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Codification of Statements on Standards for Accounting and Review Services.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: AICPA
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Newark : John Wiley & Sons, Incorporated, 2017.
Temas:
Acceso en línea:Texto completo

MARC

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082 0 4 |a 657.021873  |2 23 
049 |a UAMI 
100 1 |a AICPA. 
245 1 0 |a Codification of Statements on Standards for Accounting and Review Services. 
260 |a Newark :  |b John Wiley & Sons, Incorporated,  |c 2017. 
300 |a 1 online resource (202 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
588 0 |a Print version record. 
505 0 |a Codification of Statements on Standards for Accounting and Review Services; PREFACE; WHAT'S NEW IN THIS EDITION; TABLE OF CONTENTS; HOW THIS PUBLICATION IS ORGANIZED; AR-C Cross-References to SSARSs; AR-C Introduction; AR-C Glossary; AR-C Section; AR-C Section 60; General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services; Introduction; Scope of This Section; Effective Date; Objective; Definitions; Requirements; Ethical Requirements; Professional Judgment; Conduct of the Engagement in Accordance With SSARSs. 
505 8 |a Engagement Level Quality ControlAcceptance and Continuance of Client Relationships and Engagements; Application and Other Explanatory Material; Financial Statements; Scope of This Section (Ref: par. .01 and .04); Definitions; Ethical Requirements; Professional Judgment; Conduct of an Engagement in Accordance With SSARSs; Engagement Level Quality Control; Acceptance and Continuance of Client Relationships and Engagements; Exhibit-Other Preparation, Compilation and Review Publications; AR-C Section 70; Preparation of Financial Statements; Introduction; Scope of This Section. 
505 8 |a The Preparation EngagementEffective Date; Objective; Definitions; Requirements; General Principles for Performing Engagements to Prepare Financial Statements; Acceptance and Continuance of Client Relationships and Engagements to Prepare Financial Statements; Agreement on Engagement Terms; The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework; Preparing the Financial Statements; Preparing Prospective Financial Information; Financial Statements That Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework. 
505 8 |a Documentation in a Preparation EngagementApplication and Other Explanatory Material; Scope of This Section; The Preparation Engagement; Definitions; Agreement on Engagement Terms; The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework; Preparing the Financial Statements; Financial Statements That Omit Substantially All the Disclosures Required by the Applicable Financial Reporting Framework; Documentation in a Preparation Engagement; Appendix-Preparation of Financial Statements Versus Assistance in Preparing Financial Statements. 
505 8 |a Exhibit-Illustrative Engagement LetterAR-C Section 80; Compilation Engagements; Introduction; Scope of This Section; The Compilation Engagement; Effective Date; Objective; Definitions; Requirements; General Principles for Performing and Reporting on Compilation Engagements; Independence; Acceptance and Continuance of Client Relationships and Compilation Engagements; Agreement on Engagement Terms; The Accountant's Knowledge and Understanding of the Entity's Financial Reporting Framework; Compilation Procedures; The Accountant's Compilation Report. 
500 |a The Accountant's Compilation Report on Financial Statements Prepared in Accordance With a Special Purpose Framework. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Accounting  |x Standards  |z United States. 
650 6 |a Comptabilité  |x Normes  |z États-Unis. 
650 7 |a Accounting  |x Standards  |2 fast 
651 7 |a United States  |2 fast  |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq 
776 0 8 |i Print version:  |a AICPA.  |t Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23.  |d Newark : John Wiley & Sons, Incorporated, ©2017 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=5046846  |z Texto completo 
994 |a 92  |b IZTAP