Add to ORKGBecause of the wide variety of types of service transactions and the different characteristics of each type, diverse accounting methods have evolved to apply the fundamental principles to service revenues and costs. Furthermore, diverse accounting methods are used by entities engaging in similar transactions. The Division believes that the range of alternative accounting methods should be narrowed.https://egrove.olemiss.edu/aicpa_sop/1373/thumbnail.jp
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This proposed Statement provides guidance on procedures that should be considered to attempt to dete...
Given the increasing number of members of the AICPA who are performing business valuation engagement...
In recent years, accountants, investors, and other users of financial statements have expressed conc...
Because of the wide variety of types of service transactions and the different characteristics of ea...
The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provi...
Management, accountants, and others often consult with professionals, including other accountants, o...
This Statement provides that a CPA may be engaged to compile or review annual or interim financial s...
This proposed Statement amends the reporting standards for a compilation of financial statements by ...
This proposed Statement provides guidance on how, under certain crcumstances, one independent audito...
This Statement establishes a requirement that the independent auditor obtain certain written represe...
Since a large number of nonprofit organizations are not covered by any of the industry audit guides ...
This proposed Statement provides guidance on procedures that should be considered to attempt to dete...
Given the increasing number of members of the AICPA who are performing business valuation engagement...
In recent years, accountants, investors, and other users of financial statements have expressed conc...