Detail Changes on Tap for Compilation and Review Standards   Oleh:  McNerney, Carolyn H. ; Landes, Charles E. ; Glynn, Michael P. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 209 no. 5 (May 2010), page 32. Topik: The AICPA’s Accounting and Review Services Committee (ARSC); Statements on Standards for Accounting and Review Services (SSARS); Assurance Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.28 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Significant changes to the standards for compilation and review engagements will soon take effect. The AICPA’s Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review Services no. 19, Compilation and Review Engagements, in December. The standard’s effective date is for compilations and reviews of financial statements for periods ending on or after Dec. 15, 2010, with early implementation permitted for the new reporting option for compilation engagements when the accountant’s independence is impaired. This article discusses the major changes made by the standard. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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