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- Exposure draft (American Institute of Certified Public Accountants) 1994 (5)
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Articles 601 - 630 of 687
Full-Text Articles in Taxation
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects, A Proposed Recommendation To The Financial Accounting Standards Board; Statement Of Position 78-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, 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 Accounting By Cable Television Companies;Accounting By Cable Television Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Nov. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Proposed Statement Of Position On Accounting By Cable Television Companies;Accounting By Cable Television Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Nov. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Cable television (CATV) companies have developed diverse specialized industry accounting practices over a period of years, with the result that their financial statements lack comparability. This statement of position summarizes CATV companies' current specialized industry accounting practices. A study of those accounting practices by the AICPA accounting standards division indicates a need for clarification and narrowing of alternative accounting practices within the industry.
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Chapter 2 of the AICPA Industry Audit Guide,, Audits of State and Local Governmental Units, includes accounting guidelines for four categories of interfund transfers. The first category includes transactions that would be treated as revenues or expenditures had they been conducted with outsiders. These transfers are accounted for as revenues of the recipient fund and expenditures of the disbursing fund. The second category includes reimbursements of expenditures made by one fund for another. The reimbursement reduces the expenditures of the recipient fund. The third category includes recurring annual transfers between two or more budgetary funds and shifts resources from a …
University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Mas University Education Task Force
University Education For Management Consulting; Exposure Draft (American Institute Of Certified Public Accountants), 1977, April 23, American Institute Of Certified Public Accountants. Mas University Education Task Force
Exposure Drafts, Comment Letters, and Statements of Position
While the AICPA is concerned with management consulting as performed by CPA firms, the suggested learning objectives described in this document generally pertain to the application of consulting skills in many different environments, including business and government as well as consulting organizations. Clearly, assimilating the suggested learning objectives into programs offered to students majoring in accounting, business, engineering, science, and other subjects would tend to improve the overall management, analytical, and communications skills of graduates. This document is intended for both educators and management consulting practitioners. It should help them to focus on what can be accomplished and encourage them …
Accounting For Service Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1977, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Service Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1977, June 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Because of the wide variety of types of service transactions and the different characteristics of each type, diverse accounting methods have evolved to apply the fundamental principles to service revenues and costs. Furthermore, diverse accounting methods are used by entities engaging in similar transactions. The Division believes that the range of alternative accounting methods should be narrowed.
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Financial Accounting And Reporting By Hospitals Operated By A Governmental Unit; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Industry Audit Guide, Hospital Audit Guide, does not specifically address the financial accounting and reporting practices of hospitals that are operated by a governmental unit, but states that the practices it discusses apply to all hospitals. The AICPA Industry Audit Guide on Audits of State and Local Governmental Units refers specifically to government operated hospitals as being within the scope of the Guide. This ambiguity has caused questions to be raised as to the financial accounting and reporting practices that should be followed by hospitals that are operated by governmental units.
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Committee On Accounting
Application Of The Deposit, Installment, And Cost Recovery Methods In Accounting For Sales Of Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 15, American Institute Of Certified Public Accountants. Committee On Accounting
Exposure Drafts, Comment Letters, and Statements of Position
Questions have arisen with respect to the application of the general principles and specific conclusions set forth in the AICPA Industry Accounting Guide, Accounting for Profit Recognition on Sales of Real Estate, issued in 1973. The Division addressed some of those questions in Statement of Position No. 75-6, issued on December 29, 1975. This Statement presents recommendations as a result of questions concerning the application of the deposit, installment, and cost recovery methods, which are described in paragraphs 34 to 37 of the Guide, in accounting for sales of real estate. The Guide does not specifically address the application of …
Proposed Statement On Auditing Standards : Planning And Supervision;Planning And Supervision; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Planning And Supervision;Planning And Supervision; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement provides guidance to the auditor making an examination in accordance with generally accepted auditing standards on the considerations and procedures applicable to planning and supervision, including preparing audit programs, obtaining knowledge of the entity's business, and dealing with differences of opinion among firm personnel. The Statement, if adopted, would require an auditor to prepare a written audit program that sets forth in reasonable detail the audit procedures that the auditor believes are necessary to accomplish the objectives of the examination. It would also require the auditor to obtain a knowledge of matters that relate to the nature …
Proposed Statement On Auditing Standards : Segment Information ;Segment Information; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Segment Information ;Segment Information; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement provides guidance to an auditor in examining and reporting on financial statements that are required to include segment information in conformity with FASB Statement No. 14, "Financial Reporting for Segments of a Business Enterprise." According to the proposed Statement, an examination made for the purpose of expressing an opinion on financial statements taken as a whole ordinarily would not be sufficient to enable the auditor to express a separate opinion on the segment information. It states that the objective of auditing procedures applied to segment information should be to provide the auditor with a reasonable basis for …
Proposed New Rule 502 Passed By Aicpa Council 9/17/77 (Awaiting Mail Vote Of Aicpa Membership); Exposure Draft (American Institute Of Certified Public Accountants), 1977, Sept. 28, American Institute Of Certified Public Accountants. Task Force On Advertising
Proposed New Rule 502 Passed By Aicpa Council 9/17/77 (Awaiting Mail Vote Of Aicpa Membership); Exposure Draft (American Institute Of Certified Public Accountants), 1977, Sept. 28, American Institute Of Certified Public Accountants. Task Force On Advertising
Exposure Drafts, Comment Letters, and Statements of Position
It was apparent to the Task Force that its initial task was to evaluate and attempt to perceive the public interest and the changes that may have occurred in it. This included consideration of the positions and statements of various consumer groups as they could be ascertained by the Task Force. In the course of its deliberations the Task Force considered actions such as that by the Federal Trade Commission against the American Medical Association, the Justice Department against the American Bar Association and investigation of the AICPA by both these regulatory bodies. It also considered the Supreme Court decision …
Proposed Statement On Auditing Standards : Auditor's Report When There Are Contingencies;Auditor's Report When There Are Contingencies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Auditor's Report When There Are Contingencies;Auditor's Report When There Are Contingencies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement applies to auditor's reports issued in connection with examinations of financial statements prepared in conformity with generally accepted accounting principles. Its purpose is to describe the auditor's reporting considerations when there are contingencies that may have a material effect on the financial statements being examined.
Proposed Statement Of Position On Accounting Practices Of Real Estate Investment Trusts : An Amendment Of Position 75-2 ;Accounting Practices Of Real Estate Investment Trusts : An Amendment Of Position 75-2; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 20, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting Practices Of Real Estate Investment Trusts : An Amendment Of Position 75-2 ;Accounting Practices Of Real Estate Investment Trusts : An Amendment Of Position 75-2; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 20, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
The recommended accounting for real estate loans and foreclosed properties in Statement of Position (SOP) 75-2, Accounting Practices of Real Estate Investment Trusts, issued June 27, 1975, is inconsistent with certain provisions of Statement of Financial Accounting Standards (SFAS) no. 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings, issued by the Financial Standards Board in June 1977. The accounting standards division believes that SOP 75-2 should be amended to conform its recommendations to the provisions of SFAS no. 15.
Proposed Statement Of Position On Accounting For Advance Refundings Of Debt;Accounting For Advance Refundings Of Debt; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 27, American Institute Of Certified Public Accountants. Accounting Standards Division
Proposed Statement Of Position On Accounting For Advance Refundings Of Debt;Accounting For Advance Refundings Of Debt; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Dec. 27, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
A refunding of debt is the replacement of old debt with new debt and takes place to obtain a preceived economic adavantage. This statement of position addresses accounting for advance refundings. It is not intended to modify APB Opinion 26, Early Extinguishment of Debt, or FASB Statement 4, Reporting Gains and Losses from Extinguishment of Debt. This statement of position should be applied to regulated companies that are subject to the rate-making process in accordance with the provisions of the Addendum.
Financial Accounting And Reporting By Investment Companies, April 15, 1977 : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies; Statement Of Position 77-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Investment Companies, April 15, 1977 : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies; Statement Of Position 77-1;, 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 : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Client Representations;Client Representations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.
Accounting For Investments In Real Estate Ventures; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July 22, American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Accounting For Investments In Real Estate Ventures; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July 22, American Institute Of Certified Public Accountants. Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
The accompanying exposure draft has been prepared by the Committee on Real Estate Accounting of the AICPA's Accounting Standards Division to obtain the comments of interested persons and organizations. It is intended to help focus attention on the issues considered and foster the interchange of ideas among those interested in improving accounting and reporting standards. The Committee urges respondents to give particular attention to paragraph 7 of the exposure draft. Paragraph 7 describes two alternative methods of reporting noncontrolling investors' equity in real estate general partnerships: (1) reporting the investor's equity as a single investment amount in the balance sheet; …
Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Audit And Accounting Guide For Savings And Loan Associations; Exposure Draft (American Institute Of Certified Public Accountants), 1977, July, American Institute Of Certified Public Accountants. Committee On Savings And Loan Associations
Exposure Drafts, Comment Letters, and Statements of Position
Savings and loan associations are corporations chartered either by the state in which they operate or the Federal Home Loan Bank Board (FHLBB). All associations chartered by the FHLBB are known as "federal" associations and have the word "Federal" in their corporate names. The majority of the savings and loan associations are mutual institutions; they are owned by the savers who, together with the borrowers, are members entitled to vote at annual meetings. Most states provide for the organization of mutual associations. In addition, several states provide for capital stock associations that are authorized by state charter to issue and …
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 1, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Accounting For Costs To Sell And Rent, And Initial Rental Operations Of, Real Estate Projects; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Aug. 1, American Institute Of Certified Public Accountants. Real Estate Accounting Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Accounting Standards Division has noted that diverse practices are followed in accounting for both costs to sell and costs to rent real estate projects. It has also noted that diverse practices are followed in accounting for costs and revenues during the initial operating period of a rental project, before occupancy stabilizes (sometimes referred to as the "rent-up" period). The Division believes that narrowing the range of those practices is desirable. This Statement of Position sets forth the Division's recommendations on accounting for costs to sell and costs to rent real estate projects and for initial rental operations of such …
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
Proposed Statement Of Position On Accounting For Property And Liability Insurance Companies;Accounting For Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Oct. 31, American Institute Of Certified Public Accountants. Insurance Companies Committee
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 alternative accounting methods for similar business transactions. The Accounting Standards Division believes that it is not desirable to have acceptable alternative accounting methods in the property and liability insurance industry. Therefore, the Division is expressing in this Statement its position on preferable accounting methods in each of the areas in which alternative:; exist, except for the issue of discounting loss reserves as more fully described on page 11, and the issue of using anticipated investment income in the computation of premium deficiencies …
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Guide To Implement The Voluntary Quality Control Review Program For Cpa Firms; Performing And Reporting On Quality Control Compliance Reviews; Discussion Draft (American Institute Of Certified Public Accountants), 1977, October 28, American Institute Of Certified Public Accountants. Special Committee On Proposed Standards For Quality Control Policies And Procedures
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Practices In The Record And Music Industry : Recommendation To The Financial Accounting Standards Board. August 25, 1976 : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices In The Record And Music Industry : Recommendation To The Financial Accounting Standards Board. August 25, 1976 : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Practices In The Recorded And Printed Music Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 4, Institute Of Certified Public Accountants. Accounting Standards Task Force On Entertainment Companies
Accounting Practices In The Recorded And Printed Music Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 4, Institute Of Certified Public Accountants. Accounting Standards Task Force On Entertainment Companies
Exposure Drafts, Comment Letters, and Statements of Position
TABLE OF CONTENTS GENERAL BACKGROUND: Record Manufacturing— General description The record master Marketing Recording artist contracts Music Publishing-General description Royalties REVENUE RECOGNITION: Industry Practice The Division's Conclusion INVENTORY VALUATION: Industry Practice The Division's Conclusion COMPENSATION OF ARTISTS: Industry Practice The Division's Conclusion COSTS OF RECORD MASTERS: Industry Practice The Division's Conclusion LICENSOR INCOME/LICENSEE COST: Industry Practice The Division's Conclusion INTANGIBLE ASSETS ACQUIRED IN A BUSINESS COMBINATION MUSIC PUBLISHERS
Proposed Plan For Voluntary Quality Control Review Program For Cpa Firms With Sec Practices; Discussion Draft (American Institute Of Certified Public Accountants), 1976, February 19, American Institute Of Certified Public Accountants. Committee On Self-Regulation
Proposed Plan For Voluntary Quality Control Review Program For Cpa Firms With Sec Practices; Discussion Draft (American Institute Of Certified Public Accountants), 1976, February 19, American Institute Of Certified Public Accountants. Committee On Self-Regulation
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audits Of Brokers And Dealers In Securities; Statement Of Position 1976 December;, American Institute Of Certified Public Accountants. Auditing Standards Division
Audits Of Brokers And Dealers In Securities; Statement Of Position 1976 December;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Public Reporting On A Limited Review Of Interim Financial Information;Public Reporting On A Limited Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This is an exposure draft of a Statement on Auditing Standards on public reporting on limited reviews of interim financial information. The exposure period is unavoidably short so that the Committee can furnish guidance to CPAs who may be asked to report on limited reviews early in 1976. We recognize that this is traditionally a very busy time for CPAs but seek to assure that this exposure draft nevertheless will receive appropriate attention. In developing this exposure draft the Auditing Standards Executive Committee considered the provisions of the SEC's Accounting Series Release (ASR) No. 177, which permits a registrant to …
Auditor's Study And Evaluation Of Internal Control In Edp Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March, American Institute Of Certified Public Accountants. Computer Auditing Subcommittee
Auditor's Study And Evaluation Of Internal Control In Edp Systems; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March, American Institute Of Certified Public Accountants. Computer Auditing Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
The basic objectives of this audit guide are to: 1. Describe and recommend procedures to be performed in a study and evaluation of EDP (Electronic Data Processing) accounting controls in an audit. 2. Assist the auditor in meeting the requirements of Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor's Study and Evaluation of Internal Control, through illustration and description of various control techniques and procedures. 3. Outline some typical tests of compliance that can be applied to EDP accounting controls. 4. Discuss, in general terms, the effect that a weakness in EDP accounting control might …
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement does not contain specific procedures to detect an illegal act by a client. An examination in accordance with generally accepted auditing standards cannot be expected to provide assurance that illegal acts will be detected. This limitation is considered in another proposed Statement entitled "The Independent Auditor's Responsibility for the Detection of Errors and Irregularities" also issued for comment today. The proposed Statement does specify that the auditor should be aware of the possibility that illegal acts may have occurred that may have a material effect on the financial statements. It further requires that should an auditor become …
Proposed Statement On Auditing Standards : The Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities;Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : The Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities;Independent Auditor's Responsibility For The Detection Of Errors Or Irregularities; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement clarifies the auditor's responsibility for detecting errors or irregularities in an examination of financial statements in accordance with generally accepted auditing standards. It specifies that an independent auditor should plan his examination to search for errors or irregularities that would have a material effect on the financial statements. The proposed Statement also recognizes that an audit provides reasonable, but not absolute, assurance that financial statements are not materially affected by errors or irregularities. The concept of reasonable assurance is discussed and definitions of the terms errors and irregularities are given.
Valuation Of Certain Real Estate And Loans And Receivables Collateralized By Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May 25, American Institute Of Certified Public Accountants. Accounting Standards Committee On Real Estate Accounting
Valuation Of Certain Real Estate And Loans And Receivables Collateralized By Real Estate; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May 25, American Institute Of Certified Public Accountants. Accounting Standards Committee On Real Estate Accounting
Exposure Drafts, Comment Letters, and Statements of Position
Statement of Position No. 75-2, issued on June 27, 1975, presents recommendations of the Accounting Standards Division on Accounting Practices of Real Estate Investment Trusts. The Committee on Real Estate Accounting has considered whether the conclusions in that Statement with respect to the valuation of real estate should be recommended to the Financial Accounting Standards Board (FASB) as applicable to companies that are not REITs; the accompanying exposure draft presents the Committee's views on that and related issues.