Issues Papers

 

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1988

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Quasi-reorganizations, American Institute of Certified Public Accountants. Quasi-reorganizations Task Force

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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, American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software

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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 Issues paper (1987 September 9), American Institute of Certified Public Accountants. Task Force on Discounting Applications

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

1986

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Accounting for options, 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, American Institute of Certified Public Accountants. Health Maintenance Organizations Task Force

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Accounting for: no load mutual fund distribution fees, American Institute of Certified Public Accountants. Stockbrokerage Auditing Subcommittee

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Accounting for loss portfolio transfers that are financing arrangements, American Institute of Certified Public Accountants. Task Force on Reinsurance Auditing and Accounting

1984

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Accounting for key-person life insurance, 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, American Institute of Certified Public Accountants. Insurance Companies Committee

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Computation of premium deficiencies in insurance enterprises, 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, 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, American Institute of Certified Public Accountants. Public Utilities Subcommittee

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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, 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, American Institute of Certified Public Accountants. Task Force on LIFO Inventory Problems

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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, 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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Accounting for medical malpractice loss contingencies (asserted and unasserted claims) and related issues of health care providers, 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, American Institute of Certified Public Accountants. Subcommittee on Health Care Matters

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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, American Institute of Certified Public Accountants. Task Force on LIFO Inventory Problems

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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, 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, American Institute of Certified Public Accountants. Committee on Nonprofit Organizations

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Depreciation of income producing real estate, American Institute of Certified Public Accountants. Committee on Real Estate Accounting

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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, American Institute of Certified Public Accountants. Employee Benefit Plans and ERISA Committee

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Accounting for installment lending activities of finance companies, American Institute of Certified Public Accountants. Finance Companies Guide Committee

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Accounting for sales of timesharing interests in real estate, 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, American Institute of Certified Public Accountants. Task Force on Consolidation Problems

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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, American Institute of Certified Public Accountants. Task Force on Mortgage Banking

1980

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Accounting by lease brokers, American Institute of Certified Public Accountants. Accounting Standards Executive Committee

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Disclosure of related party transactions and economic dependency, American Institute of Certified Public Accountants. Disclosure of Related Parties Task Force

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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, American Institute of Certified Public Accountants. Insurance Companies Committee

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Accounting for intangibles in the motor carrier industry, American Institute of Certified Public Accountants. Motor Carrier Special Committee

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Accounting in consolidation for issuances of a subsidiary's stock, 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, 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, American Institute of Certified Public Accountants. Task Force on Impairment of Value

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Accounting for transfers of receivables with recourse, 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, 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; Personal financial statements, American Institute of Certified Public Accountants

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Personal financial statements; Issues paper (1979 February 26), 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, 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, American Institute of Certified Public Accountants. Accounting Standards Executive Committee

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Joint venture accounting, 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, American Institute of Certified Public Accountants. Committee on Real Estate Accounting

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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, American Institute of Certified Public Accountants. Committee on Savings and Loan Associations

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Accounting for grants received from governments, American Institute of Certified Public Accountants. International Technical Standards Subcommittee

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Accounting for project financing arrangements, American Institute of Certified Public Accountants. Off Balance Sheet Financing Arrangements

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Push down accounting, American Institute of Certified Public Accountants. Task Force on Consolidation Problems

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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, American Institute of Certified Public Accountants. Task Force on Mortgage Banking

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Accounting for time paid not worked, American Institute of Certified Public Accountants. Task Force on Time Paid Not Worked

1978

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Accounting for termination indemnities, American Institute of Certified Public Accountants. Accounting Standards Division

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Reporting finance subsidiaries in consolidated financial statements, 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, American Institute of Certified Public Accountants. Accounting Standards Executive Committee

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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, 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

1949

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Accounting techniques used in published corporate annual reports. Third annual survey, by the Research Department, American Institute of Accountants, of current practice of more than 525 large American corporations covering fiscal years ending July 1, 1948 to June 30, 1949; Accounting trends & techniques, 1948/49, American Institute of Accountants

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Accounting trends in corporate reports; Accounting trends & techniques, 1947/48, American Institute of Accountants