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Dictionaries and Encyclopedias
Professional Literature
Dictionaries and Encylcopedias
Professional Literature
- American Institute of Certified Public Accountants
Originating in 1887, this professional body of accountants provides advice to government agencies and issues technical guidance to members. AICPA publishes a wide range of materials relating to the practice of accounting, auditing, taxation, and management services.
Accountancy Law Reporter
State-by-state coverage of statutes and regulations governing admissions to practice, restrictions on practicing ac Ross state lines and requirements for continuing professional education.
Accounting Research Studies
A series of 15 studies, issued between 1961 - 1973, providing a forum for discussion and documentation of accounting problems. Not conclusive, the Studies furnished a vehicle for consideration prior to issuance of pronouncements by the Accounting Principles Board.
Accounting Trends and Techniques
Annual statistical analysis of the financial reporting practices of 600 U.S. Corporations, as represented in their annual reports to stockholders.
AICPA Audit and Accounting Guides
Recommendations of various AICPA committees, subcommittees and task forces on the application of generally accepted auditing standards to audits in specific industries. Brings together in one loose-leaf service the General Guides, Industry Guides, related Statements of Position, Audit Risk Alerts and related Exposure Drafts.
APB Accounting Principles
Opinions and Statements of the Accounting Principles Board, together with some Accounting Research Bulletins, Accounting Terminology Bulletins and excerpts from the Code of Professional Ethics and Accounting Interpretations. (The Accounting Principles Board, founded by AICPA in 1959, issued pronouncements on accounting principles. The APB was superseded in 1973 by the Financial Accounting Standards Board.
Audit and Accounting Manual
Non-authoritative audit tools and illustrations of procedures.
Audit Risk Alerts
Issued individually on various topics.
Auditing Research Monographs
Codification of Statements on Auditing Standards
Compiled from AICPA Professional Standards.
Exposure Drafts
Proposed Statements of Position (SOP) on auditing standards, issued for public comment.
Financial Statement Preparation Manual
Non-authoritative practice aids.
Index to Accounting and Auditing Technical Pronouncements
Annual guide to pronouncements.
Industry Audit Guides
Auditing procedures and accounting practices relating to financial statements of companies in a particular industry.
Professional Standards
Currently effective pronouncements on professional standards. Vol. l contains Statements on Auditing Standards. Vol. ll contains Code of Professional Conduct, AICPA Bylaws, International Accounting and Auditing Standards, Standards for Management Advisory Services, Quality Control and Statements on Responsibilities in Tax Practice.
Statement of Position
Recommendations of various committees on auditing standards.
Statement on Auditing Standards
Official pronouncements of the AICPA Auditing Standards Board relating to external audits by public accountants. These are codifications containing the ten generally accepted auditing standards (GAAS) and interpretations to be followed in applying them. As of February, 1995 there were 74 statements.
Technical Practice Aids
Technical information service containing inquiries and replies; also Statements of Position (SOP) from Accounting Standards Division and Auditing Standards Division and Issues Papers from the Accounting Standards Division
Uniform CPA Examination
Selected questions and unofficial answers, indexed to content specification outline.
Financial Accounting Standards Board
Established in 1973 as an outgrowth of the AICPA, the Financial Accounting Standards Board (FASB) assumed primary responsibility for establishing generally accepted accounting principles (GAAP) for the U.S. private sector.
Accounting Standards
Integration of accounting and reporting standards, drawn from AICPA Research Bulletins, APB Opinions, FASB Statements of Financial Accounting Standards and FASB Interpretations. Vol. 1 - General Standards; Vol. 2 - Industry Standards.
Discussion Memoranda
Prepared as a basis for public comment precedent to the possible issuance of an exposure draft. Issued individually.
EITF Abstracts
Summary of proceedings of FASB's Emerging Issues Task Force. Each abstract deals with an accounting issue affecting financial reporting and problems in implementing official pronouncements. Includes index.
Exposure Drafts
Drafts of proposed statements of financial accounting concepts or standards issued by the Board for public comment.
Interpretations
Issued by the Board to clarify, explain or elaborate on existing FASB Statements of Financial Accounting Standards.
Research Report
Occasional reports based on work undertaken by FASB staff or others in cooperation with the Board. Announced in Status Report
Special Report
Occasional special reports based on work undertaken by FASB staff or others in cooperation with the Board. Announced in Status Report.
Statements of Financial Accounting Concepts
Pronouncements that set forth the objectives, qualitative characteristics and other concepts that guide selection of economic events to be recognized and measured for financial reporting and their display in financial statements.
Statement of Financial Accounting Standards
Standards of financial accounting (SFAS) that govern the preparation of financial reports. As of May, 1995 122 Standards have been issued.
Status Report
Monthly update on FASB agenda projects, research and additional technical activities.
Technical Bulletins
Question and answer bulletins issued by FASB addressing emerging problems, implementation issues and specialized industry accounting questions.
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