Detail An End to The Plain - Paper Debate ?   Oleh:  Madray, J. Russell ; Young, George R. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 1 (2001), page 45-54. Topik: DEBATE (LANGUAGE); plain paper; debate Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The AICPA accounting and review services committee (ARSC) has made the most substantive change to compilation requirements since it issued SSARS no. 1 in 1978. In October 2000 it issued Statement on Standards for Accounting and Review Services no. 8, Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements. The new statement, effective for financial statements submitted after December 31, 2000, expands the communication options available to accountants who submit unaudited financial statements of nonpublic entities and modifies the definition of submission of financial statements. By issuing SSARS no. 8, ARSC may finally have brought more than two decades of debate on "plain - paper” financial statements to an end. Rather than make the wholesale changes once under consideration, ARSC added options that would let accountants use their professional judgement when deciding how best to meet client needs. (For more on the aim of the new statement see "A New Approach to Compilations,” JofA, April00, page 36). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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