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Audits of investment companies, with conforming changes as of May 1, 2002 full-text: 34-15: 2003: Audits of investment companies, with conforming changes as of May 1, 2003 full-text: 34-16: 2004: Investment companies, with conforming changes as of May 1, 2004 full-text: 34-17: 2006: Investment companies, with conforming changes as of May 1 ...
Clarification of the scope of the audit and accounting guide investment companies and accounting by parent companies and equity method investor for investments in investment companies: 2007 June 11 09-1: Performing agreed-upon procedures engagements that address the completeness, accuracy, or consistency of XBRL-tagged data full-text: 2009 ...
Accounting for: no load mutual fund distribution fees full-text: 1986 February 14: Accounting for Estimated Credit Losses on Loan Portfolios full-text: incorporated in Audits of finance Companies: 1986 March 6: Accounting for Options full-text: 1987 April 21: Software Revenue Recognition full-text: superseded by SOP 91-1 1987 September 9
With the permission of the AICPA, the full text of Standards 1–101 has been posted on the website of the Digital Accounting Collection at the J.D. Williams Library of the University of Mississippi. Links to these full-text records appear in the List of Statements of Auditing Standards below.
Long-term investments full-text: 1972 July 52: Reports on internal control based on criteria established by governmental agencies full-text: 1972 October 53: Reporting on consistency and accounting changes (supersedes chapter 8 of statement on auditing procedure no. 33) full-text: 1972 November 54
The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]
We're firmly in awards season with the 2024 college football regular season and conference championships complete.. While the 2024 Heisman Trophy will be awarded on Saturday, the nation's top ...
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
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