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Codification of Statements on Standards for Accounting and Review Services - Numbers 1 to 21, January 2016 (Paperback)
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Codification of Statements on Standards for Accounting and Review Services - Numbers 1 to 21, January 2016 (Paperback)
Series: AICPA
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This 2016 edition includes the authoritative standards and
interpretations applicable to preparation, compilation, and review
engagements. These standards provide the requirements for
practitioners performing these engagements. Since the highly
anticipated release of SSARS No. 21, Statements on Standards for
Accounting and Review Services: Clarification and Recodification,
practitioners have been preparing for the most significant
revisions to the nonaudit literature in over 35 years. SSARS No. 21
completely superseded all prior standards except for those
pertaining to the compilation of pro forma financial information.
The more significant changes attributed to SSARS No. 21 include:
Introduction of a new type of engagement for practitioners to
prepare financial statements in accordance with SSARSs Revisions to
the applicability of the compilation engagement, moving away from
being submission driven to engagement driven This codification
delivers SSARS No. 21 in the traditional codified format, complete
with 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 70,
Preparation of Financial Statements AR–C Section 80, Compilation
Engagements AR–C Section 90, Review of Financial Statements New
since the previous edition is Interpretation No. 1, "Considerations
Related to Reviews Performed in Accordance With International
Standard on Review Engagements (ISRE) 2400 (Revised), Engagements
to Review Historical Financial Statements," of AR–C section 90,
Review of Financial Statements. You′ll find that this
codification is fully indexed and arranged by subject. The guidance
(and related interpretations to the extent applicable) help you
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amendments, deleted or superseded portions, and conforming changes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. Who Will
Benefit: Accountants performing preparation, compilation, or review
engagements in accordance with SSARS
General
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