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2000

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Institution
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Articles 241 - 264 of 264

Full-Text Articles in Taxation

Annual Report 2000, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board Jan 2000

Annual Report 2000, American Institute Of Certified Public Accountants. Sec Practice Section. Public Oversight Board

AICPA Annual Reports

No abstract provided.


Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2000, For Academic Year 1998-99, Beatrice Sanders, Leticia B. Romeo Jan 2000

Supply Of Accounting Graduates And The Demand For Public Accounting Recruits, 2000, For Academic Year 1998-99, Beatrice Sanders, Leticia B. Romeo

AICPA Annual Reports

No abstract provided.


Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Proposed Statement On Standards For Attestation Engagements : Attestation Standards, Revision And Recodification;Attestation Standards, Revision And Recodification; Exposure Draft (American Institute Of Certified Public Accountants), 2000, Apr.14, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The following is a summary of the significant proposed changes to the attestation standards. 1. This proposed SSAE would supersede SSAE Nos. 1 through 9 (a list of these Statements is included in the transmittal letter to this proposal). 2. The body of the attestation standards is codified and organized in AT sections in the AICPA Professional Standards. This proposed SSAE would change the numbering and order of the AT sections. This reorganization and renumbering will be effected with the approval of the new standard. This exposure draft retains the existing AT section numbers. 3. The proposed revision of AT …


Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force Jan 2000

Proposed Statement Of Position : Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others ;Accounting By Certain Financial Institutions And Entities That Lend To Or Finance The Activities Of Others; Exposure Draft (American Institute Of Certified Public Accountants), 2000, May 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Guides Combination Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) reconciles and conforms, as appropriate, the accounting and financial reporting provisions established by the AICPA Audit and Accounting Guides Banks and Savings Institutions, Audits of Credit Unions, and Audits of Finance Companies. The proposed SOP also explicitly incorporates mortgage companies and corporate credit unions in its scope. The final SOP will be incorporated in a new AICPA Audit and Accounting Guide, which will supersede the existing Guides.* The AICPA Industry Audit and Accounting Guides fall into category (b) of generally accepted accounting principles (GAAP) in the hierarchy established by AICPA Statement on Auditing Standards …


Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 2000

Comment Letters On Proposed Statement Of Position, Amendment To Scope Of Statement Of Position 95-2, Financial Reporting By Nonpublic Investment Partnerships, To Include Commodity Pools, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Comment Letters On Proposed Statement On Auditing Standards: Omnibus Statement On Auditing Standards -- 2000, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Changes Needed To Sec Rulemaking Proposal To Reflect Isb Projects On Employment With Audit Clients And Appraisal And Valuation Services, Independence Standards Board Jan 2000

Changes Needed To Sec Rulemaking Proposal To Reflect Isb Projects On Employment With Audit Clients And Appraisal And Valuation Services, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Independence Standards Board Press Release: Independence Standards Board Issues Employment Standards Nd Defers Action On Current Exposure Drafts, Independence Standards Board Jan 2000

Independence Standards Board Press Release: Independence Standards Board Issues Employment Standards Nd Defers Action On Current Exposure Drafts, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Statement Of Position 00-3;, American Institute Of Certified Public Accountants. Demutualization Task Force Jan 2000

Accounting By Insurance Enterprises For Demutualizations And Formations Of Mutual Insurance Holding Companies And For Certain Long-Duration Participating Contracts; Statement Of Position 00-3;, American Institute Of Certified Public Accountants. Demutualization Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Report To The United States Independence Standards Board: Research Into Perceptions Of Auditor Independence And Objectivity - Phase Ii, July 2000, Earnscliffe Research & Communications, Independence Standards Board Jan 2000

Report To The United States Independence Standards Board: Research Into Perceptions Of Auditor Independence And Objectivity - Phase Ii, July 2000, Earnscliffe Research & Communications, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Exposure Draft: Statement Of Independence Concepts - A Conceptual Framework For Auditor Independence, November 2000; Ed 00-2, Independence Standards Board Jan 2000

Exposure Draft: Statement Of Independence Concepts - A Conceptual Framework For Auditor Independence, November 2000; Ed 00-2, Independence Standards Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


U.S. Tax Aspects Of Doing Business Abroad;, Michael L. Moore, Edmund Outslay Jan 2000

U.S. Tax Aspects Of Doing Business Abroad;, Michael L. Moore, Edmund Outslay

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Today's Hottest Device In Estate Planning : The Family Limited Partnership;, Alan R. Eber Jan 2000

Cpa's Guide To Today's Hottest Device In Estate Planning : The Family Limited Partnership;, Alan R. Eber

Guides, Handbooks and Manuals

No abstract provided.


Cpa's Guide To Restaurant Management Strategies : Accounting, Cost Controls, And Analysis;, Marsha Huber Jan 2000

Cpa's Guide To Restaurant Management Strategies : Accounting, Cost Controls, And Analysis;, Marsha Huber

Guides, Handbooks and Manuals

No abstract provided.


Winning Tax Moves For 2000: A Cpa's Guide For Taxpayers;, American Institute Of Certified Public Accountants Jan 2000

Winning Tax Moves For 2000: A Cpa's Guide For Taxpayers;, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


10 Ways To Simplify The Tax Code: A Joint Initiative Of The Aba Tax Section, Tei And Aicpa, American Institute Of Certified Public Accountants (Aicpa), American Bar Association. Tax Section, Tax Executives Institute Jan 2000

10 Ways To Simplify The Tax Code: A Joint Initiative Of The Aba Tax Section, Tei And Aicpa, American Institute Of Certified Public Accountants (Aicpa), American Bar Association. Tax Section, Tax Executives Institute

Guides, Handbooks and Manuals

No abstract provided.


Aicpa/Cica Webtrust Program For Certification Authorities, August 25, 2000, Version 1.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Aicpa/Cica Webtrust Program For Certification Authorities, August 25, 2000, Version 1.0, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Digest Of State Accountancy Laws And State Board Regulations - 2000, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy Jan 2000

Digest Of State Accountancy Laws And State Board Regulations - 2000, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy

AICPA Annual Reports

No abstract provided.


Tabulation Of Cpas As Of August 1, 2000, American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Tabulation Of Cpas As Of August 1, 2000, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Cpa's Guide To Accounting, Auditing, And Tax For Construction Contractors, American Institute Of Certified Public Accountants (Aicpa) Jan 2000

Cpa's Guide To Accounting, Auditing, And Tax For Construction Contractors, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2000

Personnel Management Element Of A Firm's System Of Quality Control-- Competencies Required By A Practitioner-In-Charge Of An Attest Engagement; Statement On Quality Control Standards 5, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.


Webtrust Program : Availability Principle And Criteria, Version 3.0, October 24, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 24, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants Jan 2000

Webtrust Program : Availability Principle And Criteria, Version 3.0, October 24, 2000; Exposure Draft (American Institute Of Certified Public Accountants), 2000, October 24, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants

AICPA Professional Standards

No abstract provided.


Information For Uniform Cpa Examination Candidates, Effective November 2000, American Institute Of Certified Public Accountants Jan 2000

Information For Uniform Cpa Examination Candidates, Effective November 2000, American Institute Of Certified Public Accountants

Examinations and Study

No abstract provided.


Uniform Cpa Examination, 2000 Edition, Selected Questions & Unofficial Answers Supplement Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Board Of Examiners Jan 2000

Uniform Cpa Examination, 2000 Edition, Selected Questions & Unofficial Answers Supplement Indexed To Content Specification Outlines, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.