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170916s2017 nju o 000 0 eng d |
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|a 9781943546879
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|a UAMI
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1 |
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|a Accountants, American Institute of Certified Public.
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| 245 |
1 |
0 |
|a Guide :
|b Prospective Financial Information - April 1 2017.
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| 260 |
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|a Newark :
|b John Wiley & Sons, Incorporated,
|c 2017.
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| 300 |
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|a 1 online resource (247 pages).
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| 336 |
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 490 |
1 |
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|a Aicpa Ser.
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| 588 |
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|a Print version record.
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| 505 |
0 |
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|a Title Page; Copyright Page; Preface; Part 1-General Guidance Regarding Prospective Financial Information; Chapter 1 Introduction; Structure of the Guide; Relationship to Other Literature; Chapter 2 Scope; Presentations; Practitioners' Services; Chapter 3 Definitions; Chapter 4 Types of Prospective Financial Information and Their Uses; Chapter 5 Responsibility for Prospective Financial Information; Part 2-Guidance for Entities That Issue Prospective Financial Statements; Chapter 6 Preparation Guidelines; Chapter 7 Reasonably Objective Basis; Chapter 8 Presentation Guidelines.
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| 505 |
8 |
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|a Prospective Financial StatementsUses of Prospective Financial Statements; Responsibility for Prospective Financial Statements; Title; Format; Date; Accounting Principles and Policies; Materiality; Presentation of Amounts; Assumptions; Period to Be Covered; Distinguishing From Historical Financial Statements; Correction and Updating of a Financial Forecast; Partial Presentations; Uses of Partial Presentations; Preparation and Presentation of Partial Presentations; Chapter 9 Illustrative Prospective Financial Information.
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| 505 |
8 |
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|a Part 3-Guidance for Practitioners Who Provide Services on Prospective Financial StatementsChapter 10 Types of Practitioners' Services; Types of Services; Responsibility for Prospective Financial Information; Reasonably Objective Basis for Presentation; Quality Control; Independence; Change in Engagement to a Lower Level of Service; A Practitioner's Responsibility for Prospective Financial Information That Contains Disclosures About Periods Beyond the Prospective Period; Materiality; Chapter 11 Preparation of Prospective Financial Information; Introduction; Applicability; Independence.
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| 505 |
8 |
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|a RequirementsGeneral Principles for Performing Engagements to Prepare Prospective Financial Information; Preconditions for Accepting an Engagement to Prepare Prospective Financial Information; Agreement on Engagement Terms; Knowledge and Understanding of the Entity's Financial Reporting Framework; Knowledge of Other Matters; Preparing the Prospective Financial Information; Preparation of Prospective Financial Information That Contains a Known Departure or Departures from the AICPA Presentation Guidelines.
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| 505 |
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|a Preparation of Prospective Financial Information That Omits Substantially All Disclosures Required by the AICPA Presentation GuidelinesCommunication With the Responsible Party; Documentation Requirements; Appendix A-Illustrative Engagement Letters for a Preparation Engagement; Chapter 12 Compilation Procedures; Introduction; Applicability; Requirements; General Principles for Performing and Reporting on Compilations of Prospective Financial Information; Preconditions for Accepting a Compilation Engagement; Agreement on Engagement Terms.
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| 500 |
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|a Knowledge and Understanding of the Presentation Guidelines and Underlying Accounting Principles Used by the Entity.
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| 590 |
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|a ProQuest Ebook Central
|b Ebook Central Academic Complete
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| 650 |
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0 |
|a Financial statements
|x Standards
|z United States
|v Periodicals.
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| 650 |
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7 |
|a Financial statements
|x Standards
|2 fast
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| 651 |
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7 |
|a United States
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|1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq
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| 655 |
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7 |
|a Periodicals
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| 776 |
0 |
8 |
|i Print version:
|a Accountants, American Institute of Certified Public.
|t Guide : Prospective Financial Information - April 1 2017.
|d Newark : John Wiley & Sons, Incorporated, ©2017
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| 830 |
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0 |
|a Aicpa Ser.
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| 856 |
4 |
0 |
|u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=5046856
|z Texto completo
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| 936 |
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|a BATCHLOAD
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| 994 |
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|a 92
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