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A Fresh Approach for Compilation and Review
Oleh:
Ratcliffe, Thomas A.
;
Landes, Charles E.
;
Glynn, Michael P.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 208 no. 1 (Jul. 2009)
,
page 24.
Topik:
Statements on Standards for Accounting and Review Services (SSARSs)
;
CPA
;
Financial Statements
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.27
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The AICPA’s Accounting and Review Services Committee (ARSC) has proposed the most significant changes to the professional literature for compilation and review engagements since the December 1978 issuance of SSARS no. 1, Compilation and Review of Financial Statements. The proposed Statements on Standards for Accounting and Review Services (SSARSs), issued in April for public comment, were developed to address concerns shared by smaller business owners, users of small business financial statements and CPAs that serve smaller entities and to provide more flexibility in a complex practice environment. .
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