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The following list of AICPA Issues Papers have been compiled using the holdings of the University of Mississippi Libraries and the 2008 Technical Practice Aids section entitled "Issues papers of the Accounting Standards Division." Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or ...
A position paper (sometimes position piece for brief items) is an essay that presents an arguable opinion about an issue – typically that of the author or some specified entity. Position papers are published in academia, in politics, in law and other domains. The goal of a position paper is to convince the audience that the opinion presented ...
Until 2017, the May issue of the American Economic Review, titled the Papers and Proceedings issue, featured the papers presented at the American Economic Association's annual meeting that January. After being selected for presentation, the papers in the Papers and Proceedings issue did not undergo a formal process of peer review.
The quality of the papers is typically ensured by having external people read the papers before they are accepted in the proceedings. The level of quality control varies considerably from conference to conference: some have only a binary accept/reject decision, others go through more thorough feedback and revisions cycles ( peer reviewing or ...
A specific type of memorandum is the policy briefing note (alternatively referred to in various jurisdictions and governing traditions as policy issues paper, policy memoranda, or cabinet submission amongst other terms), a document for transmitting policy analysis into the political decision making sphere. Typically, a briefing note may be ...
Statements of Position, which provides guidance on financial reporting topics until the FASB or GASB sets standards on the issue. Practice Bulletins, which indicate the AcSEC's views on narrow financial reporting issues not considered by the FASB or the GASB. In 1984, the FASB created the Emerging Issues Task Force (EITF). The mission of the ...
In 2001, Time Warner began publishing special newsstand "megazine" issues of Life, on topics such as the September 11 attacks and the Holy Land. These issues, which were printed on thicker paper, were more like softcover books than magazines. [clarification needed] Beginning in October 2004, Life was revived for a second time.
IRAC (/ ˈ aɪ r æ k / EYE-rak) is an acronym that generally stands for: Issue, Rule, Application, and Conclusion. It functions as a methodology for legal analysis. [ 1 ] The IRAC format is mostly used in hypothetical questions in law school and bar exams .