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Statements of Position

Unaudited -- United States

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Full-Text Articles in Business

Proposed Statement On Standards For Accounting And Review Services : Assembly Of Financial Statements For Internal Use Only ;Assembly Of Financial Statements For Internal Use Only; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Sept. 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1995

Proposed Statement On Standards For Accounting And Review Services : Assembly Of Financial Statements For Internal Use Only ;Assembly Of Financial Statements For Internal Use Only; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Sept. 6, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Statements of Position

The Accounting and Review Services Committee is issuing this proposed Statement for the reasons set forth in the preceding letter. In brief, those reasons are as follows: 1. Every entity needs timely financial information for management's use but management may not need that information in the form of financial statements that comply in all material respects with generally accepted accounting principles (GAAP) or another comprehensive basis of accounting. Many large public companies obtain this kind of information by using a "soft close," which eliminates many adjustments required for GAAP financial statements. However, Statement on Standards for Accounting and Review ...


Comment Letters 184-283 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters 184-283 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Comment Letters 1-183 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters 1-183 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Comment Letters 404-522 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters 404-522 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Comment Letters 284-403 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1995

Comment Letters 284-403 For Exposure Draft Proposed Statement On Standards For Accounting And Review Services: Assembly Of Financial Statements For Internal Use Only;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


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 Jan 1992

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

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 ...


Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Certain Prescribed Forms;Financial Statements Included In Certain Prescribed Forms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Sept. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1980

Proposed Statement On Standards For Accounting And Review Services : Financial Statements Included In Certain Prescribed Forms;Financial Statements Included In Certain Prescribed Forms; Exposure Draft (American Institute Of Certified Public Accountants), 1980, Sept. 30, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Statements of Position

The proposed statement, which will amend certain paragraphs of SSARS 1, makes it clear that the accountant's reporting obligation, discussed in paragraphs 5 through 7, of SSARS 1, extends to the compilation or review of financial statements included in a prescribed form but it provides a modified form of standard compilation report when the prescribed form or related instructions call for departure from generally accepted accounting principles (including disclosures) or, where applicable, from a comprehensive basis of accounting other than generally accepted principles.