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1980 December 16: Accounting for Forward Placement and Standby Commitments and Interest Rate Futures Contracts full-text: superseded by FASB Statement No. 80 1981 March 17: Accounting and reporting by health and welfare benefit plans full-text: 1981 March 17: Accounting and reporting by defined contribution plans full-text: 1981 March 17
31-16: 2006: Health care organizations, with conforming changes as of May 1, 2006 full-text: 31-17: 2007: Health care organizations, with conforming changes as of May 1, 2007 full-text: 31-18: 2008: Health care organizations, with conforming changes as of May 1, 2008 full-text: 31-19: 2009: Health care entities, with conforming changes as of ...
The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current U.S. Auditing Standards are available at the AICPA's Web site.
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 ...
Reporting of investment contracts held by health and welfare benefit plans and defined-contribution pension plans, September 23, 1994; amendment to AICPA Audit and accounting guide, Audits of employee benefit plans, and SOP 92-6, Accounting and reporting by health and welfare benefit plans full-text: 1994 September 23 94-5
Examples of nonauthoritative accounting guidance and literature include the following: [4] Practices that are widely recognized and prevalent either generally or in the industry; FASB Concepts Statements; American Institute of Certified Public Accountants (AICPA) Issues Papers
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.
The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973. Its mission was to develop an overall conceptual framework of US generally accepted accounting principles (US GAAP). APB was the main organization setting the US GAAP and its ...