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Accounting principles and reporting practices for certain nonprofit organizations full-text: 1978 December 31 79-1: Accounting for municipal bond funds; proposal to the Financial Accounting Standards Board to amend AICPA industry audit guide, Audits of investment companies full-text: 1979 January 15 79-2: Accounting by cable television ...
Reports on the Application of Accounting Principles full-text: July 1986 51: Reporting on Financial Statements Prepared for Use in Other Countries full-text: July 1986 52: Omnibus Statement on Auditing Standards-1987 full-text: April 1988 53: The Auditor's Responsibility to Detect and Report Errors and Irregularities full-text: April 1988 54
The Sustainability Accounting Standards Board (SASB) is a non-profit organization, founded in 2011 by Jean Rogers [1] to develop sustainability accounting standards. Investors, lenders, insurance underwriters, and other providers of financial capital are increasingly attuned to the impact of environmental, social, and governance (ESG) factors on the financial performance of companies, driving ...
Following the Enron scandal some countries removed or limited auditors' rights to self-regulation and set up independent, not-for-profit organisations to regulate the conduct of auditors. (In the EU it is compulsory to have a dedicated supervisory authority, cf. 8th European Directive ).
Their accounting procedures include a “sociocultural” account, for carrying out activities related to workers’ well-being and other collective aspects approved by their assembly. Up to 50 percent of their profits may be distributed, and up to 70 percent when they have been profitable for three years or more.
The Uniform Prudent Management of Institutional Funds Act (UPMIFA) is a uniform act that provides guidance on investment decisions and endowment expenditures for nonprofit and charitable organizations.
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AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...