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New Edition--Employee Benefit Plans-Audit and Accounting Guide (No. 012595CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. 07). Acquire definitive guidance for successful solutions to the unique problems of auditing and reporting on financial statements for all types of employee benefit plans. This must-have guide--updated with conforming changes as of Mar. 1, 2005--provides easy-to-follow guidance to prepare, audit and report on financial statements of employee benefit plans. $55 member/$68.75 non-member.

New Edition--Employee Benefit Plans Industry Developments--Audit Risk Alert (No. 022415CPA07). Get current on Important issues that require special audit considerations. The Employee Benefit Plans ARA Ara or Arrah (both: ŭ`rə), city (1991 pop. 157,082), Bihar state, NE India, on the Son Canal. A major road and rail junction, it is the administrative center for a district that produces grain, sugarcane, and oilseed.  provides concise information about how recent industry, regulatory and professional developments may affect bur clients and your audits. $25 member/$31.25 non-member.

Revised Edition--Auditing Derivative Instruments Derivative instruments

Contracts such as options and futures whose price is derived from the price of an underlying financial asset.
, Hedging Activities, and Investments in Securities (No. 012525CPA07). The first new edition since the guide was originally released in 2001, the Auditing Derivative Instruments, Hedging Activities, and Investments" in Securities guide has been upgraded to reflect all the latest accounting literature issued since FASB Statement FASB Statement

A standard set by the Financial Accounting Standards Board regarding a financial accounting and reporting method. Essentially, FASB statements determine the acceptable accounting practices that Certified Public Accountants use in reporting
 No. 133, as well as new auditing requirements, including SAS (1) (SAS Institute Inc., Cary, NC, www.sas.com) A software company that specializes in data warehousing and decision support software based on the SAS System. Founded in 1976, SAS is one of the world's largest privately held software companies. See SAS System.  No. 101 on auditing fair value. $45 member/$56.25 non-member. Available July 29.

New Edition--Government Auditing Standards and Circular--133 Audits (No. 012745CPA07). This guide, as of May 1, 2005, has been updated to reflect all relevant new auditing standards and other guidance that has been issued over the past year. Moreover, key clarifications have been added to the guide to address practice issues that have arisen recently. $55/$68.75 non-member. Available July 29.

New Edition--State and Local Governments (No. 012665CPA07). Significant changes to this edition include: revised or enhanced Information to alert accountants and auditors to (1) the issuance or effective dates of GASB GASB Governmental Accounting Standards Board  pronouncements through Statement No. 46, Net Assets Restricted by Enabling Legislation, and Technical Bulletin 2004-2, Recognition of Pension and Other Postemployment Benefit Expenditures/ Expense and Liabilities by Cost-Sharing Employers: and (2) guidance in the GASB staff's Comprehensive Implementation Guide-2004. The guide also contains a new illustrative auditor's report on OCBOA OCBOA Other Comprehensive Basis of Accounting  financial statements in connection with new revisions reflecting the effects of Auditing Interpretation Nos. 14, "Evaluating the Adequacy of Disclosure and Presentation in Financial Statements Prepared in Conformity With an Other Comprehensive Basis of Accounting °Other Comprehensive Basis of Accounting (OCBOA) in the United States accounting, refers to a system of accounting other than GAAP. As explained in The Journal of Accountancy in an online issue:[1] Under SAS no. " and 15, "Auditor Reports on Regulatory Accounting or Presentation When the Regulated Entity Distributes the Financial Statements to Parties Other Than the Regulatory Agency Either Voluntarily or Upon Specific Request," of SAS No. 62. $55/$68.75 non-member.

Not-for-Profit Organizations (No. 012645CPA07). The Not-for-Profit Organizations audit and accounting guide reflects all of the recently issued accounting and auditing standards that affect the industry. This edition has been updated to include: FASB Statement Nos. 151 and 153, as well as EITF EITF Emerging Issues Task Force
EITF Edinburgh International Television Festival
EITF Europe International Taekwon-Do Federation
 Issue No. 03-13 and 02-14, Auditing Interpretation Nos. 17, Clarification in the Audit Report of the Extent of Testing of hlteJ71al Control Over Financial Reporting in Accordance with Generally Accepted Auditing Standards Generally Accepted Auditing Standards, or GAAS, are ten auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations. , and 18, References to PCAOB PCAOB Public Company Accounting Oversight Board  Standards in an Audit Report on a Nonissuei; to SAS No. 58. $55 member/$68.75 non-member. Available July 29.

New--Adviser's Guide to Tax, Health Care and Legal Issues for Aging Clients (No. 091018CPA07) by Ezra Huber, Esq. This book discusses the planning problems unique to your older clients and helps you understand the issues facing these clients--and options available to them. In over 300 pages, this reference focuses on the tax, health care and legal aspects of aging clients and helps you with planning for their retirement, long-term care issues, and estate planning matters. $79 member/$98.75 non-member.
COPYRIGHT 2005 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2005, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Title Annotation:Audit and Accounting Guide of Employee Benefit Plans; Auditing Derivative Instruments, Hedging Activities, and Investments in Securities; Employee Benefit Plans Industry Developments: Audit Risk Alert; Government Auditing Standards and Circular: 133 Audits; State and Local Governments; Tax, Health Care and Legal Issues
Publication:CPA Letter
Article Type:Book Review
Date:Jul 1, 2005
Words:578
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