首页 >
会计 >
核算 >
Codification of Statements on Standards for Accounting and Review Services: Numbers 21-24

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

作者： AICPA
出版商： John Wiley & Sons
ISBN: 9781948306416
出版时间 June 2018
规格： Paperback , 336 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥560.50

￥543.69 Save ￥16.82 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细
This edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. These standards provide the requirements for practitioners performing these engagements. In addition to SSARS No. 21, which is now effective, this edition includes the newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services—2018. SSARS No. 24 creates a new section, AR-C section 100, Special Considerations— International Reporting Issues, to provide requirements and guidance when an accountant is engaged to perform a compilation or review in either of the following circumstances:
- The financial statements have been prepared in accordance with a financial reporting framework generally accepted in another country.
- The compilation or review is to be performed in accordance with both SSARSs and another set of compilation or review standards.
Additional significant changes attributed to SSARS No. 24 include amendments to the following sections:
- AR-C Section 60, General Principles for Engagements Performed in Accordance with Statements on Standards for Accounting and Review Services
- AR-C Section 90, Review of Financial Statements
This codification is 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to the extent applicable) help apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.
Section

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
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession’s technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

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

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

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

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

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title