Details

Codification of Statements on Standards for Accounting and Review Services


Codification of Statements on Standards for Accounting and Review Services

Numbers 21-24
1. Aufl.

53,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 13.05.2019
ISBN/EAN: 9781119622017
Sprache: englisch
Anzahl Seiten: 336

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Beschreibungen

This updated edition for accountants  and auditors who perform engagements in accordance with SSARS includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. The codification is fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) will help accountants and auditors apply the standards in specific circumstances and clearly shows amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance. In addition to SSARS No. 21, which is now effective, this guide includes the Statements on Standards for Accounting and Review Services (SSARS) through SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018.
How This Publication Is Organized 1 Statements on Standards for Accounting and Review Services (Clarified) [AR-C] AR-C Cross-References to SSARSs 3 AR-C Introduction 5 Statements on Standards for Accounting and Review Services (Clarified) 15 60 General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 27 60A General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 47 70 Preparation of Financial Statements 65 80 Compilation Engagements 79 90 Review of Financial Statements 115 90A Review of Financial Statements 199 9090 Review of Financial Statements: Accounting and Review Services Interpretation of AR-C Section 90 275 100 Special Considerations—International Reporting Issues 277 120 Compilation of Pro Forma Financial Information 289 AR-C Appendixes 303 AR-C Topical Index 307

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