ARTICLES - Professional Issues - A FRAMEWORK FOR AUDITOR INDEPENDENCE - What concepts and principles will the ISB use in future standard setting? An ED proposes a structure for analyzing key issues.
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|Authors:||McCrath, Susan ; Siegel, Arthur ; Dunfee, Thomas W. ; Glazer, Alan S. ; Jaenicke, Henry R.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 191.2001, 1, p. 39
Not-for-Profit - COPING WITH NPO STANDARDS -- IT'S NOT DIFFICULT - Not-for-profit organizations have been affected by a number of financial reporting pronouncements in recent years. CPAs can learn some important lessons from how one hypothetical organization handled the often complicated implementation process
Benson, Martha L., (1998)
NEW AICPA AUDIT AND ACCOUNTING GUIDE FOR NPOs - Three Financial Accounting Standards Board statements and changes in practice made much of the existing industry-specific guidance for NPOs obsolete. In response, the American Institute of CPAs completely rewrote its guidance. The result, the audit and accounting guide Not-for-Profit Organizations, provides guidelines for preparing and auditing the ...
Glazer, Alan S., (1996)
Benson, Martha L., (1995)
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