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Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23

Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23

AICPA

ISBN: 978-1-945-49879-4

Sep 2017

208 pages

$47.99

Description

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to the extent applicable) help apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.

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How This Publication Is Organized  1

STATEMENTS ON STANDARDS FOR ACCOUNTING AND REVIEW SERVICES (Clarified) [AR-C]

AR-C Cross-References to   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 23

70 Preparation of Financial Statements 41

80 Compilation Engagements 55

90 Review of Financial Statements 89

9090 Review of Financial Statements: Accounting and Review

Services Interpretation of AR-C Section 90  165

120 Compilation of Pro Forma Financial Information 167

AR-C Appendixes 181

AR-C Topical Index 185