مورد إلكتروني
Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements.
| العنوان: | Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements. |
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| المؤلفون: | Parker, Hugh |
| المساهمون: | Hunter, Kelly J (MitwirkendeR); Burke, Kimberly (MitwirkendeR) |
| المصدر: | 2018 |
| الناشر: | Newark: John Wiley & Sons, Incorporated |
| ردمك: | 978-1-119-51134-2; 1-119-51134-8 |
| اللغة: | English |
| نوع الوثيقة: | Elektronische Ressource im Fernzugriff |
| Manifestation: | Monographie [unabhängig ob Stück einer Reihe] |
| مستخلص: | Intro -- Title page -- Copyright -- Chapter 1 Introduction to Preparation, Compilation, and Review Engagements -- Reporting on Financial Statements -- Evolution of Engagements to Prepare Financial Statements -- Hierarchy of Standards and Guidance -- Quality Control in Engagements Performed Under SSARSs -- Peer Review -- Summary -- Practice Questions -- Chapter 2 Current Economic Environment -- The U.S. Business Environment -- Implications of the Current Economy -- Summary -- Chapter 3 Recent Statements on Standards for Accounting and Review Services Developments -- SSARS No. 22 - Compilation of Pro Forma Financial Information -- Omnibus SSARS No. 23âProspective Financial Information -- Omnibus SSARS No. 23âOther Changes -- Summary -- Chapter 4 Performing an Engagement to Prepare Financial Statements -- Objective and Scope -- Performance Requirements -- Documentation for Engagements to Prepare Financial Statements -- Summary -- Practice Questions -- Chapter 5 Performing Compilation Engagements -- Compilation Framework and Objectives -- Compilation Performance Standards -- Documentation for Compilation Engagements -- Summary -- Practice Questions -- Chapter 6 Performing Review Engagements -- Review General Principles and Objective -- Review Performance Standards -- Documentation for Review Engagements -- Change in Level of Service -- Summary -- Practice Questions and Case Studies -- Chapter 7 Engagement Administration Issues -- Independence -- QC Section 10: A Firm's System of Quality Control -- Summary -- Appendix A Excerpt from the Code of Professional Conduct, Section 1.295 âNonattest Servicesâ -- Chapter 8 Compilation and Review Reporting Issues -- Common Modifications to Standard Compilation Reports -- Common Modifications to Standard Review Reports -- Reporting on Supplementary and Required Supplementary Information |
| مستخلص: | Emphasis-of-Matter or Other-Matter Paragraphs -- Summary -- Chapter 9 Special Purpose Framework Financial Statement Issues -- Special Purpose Framework Financial Statements -- Practice Questions -- Summary -- Chapter 10 Current Accounting and Reporting Issues -- Common Deficiencies in Peer Reviews -- Overview of FASB Activities -- Other Accounting Frameworks -- Summary -- Practice Questions -- Chapter 11 On the Horizon -- Resources -- ARSC Pipeline -- FASB Pipeline -- Summary -- Glossary -- Solutions -- Chapter 1 -- Chapter 2 -- Chapter 3 -- Chapter 4 -- Chapter 5 -- Chapter 6 -- Chapter 7 -- Chapter 8 -- Chapter 9 -- Chapter 10 -- Chapter 11 -- EULA |
| رقم الأكسشن: | EDSZBW1015968341 |
| قاعدة البيانات: | ECONIS |
Full Text Finder | ردمك: | 9781119511342 1119511348 |
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