TITLE

AICPA Statement on Standards for Accounting and Review Services No. 19, Compilation and Review Engagements (Part 2 of 2)

PUB. DATE
April 2010
SOURCE
GAAS Update Service;4/30/2010, Vol. 10 Issue 8, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article offers information on the Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements (SSARS-19) issued by the American Institute of Certified Public Accountants' (AICPA's) Accounting and Review Services Committee (ARSC) in December 2009 in the U.S. It discusses the process of the compilation and review of financial statements. It elaborates the performance requirements for compilation engagements set by the SSARS-19.
ACCESSION #
50320606

 

Related Articles

  • Banks Caught in Fight Over New Accounting Framework. Cumming, Chris // American Banker;1/28/2014, Vol. 179 Issue 14, p5 

    The article discusses financial reporting in the U.S. with a focus on the Financial Reporting Framework for Small and Medium-Sized Entities that was introduced in June 2013 by the American Institute of Certified Public Accountants. The article notes that the framework is for privately held...

  • Financial Statements -- Audited, Reviewed, Compiled -- and PREPARED? Goldfarb, Robert // Journal of the CPA Practitioner;Jun/Jul2014, Vol. 6 Issue 3, p7 

    The article offers information on the Exposure Draft (ED) of Proposed Statements on Standard for Accounting and Review Services (SSARSs) issued by the American Institute of Certified Public Accountants (AICPA) on October 23, 2013 that would create a fourth standard of financial statement...

  • Making a Statement. DAUBERMAN, MARK E. // California CPA;Oct2015, Vol. 84 Issue 4, p12 

    The article offers insights to certified public accountants (CPAs) on applying the Statement on Standards for Accounting and Review Services number 21 (SSARS 21) issued by the American Institute of CPAs (AICPA) to their practice. Included in the review report under SSARS 21 are management's...

  • PRONOUNCEMENT: AICPA Statement on Auditing Standards (AU-C Section 915), Reports on Application of Requirements of an Applicable Financial Reporting Framework. Georgiades, George // GAAS Update Service;2/28/2012, Vol. 12 Issue 4, p1 

    The article reports that the Auditing Standards Board of the American Institute of Certified Public Accountants has proposed a clarified Statement on Auditing Standards (SAS) which will be effective from December 15, 2012 for auditing financial statements. It states that the clarified SAS...

  • PRONOUNCEMENT: AICPA Statement on Auditing Standards, Consideration of Fraud in a Financial Statement Audit (Redrafted). Georgiades, George // GAAS Update Service;4/15/2011, Vol. 11 Issue 7, p1 

    The article reports that the Auditing Standards Board of the American Institute of Certified Public Accountants has proposed a clarified Statement on Auditing Standards (SAS) which will be effective in the U.S. from December 15, 2012 for auditing financial statements. It states that the SAS is...

  • IFRS: dead in the USA? Quinn, Lawrence Richter // CA Magazine;Apr2010, Vol. 143 Issue 3, p28 

    The article presents an analysis on the issues concerning the stagnation of the international financial reporting standards in U.S. It notes that the U.S. Securities and Exchange Commission (SEC) does not have to clarity to indicate its short and long-term goals for IFRS. It states that IFRS is...

  • Good Will Come of Goodwill, But Accounting Depends. Hogan, Mark V.; Matuszewski, Linda J. // CPA Journal;Jun2015, Vol. 85 Issue 6, p44 

    The article looks across the spectrum of accounting standards in the U.S. including the Generally Accepted Accounting Principles (GAAP), the International Financial Reporting Standards (IFRS) and the American Institute of Certified Public Accountant's Financial Reporting Framework (FRF)....

  • Levels of Assurance under the SSAEs. Lambert, Joyce C. // CPA Journal;Jul2014, Vol. 84 Issue 7, p50 

    The article focuses on the levels of assurance for services under the Statements of Standards for Attest Engagements (SSAE) issued by the American Institute of Certified Public Accountants (AICPA). Topics discussed include the guidelines on attestation services issued by the Auditing Standards...

  • AICPA REVAMPS COMPILATION AND REVIEW STANDARDS.  // Accounting Today;Dec2014, Vol. 28 Issue 12, p25 

    The article offers brief information on the upgraded compilation and review standards called Statement on Standards for Accounting and Review Services No. 21 (SSARS No. 21) to be released by the American Institute of Certified Public Accountants (AICPAs).

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics