Details

Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18


Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18


AICPA 2. Aufl.

37,99 €

Verlag: Wiley
Format: EPUB
Veröffentl.: 10.05.2018
ISBN/EAN: 9781945498671
Sprache: englisch
Anzahl Seiten: 48

DRM-geschütztes eBook, Sie benötigen z.B. Adobe Digital Editions und eine Adobe ID zum Lesen.

Beschreibungen

This annual Alert covers the latest developments in the preparation, compilation and review engagements, including current exposure drafts from Accounting and Review Services Committee (ARSC), and common deficiencies identified during peer reviews. Reviewed by ARSC chair, it also addresses the latest and emerging practice issues, and provides valuable information regarding accounting and reporting developments. Key benefits of this title include: Discussion of two new exposure drafts. Current practice issues in SSARS engagements. Ethics updates. Peer review common findings. Additional SSARS engagement resources
Developments in Preparation, Compilation, and Review Engagements—2017/18 01-.143 How This Alert Helps You .01 Economic Developments .02-.06 The Current Economy .02-.03 Key Economic Indicators .04-.06 Frequently Asked Questions and Answers From the Center for Plain English Accounting .07-.08 Recent AICPA Independence and Ethics Developments .09-.21 The Revised Code of Professional Conduct .09 AICPA Conceptual Frameworks .10-.14 New "Hosting Services" Interpretation .15-.17 Proposed New Ethics Interpretations and Revised Defined Terms .18-.19 New FAQs .20-.21 Current Practice Issues .22-.55 Consideration of Materiality in a Review Engagement .22-.28 Going Concern .29-.36 Restatements .37-.41 Preparation Engagement When in Public Practice and Providing Certain Consulting Services .42-.47 Preparation of Financial Statements Prior to Review or Audit by Another Accountant .48-.49 Application of SSARSs to Engagements for Estates and Trusts .50 Preparation and Compilation of Prospective Financial Information .51-.55 Don’t Let Scope Creep Lead You Out of Bounds .56 Peer Review of SSARSs Engagements .57-.72 Common Peer Review Findings—Compilations .59-.63 Common Peer Review Findings—Reviews .64-.71 Other Common Peer Review Findings .72 Recent FASB Activities .73-.93 Revenue Recognition Standards .73-.80 Restricted Cash .81-.85 Consolidation .86-.93 AICPA Financial Reporting Framework for Small- and Medium-Sized Entities .94-.101 Alternatives to U.S. GAAP in Light of the New Revenue Recognition and Leases Standards .94-.95 The FRF for SMEs Alternative .96-.97 FRF for SMEs Approach to Revenue Recognition and Leases .98-.99 Recent Academic Research .100 Considering the FRF for SMEs Framework for Your Clients .101 On the Horizon .102-.120 Exposure Draft of Proposed Statement on Standards for Attestation Engagements, Selected Procedures .104-.111 The ASB’s Project to Revise the Attestation Literature to Permit Non-Assertion-Based Examinations and Reviews .112 Exposure Draft of Proposed SSARS, Omnibus Statement on Standards for Accounting and Review Services—2018 .113-.116 Other Items on the ARSC’s Current Agenda .117-.120 Upcoming ARSC Meetings .121-.122 Resource Central .123-.142 Publications .124 The Engagement Letter: Best Practices and Examples .125 FRF for SMEs Toolkits .126-.127 Decision Tool for Adopting the FRF for SMEs Framework .128 Continuing Professional Education .129-.133 Member Service Center .134 Hotlines .135-.136 The AICPA CPEA .137 AICPA Online Professional Library: Accounting and Auditing Literature .138 Practice Aid Accounting and Financial Reporting Guidelines for Cash- and Tax-Basis Financial Statements .139 Financial Reporting Center of AICPA.org .140-.142 Appendix—Additional Internet Resources .143

Diese Produkte könnten Sie auch interessieren:

Cultivating Diversity in Fundraising
Cultivating Diversity in Fundraising
von: Janice Gow Pettey
PDF ebook
34,99 €
Canadian Small Business Kit For Dummies
Canadian Small Business Kit For Dummies
von: Margaret Kerr, JoAnn Kurtz
EPUB ebook
19,99 €
Essentials of Capacity Management
Essentials of Capacity Management
von: Reginald Tomas Yu-Lee
PDF ebook
39,99 €