Detail User-friendly AICPA Code of Ethics on Horizon   Oleh:  Goria, Ellen Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 214 no. 6 (Dec. 2012), page 52-57. Topik: Proposals; Professional Ethics; AICPA Exposure Drafts; Revisions Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85, JJ85.33 Non-tandon: 3 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The AICPA's existing Code of Professional Conduct is not structured for quick and easy navigation. A proposed reformatting is meant to change that. The changes mostly affect organization, but some are substantive. The reformatted ethics code is organized into three parts. Part 1 applies to AICPA members in public practice, Part 2 to members in business, and Part 3 to all other members, including those who are retired or between jobs. Substantive changes generally elevate nonauthoritative guidance to authoritative guidance and include the incorporation of conceptual frameworks for members in public practice and business. The exposure draft's comment period is open until August 15, and the Professional Ethics Executive Committee will discuss the comments. A revised ethics code is then expected to be adopted in January 2014 and to take effect Dec 15, 2014. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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