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1979 January 11: Accounting for Time Paid but Not Worked full-text: Superseded by FASB Statement 43 1979 January 15: Meaning of "In Substance a Repossession or Foreclosure" and Accounting for Partial Refinancing of Troubled Real Estate Loans Under FASB Statement No. 15 full-text: Superseded by AICPA Practice Bulletin No. 7 1979 February 26
SAS No. 122, Clarification and Recodification, contains the Preface to Codification of Statements on Auditing Standards, Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards, and 39 clarified SASs.
The list was compiled using the resources of the University of Mississippi library. The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000.
The U.S. Treasury Department has delayed the deadline for millions of small businesses to Jan. 13, 2025, to file a new form, known as a Beneficial Ownership Information report.
1974 April 5 74-4: Accounting for future losses full-text: 1974 April 25 74-5: Accounting for foreign currency translation, May 17, 1974 full-text: 1974 April 25 74-6: Recognition of profit on sales of receivables with recourse full-text: 1974 June 14 74-8: Financial accounting and reporting by colleges and universities full-text: 1974 August ...
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]
AICPA, which publishes the audit standards and code of ethics that the responsible or engaged parties are expected to follow; Subservice organization , A service organization used by a service organization that is the responsible party; and
Technical Information Service Inquiries and Replies included in AICPA Technical Practice Aids; Accounting textbooks, handbooks, and articles. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards. [5]