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1995

Discipline
Institution
Keyword
Publication
Publication Type

Articles 241 - 270 of 284

Full-Text Articles in Taxation

Auto Dealership Engagement Manual, Volume 1, Tony L. Argiz, Marc S. Dickler, Don M. Pallais Jan 1995

Auto Dealership Engagement Manual, Volume 1, Tony L. Argiz, Marc S. Dickler, Don M. Pallais

Guides, Handbooks and Manuals

No abstract provided.


Banks And Savings Institutions Audit Manual, Volume 2, John C. Compton, George Marthinuss, Robert Kurak Jan 1995

Banks And Savings Institutions Audit Manual, Volume 2, John C. Compton, George Marthinuss, Robert Kurak

Guides, Handbooks and Manuals

No abstract provided.


Banks And Savings Institutions Audit Manual, Volume 3, John C. Compton, George Marthinuss, Robert Kurak Jan 1995

Banks And Savings Institutions Audit Manual, Volume 3, John C. Compton, George Marthinuss, Robert Kurak

Guides, Handbooks and Manuals

No abstract provided.


Construction Contractors' Audit Manual, Volume 1, Craig Birmingham, Richard Chamberlain, Terence Kimm, Roy Eisenstadt, George Marthinuss Jan 1995

Construction Contractors' Audit Manual, Volume 1, Craig Birmingham, Richard Chamberlain, Terence Kimm, Roy Eisenstadt, George Marthinuss

Guides, Handbooks and Manuals

No abstract provided.


Credit Union Audit Manual, Volume 1, Linda C. Delahanty, Robin D. Hoag, Michael J. Ramos Jan 1995

Credit Union Audit Manual, Volume 1, Linda C. Delahanty, Robin D. Hoag, Michael J. Ramos

Guides, Handbooks and Manuals

No abstract provided.


Small Business Audit Manual, Volume 2, George Marthinuss, Anita M. Lyons Jan 1995

Small Business Audit Manual, Volume 2, George Marthinuss, Anita M. Lyons

Guides, Handbooks and Manuals

No abstract provided.


Construction Contractors' Audit Manual, Volume 2, Craig Birmingham, Richard Chamberlain, Terence Kimm, Roy Eisenstadt, George Marthinuss Jan 1995

Construction Contractors' Audit Manual, Volume 2, Craig Birmingham, Richard Chamberlain, Terence Kimm, Roy Eisenstadt, George Marthinuss

Guides, Handbooks and Manuals

No abstract provided.


Foreign Accountancy Institutes, July 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Foreign Accountancy Institutes, July 1995, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


How Do I Know If My Organizations' Internal Controls Are Working? Some Common Sense Questions For Senior Executives And Directors, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1995

How Do I Know If My Organizations' Internal Controls Are Working? Some Common Sense Questions For Senior Executives And Directors, Committee Of Sponsoring Organizations Of The Treadway Commission

Guides, Handbooks and Manuals

No abstract provided.


Not-For-Profit Organizations Audit Manual, Volume 1, Charles Kirkland, O. Ray Whittington Jan 1995

Not-For-Profit Organizations Audit Manual, Volume 1, Charles Kirkland, O. Ray Whittington

Guides, Handbooks and Manuals

No abstract provided.


Agreed-Upon Procedures Engagements; Statement On Standards For Attestation Engagements 4, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Agreed-Upon Procedures Engagements; Statement On Standards For Attestation Engagements 4, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Minority Firms, Rev. Ed 1995, American Institute Of Certified Public Accountants. Minority Educational Initiators Committee Jan 1995

Minority Firms, Rev. Ed 1995, American Institute Of Certified Public Accountants. Minority Educational Initiators Committee

AICPA Committees

No abstract provided.


Saving For A Secure Retirement: How To Use Your Company's 401(K) Plan, American Institute Of Certified Public Accountants Jan 1995

Saving For A Secure Retirement: How To Use Your Company's 401(K) Plan, American Institute Of Certified Public Accountants

AICPA Committees

No abstract provided.


Implementing A Legal Liability Gap Analysis Study: A Guide For State Societies, American Institute Of Certified Public Accountants. Accountants' Legal Liability Subcommittee Jan 1995

Implementing A Legal Liability Gap Analysis Study: A Guide For State Societies, American Institute Of Certified Public Accountants. Accountants' Legal Liability Subcommittee

Guides, Handbooks and Manuals

No abstract provided.


Uniform Cpa Examination. Selected Questions And Unofficial Answers Indexed To Content Specification Outline, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division Jan 1995

Uniform Cpa Examination. Selected Questions And Unofficial Answers Indexed To Content Specification Outline, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division

Examinations and Study

No abstract provided.


Annual Report 1994-1995, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 1995

Annual Report 1994-1995, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Tabulation Of Cpas As Of August 1, 1995, American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Tabulation Of Cpas As Of August 1, 1995, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Member Profile Summary, As Of April 1995 (Percentage Distributions), American Institute Of Certified Public Accountants (Aicpa) Jan 1995

Member Profile Summary, As Of April 1995 (Percentage Distributions), American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1995, For Academic Year 1993-94, Rick Elam, Leticia B. Romeo Jan 1995

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 1995, For Academic Year 1993-94, Rick Elam, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


Comprehensive Engagement Manual, Volume 1: Engagement Performance, George Marthinuss, Luis E. Cabrera Jan 1995

Comprehensive Engagement Manual, Volume 1: Engagement Performance, George Marthinuss, Luis E. Cabrera

Guides, Handbooks and Manuals

No abstract provided.


Small Business Audit Manual, Volume 1, George Marthinuss, Anita M. Lyons Jan 1995

Small Business Audit Manual, Volume 1, George Marthinuss, Anita M. Lyons

Guides, Handbooks and Manuals

No abstract provided.


Auditor's Reporting On Statutory Financial Statements Of Insurance Enterprises : Supersedes Statement Of Position 90-10, Reports On Audited Financial Statements Of Property And Liability Insurance Companies, And Amends Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Statement Of Position 95-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1995

Auditor's Reporting On Statutory Financial Statements Of Insurance Enterprises : Supersedes Statement Of Position 90-10, Reports On Audited Financial Statements Of Property And Liability Insurance Companies, And Amends Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies, And Aicpa Industry Audit Guide, Audits Of Stock Life Insurance Companies; Statement Of Position 95-5;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Proposed Statement Of Position: Accounting By Participating Mortgage Loan Borrowers;, American Institute Of Certified Public Accountants. Accounting Standards Board Jan 1995

Comment Letters To Proposed Statement Of Position: Accounting By Participating Mortgage Loan Borrowers;, American Institute Of Certified Public Accountants. Accounting Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters 404-522 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters 404-522 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995;Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Proposed Statement On Auditing Standards And Statement On Standards For Attestation Engagements : Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995;Omnibus Statement On Auditing Standards And Statement On Standards For Attestation Engagements, 1995; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Feb. 23, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board (ASB) is issuing this proposed statement on auditing standards (SAS) and statement on standards for attestation engagements (SSAE) to provide auditors1 with improved guidance on performing an audit of an entity's financial statements and performing attestation services. This proposed Statement would amend various sections of the SASs and the SSAEs. Among its more significant provisions are amendments that would: 1. Clarify the requirement to prepare a written audit program for every audit. 2. Preclude the auditor from using conditional language in a going-concern explanatory paragraph. 3. Preclude an AICPA accounting or audit guide or auditing interpretation …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Mar. 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1995

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Mar. 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED INTERPRETATION UNDER RULE 102: Professional Services Involving Client Advocacy; 2. PROPOSED REVISION OF INTERPRETATION 102-2 UNDER RULE 102: Conflicts of Interest; 3. PROPOSED RULING UNDER RULE 102 AND RULE 301: Member Providing Services for Company Executives; 4. PROPOSED REVISION OF INTERPRETATION 101-10 UNDER RULE 101: The Effect on Independence of Relationships With Entities Included in the Governmental Financial Statements


Proposed Statement Of Position : Accounting By Participating Mortgage Loan Borrowers ;Accounting By Participating Mortgage Loan Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Participating Mortgages Task Force Jan 1995

Proposed Statement Of Position : Accounting By Participating Mortgage Loan Borrowers ;Accounting By Participating Mortgage Loan Borrowers; Exposure Draft (American Institute Of Certified Public Accountants), 1995, July 5, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Participating Mortgages Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) establishes the borrower's accounting for a participating mortgage loan if the lender participates in increases in the market value of the mortgaged real estate project, the results of operations of that mortgaged real estate project, or both. This proposed SOP requires the following: 1. At origination, the borrower should record the participating mortgage loan without allocating any of the proceeds to a liability related to the participation feature. 2. At the end of each reporting period, a participation liability should be reported equal to the amount that would be required to extinguish the participation …


Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1995

Proposed Audit And Accounting Guide : Not-For-Profit Organizations ;Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, April 14, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

This AICPA Audit and Accounting Guide has been prepared to assist nongovernmental not-for-profit organizations in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. This Guide applies to organizations that meet the definition of a not-for-profit organization included in appendix D of Financial Accounting Standards Board (FASB) Statement No. 117, Financial Statements of Not-for-Profit Organizations. Some organizations that have traditionally been considered to be not-for-profit organizations and that have been covered by American Institute of Certified Public Accountants (AICPA) Industry Audit Guides or Audit and …


Proposed Statement On Standards For Accounting And Review Services : Assembly Of Financial Statements For Internal Use Only ;Assembly Of Financial Statements For Internal Use Only; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Sept. 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1995

Proposed Statement On Standards For Accounting And Review Services : Assembly Of Financial Statements For Internal Use Only ;Assembly Of Financial Statements For Internal Use Only; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Sept. 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Accounting and Review Services Committee is issuing this proposed Statement for the reasons set forth in the preceding letter. In brief, those reasons are as follows: 1. Every entity needs timely financial information for management's use but management may not need that information in the form of financial statements that comply in all material respects with generally accepted accounting principles (GAAP) or another comprehensive basis of accounting. Many large public companies obtain this kind of information by using a "soft close," which eliminates many adjustments required for GAAP financial statements. However, Statement on Standards for Accounting and Review Services …


Comment Letters On On The Exposure Draft, "Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control - Integrated Framework Report.", American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1995

Comment Letters On On The Exposure Draft, "Amendments To Statements On Auditing Standards And Statements On Standards For Attestation Engagements To Incorporate The Internal Control - Integrated Framework Report.", American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.