Compilation Reports for Valuation Engagements?  

Oleh:

[s.n]

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 213 no. 5 (May 2012), page 52-53.
Topik: Business Valuation; Financial Statements; Compilation & Reviews; Exceptions; Accounting & Review Services Statements -- SSARS 19

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Business valuation (BV) reports frequently include information presented in the form of financial statements. The reporting requirements for such financial statements have drawn increased attention as a result of the issuance of Statement on Standards for Accounting and Review Services No. 19 (SSARS 19), Compilation and Review Engagements. When conforming the existing SSARSs Interpretations to SSARS 19, the Accounting and Review Services Committee decided to withdraw an interpretation related to financial information in BV reports. It has become evident, based on questions the AICPA has received, that the move sparked some confusion. While many practitioners thought that an exception had been removed, the truth is nothing changed. In October 2011, the AICPA Forensic and Valuation Services (FVS) Executive Committee published the a series of questions and answers on these practice issues to provide guidance to CPAs who perform valuation engagements and ultimately submit valuation reports to third parties.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali