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Codification of Statements on Standards for Accounting and Review Services: Numbers 21 - 24

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Codification of Statements on Standards for Accounting and Review Services: Numbers 21 - 24

AICPA

ISBN: 978-1-948-30657-7 May 2019 336 Pages

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Description

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help accountants and auditors apply the standards in specific circumstances and clearly shows amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.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