Author : American Institute of Certified Public Accountants. Common Interest Realty Associations Task Force
Publisher :
Page : 130 pages
File Size : 23,24 MB
Release : 2002
Category : Homeowners' associations
ISBN :
Author : American Institute of Certified Public Accountants. Common Interest Realty Associations Task Force
Publisher :
Page : 196 pages
File Size : 16,96 MB
Release : 2007
Category : Homeowners' associations
ISBN :
Author :
Publisher :
Page : 60 pages
File Size : 43,28 MB
Release : 1995
Category : Condominium associations
ISBN :
Author : AICPA
Publisher : John Wiley & Sons
Page : 688 pages
File Size : 15,80 MB
Release : 2019-09-11
Category : Business & Economics
ISBN : 1950688011
Technical Questions and Answers compiles popular Q&As from the AICPA’s Technical Hotline. This resource includes non-authoritative literature on the following subjects: Financial Statement Presentation Auditors’ Reports Required Supplementary Information Preparation, Compilation, and Review Engagements Liabilities and Deferred Credits Capital Revenue and Expense Specialized Industry Problems Specialized Organizational Problems Audit Fieldwork Attestation Engagements This new edition includes new Q&As for definition of direct care of collection items (section 6140.27) and Q&As for not-for-profit entities (section 6140), and health care entities have been revised.
Author : AICPA
Publisher : John Wiley & Sons
Page : 203 pages
File Size : 24,33 MB
Release : 2017-09-08
Category : Business & Economics
ISBN : 1119473373
In addition to SSARS No. 21, which is now effective, this edition includes two newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016. The codification statements are fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.
Author : AICPA
Publisher : John Wiley & Sons
Page : 326 pages
File Size : 45,88 MB
Release : 2019-05-13
Category : Business & Economics
ISBN : 1119622018
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.
Author : AICPA
Publisher : John Wiley & Sons
Page : 1760 pages
File Size : 49,95 MB
Release : 2018-02-13
Category : Business & Economics
ISBN : 1945498927
Pursuant to PCAOB Release No. 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, dated June 1, 2017, the PCAOB adopted a new auditor reporting standard and related amendments that will require the auditor to provide new information about the audit and make the auditor's report more informative and relevant to investors and other financial statement users. The standard and related amendments were subsequently approved by the SEC on October 23, 2017, and are effective as of audits of fiscal years ending on or after December 15, 2017 (except for the “Critical Audit Matters” section of the standard and related amendments, which have a phased effective date). This 2018 edition of the AICPA’s PCAOB Standards and Related Rules includes the newly approved standard The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101). In addition, this title also features updated staff guidance, included a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.
Author : AICPA
Publisher : John Wiley & Sons
Page : 408 pages
File Size : 24,69 MB
Release : 2020-06-23
Category : Business & Economics
ISBN : 111973584X
This book provides the requirements for performing engagements in accordance with Statements on Standards for Accounting and Review Services (SSARS). This updated edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. The guidance and related interpretations will help you apply the standards in specific circumstances. The codification also clearly shows amendments, deleted or superseded content, and conforming changes due to the issuance of other authoritative guidance. The codification contains all SSARSs, including SSARS No. 21, which is now effective, through SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. SSARS No. 25 further converges AR-C section 90 with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements, and minimizes differences with the auditing standards regarding concepts that are consistent regardless of the level of service performed on the financial statements.
Author :
Publisher :
Page : 90 pages
File Size : 37,20 MB
Release : 2007
Category : Defined benefit pension plans
ISBN :
Author :
Publisher :
Page : 52 pages
File Size : 13,98 MB
Release : 2008
Category : Construction industry
ISBN :
