Employee Benefit Plans 2018
John Wiley & Sons Inc (Verlag)
978-1-948306-07-2 (ISBN)
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Updates include:
Q&A section 2220.27, "Determining When the Practical Expedient is Not Used or Not Available"
Q&A section 2220.28, "Definition of Readily Determinable Fair Value and Its Interaction with the NAV Practical Expedient"
SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
PCAOB Release No. 2015-008, a oeImproving the Transparency of Auditsa ?
AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion
SSAE No. 18, Attestation Standards: Clarification and Recodification
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.
Erscheinungsdatum | 13.08.2018 |
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Reihe/Serie | AICPA Audit and Accounting Guide |
Verlagsort | New York |
Sprache | englisch |
Maße | 157 x 229 mm |
Gewicht | 1136 g |
Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
ISBN-10 | 1-948306-07-7 / 1948306077 |
ISBN-13 | 978-1-948306-07-2 / 9781948306072 |
Zustand | Neuware |
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