首页 >
会计 >
其他 >
Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18

Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18

作者： AICPA
出版商： John Wiley & Sons
ISBN: 9781945498664
出版时间 February 2018
规格： Paperback , 48 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥465.50

￥451.54 Save ￥13.97 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
This annual Alert covers the latest developments in the preparation, compilation and review engagements, including current exposure drafts from Accounting and Review Services Committee (ARSC), and common deficiencies identified during peer reviews. Reviewed by ARSC chair, it also addresses the latest and emerging practice issues, and provides valuable information regarding accounting and reporting developments.

Key benefits of this title include:
- Discussion of two new exposure drafts.
- Current practice issues in SSARS engagements.
- Ethics updates.
- Peer review common findings.
- Additional SSARS engagement resources
Developments in Preparation, Compilation, and Review Engagements—2017/18 01-.143

How This Alert Helps You .01

Economic Developments .02-.06

The Current Economy .02-.03

Key Economic Indicators .04-.06

Frequently Asked Questions and Answers From the Center for Plain English Accounting .07-.08

Recent AICPA Independence and Ethics Developments .09-.21

The Revised Code of Professional Conduct .09

AICPA Conceptual Frameworks .10-.14

New "Hosting Services" Interpretation .15-.17

Proposed New Ethics Interpretations and Revised Defined Terms .18-.19

New FAQs .20-.21

Current Practice Issues .22-.55

Consideration of Materiality in a Review Engagement .22-.28

Going Concern .29-.36

Restatements .37-.41

Preparation Engagement When in Public Practice and Providing Certain Consulting Services .42-.47

Preparation of Financial Statements Prior to Review or Audit by Another Accountant .48-.49

Application of SSARSs to Engagements for Estates and Trusts .50

Preparation and Compilation of Prospective Financial Information .51-.55

Don’t Let Scope Creep Lead You Out of Bounds .56

Peer Review of SSARSs Engagements .57-.72

Common Peer Review Findings—Compilations .59-.63

Common Peer Review Findings—Reviews .64-.71

Other Common Peer Review Findings .72

Recent FASB Activities .73-.93

Revenue Recognition Standards .73-.80

Restricted Cash .81-.85

Consolidation .86-.93

AICPA Financial Reporting Framework for Small- and Medium-Sized Entities .94-.101

Alternatives to U.S. GAAP in Light of the New Revenue Recognition and Leases Standards .94-.95

The FRF for SMEs Alternative .96-.97

FRF for SMEs Approach to Revenue Recognition and Leases .98-.99

Recent Academic Research .100

Considering the FRF for SMEs Framework for Your Clients .101

On the Horizon .102-.120

Exposure Draft of Proposed Statement on Standards for Attestation Engagements, Selected Procedures .104-.111

The ASB’s Project to Revise the Attestation Literature to Permit Non-Assertion-Based Examinations and Reviews .112

Exposure Draft of Proposed SSARS, Omnibus Statement on Standards for Accounting and Review Services—2018 .113-.116

Other Items on the ARSC’s Current Agenda .117-.120

Upcoming ARSC Meetings .121-.122

Resource Central .123-.142

Publications .124

The Engagement Letter: Best Practices and Examples .125

FRF for SMEs Toolkits .126-.127

Decision Tool for Adopting the FRF for SMEs Framework .128

Continuing Professional Education .129-.133

Member Service Center .134

Hotlines .135-.136

The AICPA CPEA .137

AICPA Online Professional Library: Accounting and Auditing Literature .138

Practice Aid Accounting and Financial Reporting Guidelines for Cash- and Tax-Basis Financial Statements .139

Financial Reporting Center of AICPA.org .140-.142

Appendix—Additional Internet Resources .143

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only): List Price: ￥1,960.80

￥1,901.98 Save ￥58.82 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,596.00

￥1,548.12 Save ￥47.88 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,305.40


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,881.00

￥1,824.57 Save ￥56.43 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥646.00

￥626.62 Save ￥19.38 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,187.50

￥1,151.88 Save ￥35.63 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Master Tax Guide 2023-2024 (31st Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title