Alert: Developments in Preparation, Compilation, and Review Engagements, 2017/18
American Institute of Certified Public Accountants (Verlag)
978-1-945498-66-4 (ISBN)
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Key benefits of this title include:
Discussion of two new exposure drafts.
Current practice issues in SSARS engagements.
Ethics updates.
Peer review common findings.
Additional SSARS engagement resources
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards. The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
Developments in Preparation, Compilation, and Review Engagements—2017/18 01-.143
How This Alert Helps You .01
Economic Developments .02-.06
The Current Economy .02-.03
Key Economic Indicators .04-.06
Frequently Asked Questions and Answers From the Center for Plain English Accounting .07-.08
Recent AICPA Independence and Ethics Developments .09-.21
The Revised Code of Professional Conduct .09
AICPA Conceptual Frameworks .10-.14
New "Hosting Services" Interpretation .15-.17
Proposed New Ethics Interpretations and Revised Defined Terms .18-.19
New FAQs .20-.21
Current Practice Issues .22-.55
Consideration of Materiality in a Review Engagement .22-.28
Going Concern .29-.36
Restatements .37-.41
Preparation Engagement When in Public Practice and Providing Certain Consulting Services .42-.47
Preparation of Financial Statements Prior to Review or Audit by Another Accountant .48-.49
Application of SSARSs to Engagements for Estates and Trusts .50
Preparation and Compilation of Prospective Financial Information .51-.55
Don’t Let Scope Creep Lead You Out of Bounds .56
Peer Review of SSARSs Engagements .57-.72
Common Peer Review Findings—Compilations .59-.63
Common Peer Review Findings—Reviews .64-.71
Other Common Peer Review Findings .72
Recent FASB Activities .73-.93
Revenue Recognition Standards .73-.80
Restricted Cash .81-.85
Consolidation .86-.93
AICPA Financial Reporting Framework for Small- and Medium-Sized Entities .94-.101
Alternatives to U.S. GAAP in Light of the New Revenue Recognition and Leases Standards .94-.95
The FRF for SMEs Alternative .96-.97
FRF for SMEs Approach to Revenue Recognition and Leases .98-.99
Recent Academic Research .100
Considering the FRF for SMEs Framework for Your Clients .101
On the Horizon .102-.120
Exposure Draft of Proposed Statement on Standards for Attestation Engagements, Selected Procedures .104-.111
The ASB’s Project to Revise the Attestation Literature to Permit Non-Assertion-Based Examinations and Reviews .112
Exposure Draft of Proposed SSARS, Omnibus Statement on Standards for Accounting and Review Services—2018 .113-.116
Other Items on the ARSC’s Current Agenda .117-.120
Upcoming ARSC Meetings .121-.122
Resource Central .123-.142
Publications .124
The Engagement Letter: Best Practices and Examples .125
FRF for SMEs Toolkits .126-.127
Decision Tool for Adopting the FRF for SMEs Framework .128
Continuing Professional Education .129-.133
Member Service Center .134
Hotlines .135-.136
The AICPA CPEA .137
AICPA Online Professional Library: Accounting and Auditing Literature .138
Practice Aid Accounting and Financial Reporting Guidelines for Cash- and Tax-Basis Financial Statements .139
Financial Reporting Center of AICPA.org .140-.142
Appendix—Additional Internet Resources .143
| Erscheinungsdatum | 15.03.2018 |
|---|---|
| Reihe/Serie | AICPA |
| Verlagsort | NC |
| Sprache | englisch |
| Maße | 152 x 227 mm |
| Gewicht | 76 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-945498-66-8 / 1945498668 |
| ISBN-13 | 978-1-945498-66-4 / 9781945498664 |
| Zustand | Neuware |
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