Issues Papers

 

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1988

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Quasi-reorganizations; Issues paper (1988 September 22), American Institute of Certified Public Accountants. Quasi-reorganizations Task Force

1987

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Software revenue recognition; Issues paper (1987 April 21), American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software

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Use of discounting in financial reporting for monetary items with uncertain terms other than those covered by existing authoritative literature; Issues paper (1987 September 9), American Institute of Certified Public Accountants. Task Force on Discounting Applications

1986

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Accounting for options; Issues paper (1986 March 6), American Institute of Certified Public Accountants. Accounting Standards Division. Task Force on Options

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Accounting for estimated credit losses on loan portfolios; Issues paper (1986 February 14), American Institute of Certified Public Accountants. Task Force on Accounting for Loan Origination Fees and Initial Direct Costs

1985

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Accounting by health maintenance organizations and associated entities; Issues paper (1985 June), American Institute of Certified Public Accountants. Health Maintenance Organizations Task Force

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Accounting for: no load mutual fund distribution fees; Issues paper (1985 December 11), American Institute of Certified Public Accountants. Stockbrokerage Auditing Subcommittee

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Accounting for loss portfolio transfers that are financing arrangements; Issues paper (1985 January 16), American Institute of Certified Public Accountants. Task Force on Reinsurance Auditing and Accounting

1984

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Accounting for key-person life insurance; Issues paper (1984 October 31), American Institute of Certified Public Accountants. Corporate-owned Life Insurance Task Force

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Accounting for income taxes of stock life insurance companies; Issues paper (1984 July 12), American Institute of Certified Public Accountants. Insurance Companies Committee

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Computation of premium deficiencies in insurance enterprises; Issues paper (1984 March 26), American Institute of Certified Public Accountants. Insurance Companies Committee

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Accounting by stock life insurance companies for annuities, universal life insurance, and related products : and accounting for nonguaranteed-premium contracts; Issues paper (1984 November 5), American Institute of Certified Public Accountants. Insurance Companies Committee and Nonguaranteed-Premium Products Task Force

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Application of concepts in FASB statement of financial accounting standards no. 71 to emerging issues in the public utility industry; Issues paper (1984 October 15), American Institute of Certified Public Accountants. Public Utilities Subcommittee

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Accounting for costs of software for sale or lease; Issues paper (1984 February 17), American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software

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Identification and discussion of certain financial accounting and reporting issues concerning LIFO inventories; Issues paper (1984 November 30), American Institute of Certified Public Accountants. Task Force on LIFO Inventory Problems

1983

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Accounting for nonrefundable fees of originating or acquiring loans and acquisition costs of loan and insurance activities; Issues paper (1983 September 20), American Institute of Certified Public Accountants. Task Force on Accounting for Loan Origination Fees and Initial Direct Costs

1982

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Accounting for employee capital accumulation plans; Issues paper (1982 November 4), American Institute of Certified Public Accountants. Accounting Standards Division. Task Force on APB Opinion 25

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Issues Paper: Accounting for Employee Capital Accumulation Plans (Appendixes) Draft 5/28/82, American Institute of Certified Public Accountants. Accounting Standards Division. Task Force on APB Opinion 25

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Issues Paper: Accounting for employee capital accumulation plans, Draft 5/14/82, American Institute of Certified Public Accountants. Accounting Standards Division. Task Force on APB Opinion 25

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Accounting for medical malpractice loss contingencies (asserted and unasserted claims) and related issues of health care providers; Issues paper (1982 August 13), American Institute of Certified Public Accountants. Medical Malpractice Self-Insurance Task Force

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Financial reporting by health care entities of the proceeds of tax exempt bonds and funds limited as to use; Issues paper (1982 November 1), American Institute of Certified Public Accountants. Subcommittee on Health Care Matters

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Acceptability of "simplified LIFO" for financial reporting purposes; Issues paper (1982 October 14), American Institute of Certified Public Accountants. Task Force on LIFO Inventory Problems

1981

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Accounting by agricultural producers and agricultural cooperatives; Issues paper (1981 July 31), American Institute of Certified Public Accountants. Agribusiness Special Committee

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Accounting for joint costs of multipurpose informational materials and activities of nonprofit organizations; Issues paper (1981 July 16), American Institute of Certified Public Accountants. Committee on Nonprofit Organizations

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Depreciation of income producing real estate; Issues paper (1981 November 16), American Institute of Certified Public Accountants. Committee on Real Estate Accounting

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Accounting and reporting by defined contribution plans; Issues paper (1981 March 17), American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Committee

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Accounting and reporting by health and welfare benefit plans; Issues paper (1981 March 17), American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Committee

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Accounting for installment lending activities of finance companies; Issues paper (1981 June 25), American Institute of Certified Public Accountants. Finance Companies Guide Committee

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Accounting for sales of timesharing interests in real estate; Issues paper (1981 April 10), American Institute of Certified Public Accountants. Real Estate Accounting Committee

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Certain issues that affect accounting for minority interest in consolidated financial statements; Issues paper (1981 March 17), American Institute of Certified Public Accountants. Task Force on Consolidation Problems

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Accounting for bulk purchases of mortgages between mortgage bankers; Issues paper (1981 August 3), American Institute of Certified Public Accountants. Task Force on Mortgage Banking

1980

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Accounting by lease brokers; Issues paper (1980 June 20), American Institute of Certified Public Accountants. Accounting Standards Executive Committee

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Disclosure of related party transactions and economic dependency; Issues paper (1980 December 10), American Institute of Certified Public Accountants. Disclosure of Related Parties Task Force

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Accounting for mortgage guaranty insurance; Issues paper (1980 January 8), American Institute of Certified Public Accountants. Insurance Companies Committee

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Accounting for intangibles in the motor carrier industry; Issues paper (1980 August 13), American Institute of Certified Public Accountants. Motor Carrier Special Committee

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Accounting in consolidation for issuances of a subsidiary's stock; Issues paper (1980 June 3), American Institute of Certified Public Accountants. Task Force on Consolidation Problems

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Accounting for forward placement and standby commitments and interest rate futures contracts; Issues paper (1980 December 16), American Institute of Certified Public Accountants. Task Force on Forward Commitments and Interest Rate Futures

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Accounting for the inability to fully recover the carrying amounts of long lived assets; Issues paper (1980 July 15), American Institute of Certified Public Accountants. Task Force on Impairment of Value

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Accounting for transfers of receivables with recourse; Issues paper (1980 March 20), American Institute of Certified Public Accountants. Task Force on Off Balance Sheet Financing Arrangements

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Accounting for vested pension benefits existing or arising when a plant is closed or a business segment is discontinued; Issues paper (1980 February 5), American Institute of Certified Public Accountants. Task Force on Pension Plans and Pension Costs

1979

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Issues paper on personal financial statements (February 26, 1979), American Institute of Certified Public Accountants

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Accounting by investors for distributions received in excess of their investment in a joint venture; Issues paper (1979 October 8), American Institute of Certified Public Accountants. Accounting Standards Executive Committee

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Accounting for allowances for losses on certain real estate and loans and receivables collaterized by real estate; Issues paper (1979 June 21), American Institute of Certified Public Accountants. Accounting Standards Executive Committee

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Joint venture accounting; Issues paper (1979 July 17), American Institute of Certified Public Accountants. Accounting Standards Executive Committee

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Meaning of "in substance a repossession or foreclosure" and accounting for partial refinancings of troubled real estate loans under FASB statement no. 15; Issues paper (1979 January 15), American Institute of Certified Public Accountants. Committee on Real Estate Accounting

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Accounting for repurchase, reverse repurchase, dollar repurchase and dollar reverse repurchase agreements for saving and loan associations; Issues paper (1979 August 7), American Institute of Certified Public Accountants. Committee on Savings and Loan Associations

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Accounting for grants received from governments; Issues paper (1979 October 16), American Institute of Certified Public Accountants. International Technical Standards Subcommittee

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Accounting for project financing arrangements; Issues paper (1979 Februrary 26), American Institute of Certified Public Accountants. Off Balance Sheet Financing Arrangements

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Push down accounting; Issues paper (1979 October 30), American Institute of Certified Public Accountants. Task Force on Consolidation Problems

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Accounting for bulk purchases of mortgages between mortgage bankers; Issues paper (1979 October 15), American Institute of Certified Public Accountants. Task Force on Mortgage Banking

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Accounting for time paid not worked; Issues paper (1979 January 11), American Institute of Certified Public Accountants. Task Force on Time Paid Not Worked

1978

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Accounting for termination indemnities; Issues paper (1978 December 12), American Institute of Certified Public Accountants. Accounting Standards Division

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Reporting finance subsidiaries in consolidated financial statements; Issues paper (1978 December 27), American Institute of Certified Public Accountants. Accounting Standards Division

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Uncertainties; Issues paper (1978 December 20), American Institute of Certified Public Accountants. Accounting Standards Executive Committee

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Accounting for changes in estimates; Issues paper (1978 December 12), American Institute of Certified Public Accountants. Task Force on Accounting for Changes in Estimates

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Accounting for involuntary conversions; Issues paper (1978 December 20), American Institute of Certified Public Accountants. Task Force on Involuntary Conversions

1977

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Issues Paper: Employee Benefit Plans: Auditing Procedures for Bank Trusteed Assets and Related Transactions and Supplemental Issue, April 30, 1977, American Institute of Certified Public Accountants. Auditing Standards Division