Statements on Standards for Accounting and Review Services

Released on by AICPA
preview-18

  • Statements on Standards for Accounting and Review Services Book Detail

  • Author : AICPA
  • Release Date : 2016-11-07
  • Publisher : John Wiley & Sons
  • Genre : Business & Economics
  • Pages : 224
  • ISBN 13 : 1941651399
  • File Size : 67,67 MB
DOWNLOAD BOOK

Statements on Standards for Accounting and Review Services by AICPA PDF Summary

Book Description: The Accounting and Review Services Committee (ARSC) has issued Statement on Standards for Accounting and Review Services No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification. The issuance of SSARS No. 21 represents a major milestone in the ARSC’s project to clarify and revise the standards for reviews, compilations, and engagements to prepare financial statements. To assist readers to easily locate information, a detailed table of contents is provided at the beginning of the SSARS. This statement recodifies and supersedes all outstanding SSARSs through No. 20, except SSARS No. 14, Compilation of Pro Forma Financial Information. SSARS No. 21 is effective for reviews, compilations, and engagements to prepare financial statements for periods ending on or after December 15, 2015 but early implementation is permitted. This statement is a standalone SSARS and is not a codification of all clarified SSARSs. This statement has been codified in AICPA Professional Standards, which contains a complete codification of Statements on Standards for Accounting and Review Services. Practitioners are advised to use the codified version of this SSARS as they prepare to evaluate and update their methodologies, and prepare for changes precipitated by the clarity project.

Disclaimer: www.yourbookbest.com does not own Statements on Standards for Accounting and Review Services books pdf, neither created or scanned. We just provide the link that is already available on the internet, public domain and in Google Drive. If any way it violates the law or has any issues, then kindly mail us via contact us page to request the removal of the link.