Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Finance (21)
- Exposure draft (American Institute of Certified Public Accountants) (16)
- Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States (12)
- 1995 (11)
- Financial statements (11)
-
- Financial statements -- Standards -- United States (10)
- Insurance (9)
- Auditing (8)
- Exposure draft (American Institute of Certified Public Accountants) 1993 (8)
- Attest function (Auditing) -- Standards -- United States (7)
- Auditing -- Standards -- United States (7)
- Computer software industry -- Accounting -- Standards -- United States; Computer software industry -- Licenses -- United States -- Accounting; Revenue -- United States (7)
- Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing (7)
- Interim -- Standards -- United States (7)
- Unaudited -- United States (7)
- Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- United States (6)
- Accounting -- Standards -- United States -- Periodicals (5)
- Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States (5)
- Auditing -- Documentation -- Standards -- United States (5)
- Domestic -- Auditing -- Standards -- United States (5)
- Exposure draft (American Institute of Certified Public Accountants) 1994 (5)
- Exposure draft (American Institute of Certified Public Accountants) 1998 (5)
- Exposure draft (American Institute of Certified Public Accountants) 1999 (5)
- Laws (5)
- 1996 (4)
- 2001 (4)
- Accountants -- Professional ethics -- Standards -- United States (4)
- Accounting -- Study and teaching; Correspondence schools and courses (4)
- Airlines -- Accounting (4)
- Assets (Accounting); Accounting; Employee fringe benefits -- United States -- Auditing; Exposure draft (American Institute of Certified Public Accountants) (4)
- Publication Year
Articles 631 - 660 of 687
Full-Text Articles in Taxation
Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results
Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results
Exposure Drafts, Comment Letters, and Statements of Position
The issuance in 1972 of the United States Accounting Office's Standards for the Audits of Governmental Organizations, Programs, Activities and Functions significantly expanded the meaning of the word audit when it is to be applied to governmental and government funded activities. As a result, the CPA engaged to perform a governmental audit may now be expected to do far more than in the past. In addition to the traditional examination of financial statements in accordance with generally accepted auditing standards, expanded governmental audits may be concerned with the following questions: 1. Is the entity managing or utilizing its resources in …
Proposed Statement On Auditing Standards : Reports On Comparative Financial Statements;Reports On Comparative Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1976, July 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Reports On Comparative Financial Statements;Reports On Comparative Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1976, July 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides guidance on reporting on comparative financial statements, whether audited or unaudited. It requires the auditor to update his opinion on prior-period audited financial statements presented on a comparative basis with those of the current period and specifies a standard report on comparative financial statements for two annual periods. The exposure draft also offers guidance on reports with differing opinions, reports with a revision of a previous opinion, and reports when a predecessor auditor has examined the prior-period financial statements.
Proposed Statement On Auditing Standards: Unaudited Replacement Cost Information;Unaudited Replacement Cost Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards: Unaudited Replacement Cost Information;Unaudited Replacement Cost Information; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement responds to the urging of the SEC in Accounting Series Release (ASR) No. 190 that the Auditing Standards Executive Committee develop appropriate standards for the involvement of the auditor with unaudited replacement cost information presented in audited financial statements in accordance with SEC Regulation S-X. This proposed Statement recommends that the auditor perform limited inquiry procedures to provide the auditor with an understanding as to whether (a) the replacement cost information is prepared and presented in conformity with Regulation S-X of the Commission and (b) disclosures regarding the replacement cost information are consistent with management's responses to …
Proposed Statement On Auditing Standards : Required Communication Of Material Weaknesses In Internal Accounting ;Required Communication Of Material Weaknesses In Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Required Communication Of Material Weaknesses In Internal Accounting ;Required Communication Of Material Weaknesses In Internal Accounting Control; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Dec. 31, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft proposes a new requirement that an auditor advise his client's senior management and the board of directors or its audit committee of material weaknesses in internal accounting control that come to his attention incident to his examination of the client's financial statements. Such required communication will aid management in discharging its responsibility to establish and maintain a system of internal accounting control by providing them with additional knowledge of material weaknesses in such control. The importance of establishing and maintaining an effective system of internal accounting controls has recently been the subject of increased public discussion. One …
Accounting For Origination Costs And Loan And Commitment Fees In The Mortgage Banking Industry : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Origination Costs And Loan And Commitment Fees In The Mortgage Banking Industry : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting For Origination Costs And Loan Fees In The Mortgage Banking Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Accounting Standards Task Force On Mortgage Bankers
Accounting For Origination Costs And Loan Fees In The Mortgage Banking Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Feb. 6, American Institute Of Certified Public Accountants. Accounting Standards Task Force On Mortgage Bankers
Exposure Drafts, Comment Letters, and Statements of Position
The Accounting Standards Division of the American Institute of Certified Public Accountants issued a Statement of Position on Accounting Practices in the Mortgage Banking Industry on December 30, 1974 (Statement of Position No. 74-12) outlining the Division's position on mortgage banker accounting for inventory of permanent mortgage loans held for sale and certain other accounting matters. The Division has also noted that mortgage bankers use a variety of practices in accounting for loan origination costs and loan fees and believes that it is desirable to narrow the range of those practices. The Division's recommendations with respect to accounting for origination …
Proposed Statement On Auditing Standards : Special Reports;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March 1, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Special Reports;Special Reports; Exposure Draft (American Institute Of Certified Public Accountants), 1976, March 1, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft, if adopted, would change present practice by: 1. Requiring that the first standard of reporting, as well as all other generally accepted auditing standards, be met when an auditor examines and reports on financial statements prepared in accordance with a comprehensive basis of accounting other than generally accepted accounting principles. 2. Permitting an accountant to issue a report providing negative assurance relating to the results of agreed-upon procedures on one or more specified accounts or items, and compliance with contractual agreements or regulatory requirements.
Accounting Practices For Certain Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Sept. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting Practices For Certain Employee Stock Ownership Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Sept. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Employee Retirement Income Security Act of 1974 describes an Employee Stock Ownership Plan (ESOP) as a qualified stock bonus plan, or a combination stock bonus and money purchase pension plan, designed to invest primarily in "qualifying employer securities." Qualifying employer securities include the employer's stock and its other marketable obligations. The essential differences between an ESOP and other qualified stock bonus plans are that (a) an ESOP is permitted, in certain circumstances, to employ the principles of leverage in the acquisition of employer securities and (b) the employer may be permitted, under the Tax Reduction Act of 1975, to …
Financial Accounting And Reporting By Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Oct. 8, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1976, Oct. 8, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
This proposed amendment presents the Division's views on the following matters: • Money market funds (an addition to the Guide) • Put and call options (supersedes discussion in the Guide) • Organization expenses (an addition to the Guide) • Amortization of deferred costs (an addition to the Guide) • Payment of fees for research (an addition to the Guide) • Valuation of short-term investments (an amendment to the Guide)
Accounting Practices For Certain Employee Stock Ownership Plans : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices For Certain Employee Stock Ownership Plans : Recommendation To The Financial Accounting Standards Board; Statement Of Position 76-3;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Practices In The Broadcasting Industry : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-5;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices In The Broadcasting Industry : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-5;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing
Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Presentation And Disclosure Of Financial Forecasts; Statement Of Position 75-4;, American Institute Of Certified Public Accountants. Accounting Standards Division
Presentation And Disclosure Of Financial Forecasts; Statement Of Position 75-4;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Questions Concerning Profit Recognition On Sales Of Real Estate : Proposal To To Financial Accounting Standards Board To Clarify Aicpa Industry Accounting Guide On Accounting For Profit Recognition On Sales Of Real Estate; Statement Of Position 75-6;, American Institute Of Certified Public Accountants. Accounting Standards Division
Questions Concerning Profit Recognition On Sales Of Real Estate : Proposal To To Financial Accounting Standards Board To Clarify Aicpa Industry Accounting Guide On Accounting For Profit Recognition On Sales Of Real Estate; Statement Of Position 75-6;, 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 : Related Party Transactions;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1975, March 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Related Party Transactions;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1975, March 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides guidance on procedures that should be considered to attempt to determine the existence of related parties and to examine identified related party transactions. It also provides guidance on considerations that might affect the auditor's evaluation of the adequacy of disclosure of related party transactions.
Proposed Statement On Auditing Standards : Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments;Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1975, Oct. 24, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments;Inquiry Of A Client's Lawyer Concerning Litigation, Claims, And Assessments; Exposure Draft (American Institute Of Certified Public Accountants), 1975, Oct. 24, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This Statement provides guidance on the procedures an independent auditor should consider when he is performing an examination in accordance with generally accepted auditing standards to identify litigation, claims, and assessments and to satisfy himself as to the financial accounting and reporting for such matters.
Statement Of Position On Revenue Recognition When Right Of Return Exists;Revenue Recognition When Right Of Return Exists; Statement Of Position 75-1; Statement Of Position 75-1, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body
Statement Of Position On Revenue Recognition When Right Of Return Exists;Revenue Recognition When Right Of Return Exists; Statement Of Position 75-1; Statement Of Position 75-1, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Practices Of Real Estate Investment Trusts : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting Practices Of Real Estate Investment Trusts : Recommendation To Financial Accounting Standards Board; Statement Of Position 75-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Audits Of Fire And Casualty Insurance Companies: Revision Of Form Of Auditor's Report; Statement Of Position 1974 July;, American Institute Of Certified Public Accountants. Auditing Standards Division
Audits Of Fire And Casualty Insurance Companies: Revision Of Form Of Auditor's Report; Statement Of Position 1974 July;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division
Contingencies Arising From Energy Shortages; Statement Of Position 74-01;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position On Savings And Loan Subordinated Debt, January 24, 1974;Savings And Loan Subordinated Debt, January 24, 1974 ; Statement Of Position 74-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Statement Of Position On Savings And Loan Subordinated Debt, January 24, 1974;Savings And Loan Subordinated Debt, January 24, 1974 ; Statement Of Position 74-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Recognition Of Profit On Sales Of Receivables With Recourse : Recommendation To Financial Accounting Standards Board. June 14, 1974; Statement Of Position 74-06;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Colleges And Universities : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Colleges And Universities. August 31, 1974; Statement Of Position 74-08;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division
Conceptual Framework For Accounting And Reporting : Responses To Issues Raised In Fasb Discussion Memorandum, June 6, 1974 (Fasb File Reference 1004); Statement Of Position 74-09;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position On Financial Reporting For Segments Of A Business Enterprise, July 16, 1974;Financial Reporting For Segments Of A Business Enterprise, July 16, 1974; Statement Of Position 74-07; Statement Of Position 74-07, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body
Statement Of Position On Financial Reporting For Segments Of A Business Enterprise, July 16, 1974;Financial Reporting For Segments Of A Business Enterprise, July 16, 1974; Statement Of Position 74-07; Statement Of Position 74-07, American Institute Of Certified Public Accountants. Accounting Standards Division, Issuing Body
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Standards For Systems For The Preparation Of Financial Forecasts; Exposure Draft (American Institute Of Certified Public Accountants), 1974, March 28, American Institute Of Certified Public Accountants. Mas Development And Liaison Subcommittee. Forecasting Task Force
Standards For Systems For The Preparation Of Financial Forecasts; Exposure Draft (American Institute Of Certified Public Accountants), 1974, March 28, American Institute Of Certified Public Accountants. Mas Development And Liaison Subcommittee. Forecasting Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The Executive Committee of the Management Advisory Services Division created a task force in 1973 to develop standards for the preparation of financial forecasts. This report represents the results of a study made by the members of that task force. The purpose of this report is to delineate standards which would provide guidance to the preparers of financial forecasts and to the developers of forecasting systems and give increased confidence to the public and the users of forecasts where the standards have been followed. The preparation of a financial forecast is the responsibility of the management of an entity. Management …
Accounting For Future Losses : Responses To Issues Raised In Fasb Discussion Memorandum, March 13, 1974 (Fasb File Reference 1006), April 25, 1974); Statement Of Position 74-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Future Losses : Responses To Issues Raised In Fasb Discussion Memorandum, March 13, 1974 (Fasb File Reference 1006), April 25, 1974); Statement Of Position 74-04;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Face-Amount Certificate Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies With Respect To Face-Amount Certificate Companies. December 10, 1974; Statement Of Position 74-11;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Face-Amount Certificate Companies : Proposal To The Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of Investment Companies With Respect To Face-Amount Certificate Companies. December 10, 1974; Statement Of Position 74-11;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Disclosure In Annual Stockholder Reports; Comments On Securities Exchange Act Release No. 10591; Statement Of Position 74-02;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting The Effects Of General Price-Level Changes In Financial Statements : Responses To Issues Raised In Fasb Discussion Memorandum, February 15, 1974 (Fasb File Reference 1013), April 5, 1974; Statement Of Position 74-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting The Effects Of General Price-Level Changes In Financial Statements : Responses To Issues Raised In Fasb Discussion Memorandum, February 15, 1974 (Fasb File Reference 1013), April 5, 1974; Statement Of Position 74-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.