quality Control Standards : System Of Quality Control For A Cpa Firm ;System Of Quality Control For A Cpa Firm; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 15, American Institute Of Certified Public Accountants. Quality Control Review Division
Exposure Drafts, Comment Letters, and Statements of Position
The proposed statement provides that a CPA firm shall have a system of quality control for its auditing and accounting and review services. The system would comprehend all applicable elements of Statement on Auditing Standards no. 4, Quality Control Considerations for a Firm of Independent Auditors. The system would include the establishment of quality control policies and procedures, the assignment of responsibilities to the extent required for effective implementation of those policies and procedures, communication of those policies and procedures to personnel to provide reasonable assurance that the policies and procedures are understood, and monitoring of the effectiveness of the …
Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Motion Picture Films : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Accounting Guide Accounting For Motion Picture Films ;Accounting For Motion Picture Films; Exposure Draft (American Institute Of Certified Public Accountants), 1978, July 26, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This statement of position amends the Guide, Accounting for Motion Picture Films, by inserting the following as the concluding sentences of the description of availability (second paragraph on page 8): Thus, the availability condition is met when a film may be shown for the first time under a licensing agreement. The committee has concluded that restrictions on timing of subsequent showings of the film under the same license agreement, or a contemporaneous license with the same licensee, do not affect the availiablity date.
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Investments Of Stock Life Insurance Companies;Accounting For Investments Of Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Aug. 4, American Institute Of Certified Public Accountants. Insurance Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
In 1972, the AICPA Insurance Companies Committee issued the industry audit guide, Audits of Stock Life Insurance Companies (referred to in this statement of position as "guide"). Part II of the guide, which discusses the application of generally accepted accounting principles, includes a section on the "Valuation of Investments and Recognition of Realized and Unrealized Gains (Losses) Thereon." That section (p. 89) outlines five acceptable methods of accounting for gains or losses on the sale of all equity securities except preferred stocks. The accounting standards division believes that it is not desirable to have five alternative accounting methods for accounting …
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The major decision reflected in this exposure draft is that, based on the accountant's performance of specified review procedures, he should be permitted to issue a report, accompanied by an expression of assurance, on his review of interim financial information of publicly held entities. Such a report could accompany interim financial information issued by publicly held companies that is contained in interim reports issued to stockholders, the board of directors, or others, or filed periodically with regulatory agencies. The Auditing Standards Board believes the procedures established in Statement on Auditing Standards No. 10 continue to be appropriate for an accountant's …
Tentative Conclusions And Recommendations Of The Reports By Management Special Advisory Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 8, American Institute Of Certified Public Accountants. Special Advisory Committee
Tentative Conclusions And Recommendations Of The Reports By Management Special Advisory Committee; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 8, American Institute Of Certified Public Accountants. Special Advisory Committee
Exposure Drafts, Comment Letters, and Statements of Position
The committee recommends that companies that disseminate annual reports include a report by management on the financial statements. The primary objective of the management report is to inform financial statement users of management's responsibility for those statements and the various means by which it is fulfilled. The management report should state that management is responsible for all the information in the annual report, whether audited or unaudited, and for the internal consistency of that information. Also, management should indicate that its responsibility for the financial statements includes making judgments and estimates and selecting accounting principles that are in accordance with …
Accounting For Advance Refundings Of Tax-Exempt Debt, June 30, 1978 : Proposal To Financial Accounting Standards Board; Statement Of Position 78-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Advance Refundings Of Tax-Exempt Debt, June 30, 1978 : Proposal To Financial Accounting Standards Board; Statement Of Position 78-05;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Principles And Reporting Practices For Certain Nonprofit Organizations : A Proposed Recommendation To The Financial Accounting Standards Board, December 31, 1978; Statement Of Position 78-10;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Principles And Reporting Practices For Certain Nonprofit Organizations : A Proposed Recommendation To The Financial Accounting Standards Board, December 31, 1978; Statement Of Position 78-10;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statements Of Position Of The Accounting Standards Division As Of January 1, 1978, American Institute Of Certified Public Accountants. Accounting Standards Division
Statements Of Position Of The Accounting Standards Division As Of January 1, 1978, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Clarification Of Accounting, Auditing, And Reporting Practices Relating To Hospital Malpractice Loss Contingencies; Statement Of Position 1978 March 1;Hospital Audit Guide;, American Institute Of Certified Public Accountants. Auditing Standards Division
Clarification Of Accounting, Auditing, And Reporting Practices Relating To Hospital Malpractice Loss Contingencies; Statement Of Position 1978 March 1;Hospital Audit Guide;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies, August 4, 1978; Statement Of Position 1978 August 4;, American Institute Of Certified Public Accountants. Auditing Standards Division
Confirmation Of Insurance Policies In Force : Audits Of Stock Life Insurance Companies, August 4, 1978; Statement Of Position 1978 August 4;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit, July 31, 1978 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 78-07;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit, July 31, 1978 : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 78-07;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position On Accounting For Investments In Real Estate Ventures, December 29, 1978 : Proposal To The Financial Accounting Standards Board; Statement Of Position 78-09;, American Institute Of Certified Public Accountants. Accounting Standards Division. Committee On Real Estate Accounting
Statement Of Position On Accounting For Investments In Real Estate Ventures, December 29, 1978 : Proposal To The Financial Accounting Standards Board; Statement Of Position 78-09;, American Institute Of Certified Public Accountants. Accounting Standards Division. Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position On Accounting For Municipal Bond Funds;Accounting For Municipal Bond Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 16, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Municipal Bond Funds;Accounting For Municipal Bond Funds; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 16, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
A recent development in the investment company industry is the municipal bond fund (or tax-exempt bond fund) in corporate form made possible by the Tax reform act of 1976. This proposed addition to the audit guide presents the Committee's views on accounting and reporting matters and other considerations relating to municpal bond funds. While the discussion of taxes and distribution policies refers specifically to municipal bond funds in corporate form, the discussion of valuation and other matters applies to municipal bond funds in corporate form, partnership form, and unit investment trusts.
Proposed Statement On Standards For Accounting And Review Services : Compilation And Review Of Financial Statements ;Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Compilation And Review Of Financial Statements ;Compilation And Review Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Jan. 20, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement provides that a CPA may be engaged to compile or review annual or interim financial statements of an entity that is not required to file financial statements with a regulatory agency in connection with the sale or trading of its securities in a public market. This Statement provides guidance to CPAs concerning the standards and procedures applicable to such engagements.
Proposed Statement Of Position On Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others;Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Feb. 10, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Proposed Statement Of Position On Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others;Modification Of Reporting Practices Relating To Hospital Related Organizations And Funds Held In Trust By Others; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Feb. 10, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA's Hospital Audit Guide presently calls for combined financial reporting for related organizations if "significant resources or operations of a hospital . . . are handled by such organizations and they . . . are under the control of (or common control with) hospitals. . . ." However, the guide does not give any guidance about or explanation of what constitutes "control" or "hospital resources." As a consequence, a variety of reporting practices are being followed in identical or similar circumstances. The financial statements of some related organizations are combined with those of hospitals, while the financial statements of …
Proposed Statement Of Position On Accounting For Product Repurchase Agreements ;Accounting For Product Repurchase Agreements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Accounting For Product Repurchase Agreements ;Accounting For Product Repurchase Agreements; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Mar. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
A number of methods have been developed whereby an entity finances inventory of product or materials without reporting in its balance sheet the liability or the related inventory. For example, a company transfers ("sells") a product to another party and simultaneously agrees to repurchase the product at a specified price over a specified period. For transactions of that type, the accounting standards division believes guidance is necessary to determine whether the company that "sells" the product and simultaneously agrees to repurchase the product has, in substance, transferred all the risks and rewards of ownership of the product. Based on that …
Proposed Statement Of Position On Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides;Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides;Accounting Principles And Reporting Practices For Certain Nonprofit Organizations Not Covered By Existing Aicpa Audit Guides; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Apr. 1, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
Since a large number of nonprofit organizations are not covered by any of the industry audit guides (Hospital, Colleges and Universities, Voluntary Health and Welfare Organizations, and State and Local Governmental Units), this statement of position is issued to recommend financial accounting principles and reporting practices for all other nonprofit organizations that prepare financial statements in conformity with generally accepted accounting principles.
Proposed Audit And Accounting Guide: Computer Assisted Audit Techniques; Exposure Draft (American Institute Of Certified Public Accountants), 1978, June, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Proposed Audit And Accounting Guide: Computer Assisted Audit Techniques; Exposure Draft (American Institute Of Certified Public Accountants), 1978, June, American Institute Of Certified Public Accountants. Computer Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The objectives of this guide are to: 1. Describe audit tools and techniques available to the auditor when a client uses electronic data processing (EDP) to process accounting data. 2. Relate EDP audit tools and techniques to audit objectives (for example, understanding the system, compliance tests of controls, tests of details of transactions and balances, and analytical review). 3. Describe an approach to planning and implementing the various tools and techniques.
Accounting For Product Financing Arrangements, December 26, 1978; Proposal To Financial Accounting Standards Board; Statement Of Position 78-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Product Financing Arrangements, December 26, 1978; Proposal To Financial Accounting Standards Board; Statement Of Position 78-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Standards: Auditing As Of July 1, 1978, American Institute Of Certified Public Accountants
Aicpa Professional Standards: Auditing As Of July 1, 1978, American Institute Of Certified Public Accountants
AICPA Professional Standards
No abstract provided.
Audits Of State And Local Governmental Units (1978); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing
Audits Of State And Local Governmental Units (1978); Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Committee On Governmental Accounting And Auditing
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Hospital Audit Guide (1978); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters
Hospital Audit Guide (1978); 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.
Audit Considerations In Electronic Funds Transfer Systems; Computer Services Guidelines, Dana R. Richardson
Audit Considerations In Electronic Funds Transfer Systems; Computer Services Guidelines, Dana R. Richardson
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Rules Of Conduct As Amended March 31, 1978;Bylaws And Implementing Resolutions Of Council As Amended March 31, 1978, American Institute Of Certified Public Accountants
Rules Of Conduct As Amended March 31, 1978;Bylaws And Implementing Resolutions Of Council As Amended March 31, 1978, American Institute Of Certified Public Accountants
AICPA Professional Standards
This booklet reflects amendments to the rules of conduct and bylaws of the Institute approved by the membership effective March 31, 1978. The code of professional ethics consists of three parts: concepts of professional ethics, a philosophical essay approved by the professional ethics division the rules of conduct, which constitute enforceable standards approved by the membership and interpretations of rules of conduct, which have been adopted by the executive committee of the professional ethics division as guidelines, following exposure to state CPA societies and boards of accountancy. The full code of professional ethics, plus interpretations and ethics rulings summarizing application …