AICPA Practice Guide for Fiduciary Trust Accounting

AICPA Practice Guide FOR Fiduciary ( Trust ) Accounting A Guide for Accountants Who Perform Fiduciary Accounting Services December 2007 AICPA Tax Division Copyright (c) 2007 by American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 All rights reserved. Requests to copy or reprint any part of this work (in either print or electronic format) should be directed to AICPA s authorized copyright permissions agency, Copyright Clearance Center, CCC may also be reached by telephone (978-750-8400). Unusual requests can also be directed to 1 2 3 4 5 6 7 8 9 0 FT 0 9 8 7 6 5 4 3 2 1 NOTICE TO READERS Tax studies and Practice guides are designed as educational and reference material for the members of the AICPA Tax Division and others interested in the subject. The AICPA s Practice Guide for Fiduciary ( Trust ) Accounting is distributed with the understanding that the AICPA is not rendering any tax, Accounting , legal, or other professional service or advice.

Apr 04, 2019 · II. Definition and Background of Fiduciary Duties 3 A. Introduction to Fiduciary Duties 3 B. The Concept of Fiduciary Duties 3 C. The Evolution of Fiduciary Duties 3 D. Separation of Title in Fiduciary Entity 4 E. The Fiduciary Relationship and its Fundamental Obligations 4 1. Duty of Management 5 2. Duty of Loyalty or Preference 5 3.

Tags:

  Fiduciary

Information

Related search queries