Open Access. Powered by Scholars. Published by Universities.®
Exposure Drafts, Comment Letters, and Statements of Position
Financial statements -- Standards -- United States; Financial statements
Articles 1 - 1 of 1
Full-Text Articles in Business
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services--1992;Omnibus Statement On Standards For Accounting And Review Services--1992; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services--1992;Omnibus Statement On Standards For Accounting And Review Services--1992; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Accounting and Review Services Committee is issuing this proposed statement on standards for accounting and review services (SSARS) to provide practitioners with improved guidance on compiling or reviewing an entity's financial statements. This proposed Statement amends various sections of SSARSs. Among the more significant provisions of the proposed Statement are amendments that: 1. Revise the wording of the SSARS review and compilation reports to clarify that the standards referred to in these reports are Statements on Standards for Accounting and Review Services. The revised wording will help readers differentiate the SSARS review report from the review report presented in …