Issues Papers
1988
Quasi-reorganizations; Issues paper (1988 September 22), American Institute of Certified Public Accountants. Quasi-reorganizations Task Force
1987
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
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
Accounting for options; Issues paper (1986 March 6), American Institute of Certified Public Accountants. Accounting Standards Division. Task Force on Options
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
Accounting by health maintenance organizations and associated entities; Issues paper (1985 June), American Institute of Certified Public Accountants. Health Maintenance Organizations Task Force
Accounting for: no load mutual fund distribution fees; Issues paper (1985 December 11), American Institute of Certified Public Accountants. Stockbrokerage Auditing Subcommittee
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
Accounting for key-person life insurance; Issues paper (1984 October 31), American Institute of Certified Public Accountants. Corporate-owned Life Insurance Task Force
Accounting for income taxes of stock life insurance companies; Issues paper (1984 July 12), American Institute of Certified Public Accountants. Insurance Companies Committee
Computation of premium deficiencies in insurance enterprises; Issues paper (1984 March 26), American Institute of Certified Public Accountants. Insurance Companies Committee
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
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
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
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
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
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
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
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
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
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
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
Accounting by agricultural producers and agricultural cooperatives; Issues paper (1981 July 31), American Institute of Certified Public Accountants. Agribusiness Special Committee
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
Depreciation of income producing real estate; Issues paper (1981 November 16), American Institute of Certified Public Accountants. Committee on Real Estate Accounting
Accounting and reporting by defined contribution plans; Issues paper (1981 March 17), American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Committee
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
Accounting for installment lending activities of finance companies; Issues paper (1981 June 25), American Institute of Certified Public Accountants. Finance Companies Guide Committee
Accounting for sales of timesharing interests in real estate; Issues paper (1981 April 10), American Institute of Certified Public Accountants. Real Estate Accounting Committee
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
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
Accounting by lease brokers; Issues paper (1980 June 20), American Institute of Certified Public Accountants. Accounting Standards Executive Committee
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
Accounting for mortgage guaranty insurance; Issues paper (1980 January 8), American Institute of Certified Public Accountants. Insurance Companies Committee
Accounting for intangibles in the motor carrier industry; Issues paper (1980 August 13), American Institute of Certified Public Accountants. Motor Carrier Special Committee
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
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
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
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
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
Issues paper on personal financial statements (February 26, 1979), American Institute of Certified Public Accountants
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
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
Joint venture accounting; Issues paper (1979 July 17), American Institute of Certified Public Accountants. Accounting Standards Executive Committee
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
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
Accounting for grants received from governments; Issues paper (1979 October 16), American Institute of Certified Public Accountants. International Technical Standards Subcommittee
Accounting for project financing arrangements; Issues paper (1979 Februrary 26), American Institute of Certified Public Accountants. Off Balance Sheet Financing Arrangements
Push down accounting; Issues paper (1979 October 30), American Institute of Certified Public Accountants. Task Force on Consolidation Problems
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
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
Accounting for termination indemnities; Issues paper (1978 December 12), American Institute of Certified Public Accountants. Accounting Standards Division
Reporting finance subsidiaries in consolidated financial statements; Issues paper (1978 December 27), American Institute of Certified Public Accountants. Accounting Standards Division
Uncertainties; Issues paper (1978 December 20), American Institute of Certified Public Accountants. Accounting Standards Executive Committee
Accounting for changes in estimates; Issues paper (1978 December 12), American Institute of Certified Public Accountants. Task Force on Accounting for Changes in Estimates
Accounting for involuntary conversions; Issues paper (1978 December 20), American Institute of Certified Public Accountants. Task Force on Involuntary Conversions
1977
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