INTRODUCTION OF EMPLOYEE RETENTION PROGRAMS WINSLOW GEORGIA Prepared for: ABC Company Prepared by: xxx Date 12 Peachtree Street Atlanta GA 30565 (505) 555-5842 Blah Blah Project 110-12 August 11, 2013 Human Resources Department Atlanta Georgia 30000 Attention: Joe Smith VP of ABC Company INTRODUCTION OF EMPLOYEE RETENTION PROGRAMS WINSLOW GEORGIA High employee turnover rate decreases the company’s efficiency and carries a high price tag. All of the company funds spent
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and public accountants are required to act in the line with the standards and code of ethics. According to the Utilitarian theory the action is considered as ethical if it results in achieving the greatest good to the maximum number of people. The AICPA principle of professional conduct requires that members should act with responsibility, in public Interest, objectively and independently, with integrity and due care towards the professional and technical standards to deliver the quality services
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Apollo Shoes Letter ACC/546 University Of Phoenix Eric Unum Vice-President-Finance Apollo Shoes Inc. Dear Sir, It is our pleasure to introduce our firm as one with a professional and committed reputation in which proceeds us. Our firm offers exceptional audit and assurance tools, resources, and personnel to provide your company with highest quality of audit and assurance services available. We provide objective, reliable, and comprehensive auditing services, in which our staff of qualified
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recent years, corporation in the U.S. have started adopted methods from IFRS. GAAP was created by the Financial Accounting Standard Board (FASB) in 1973. The creation was in accordance with the American Institute of Certified Public Accountant (AICPA) Code of Professional Conduct. It required members to provide financial statement free of unqualified opinion. GAAP guidelines provide publicly traded and privately held firms the various method considered appropriate for conducting accounting business
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recognition of revenue on straight line basis in the upstream case is also not appropriate. This is because there is no existence of vendor specific objective in this contract. According to the provisions of the modification of SOP 97 - 2 in AICPA statement of position no 98 - 9 , the residual method must exist as there is evidence of undelivered elements and therefore revenue recognition should be deferred . In this case the residual method
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applications (i.e. storage, recording, transforming, etc...). COSO - supported by five organizations: Institute of Management Accountants (IMA), the American Accounting Association (AAA), and the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA) and Financial Executives International (FEI). COBIT - supported by ISACA, an international professional organization focused on IT governance. 2. Why do the companies need to do the audit? The shareholders
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On September 15, 2009, the Accounting Standards Codification (ASC) became effective causing all previous GAAP literature to become nonauthoritative. The ASC was constructed to simplify and reduce the time required to perform accounting research. It is accessible to subscribers at https//.asc.fasb.org and provides a one stop shop for authoritative GAAP related material. It was many years in the making and made possible by contributions from hundreds of accounting professionals working towards the
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remain control as the U.S. standard setter, while incorporating IFRS over a longer period of time. The FASB’s overseer, the FAF, supports the endorsement method, but says that U.S. GAAP need not be identical to IFRS, only comparable (www.pwc.com). AICPA senior vice president of
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Cloudy High-Yield Hedge Strategies and Cloudy Real Estate All Stars would be considered as alternative investments, according to the standards issued by AICPA. Typically, great examples of types of alternative investments are common/collective trusts, pooled separate accounts, stable value investments, private equity funds, hedge funds, real estate funds and etc. Because these funds have higher risk-return structure than normal index bonds, they are in the most of the time illiquid investments which
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will need 150 semester hours, which includes a B.A. prior to taking the exam. I must participate in the International Examination Program, have 1 year of general experience in government, industry academia or public practice. Also, I must pass the AICPA Professional Ethics Exam. The requirements to obtain a CMA license are: • Membership in IMA. • B.A. from an accredited college/university. • Two continuous years of professional experience in management accounting or financial management. • Entrance
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