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16-01: 1959: Generally accepted accounting principles for contractors full-text: 16-01a: 1959: Auditing in the construction industry full-text: 16-02: 1965: Audits of Construction contractors full-text: 16-03: 1981: Construction contractors full-text: 16-04: 1990: Audits of Construction contractors as of December 31, 1990 full-text: 16-05: 1992
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 ...
16: The Independent Auditor's Responsibility full-text: ... AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007 full-text: June 1, 2007 See also
Thus, in 1959, the AICPA created the Accounting Principles Board (APB), whose mission it was to develop an overall conceptual framework. It issued 31 opinions until it was dissolved in 1973. Realizing the need to reform the APB, leaders in the accounting profession appointed a Study Group on the Establishment of Accounting Principles (commonly ...
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 ...
1981 July 16: Accounting for Joint Costs of Multipurpose Informational Materials and Activities of Nonprofit Organizations full-text: superseded by SOP 87-2 1981 August 3: Accounting for Bulk Purchases of Mortgages full-text: superseded by FASB Statement No. 65 1981 November 16: Depreciation of Income Producing Real Estate full-text: 1982 August 13
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 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]
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