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Statements of Position

1989

Financial statements -- United States -- Forecasting

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Proposed Statement Of Position : Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations ;Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Apr. 25, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1989

Proposed Statement Of Position : Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations ;Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Apr. 25, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Statements of Position

The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position (SOP) to clarify and expand on procedural and reporting guidance contained in the AICPA Guide for Prospective Financial Statements ("the Guide"). Specifically, the SOP provides guidance to practitioners engaged to provide services on: 1. Prospective financial statements for internal use only. 2. Partial presentations of prospective financial information. Sections 900 and 1000 of the Guide provide limited guidance on accountants' services on prospective financial statements for internal use only and partial presentations, respectively. However, much of that guidance was based on rule 201(e) of the ...