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Financial statements

1982

Articles 1 - 3 of 3

Full-Text Articles in Business

Proposed Statement On Standards For Accounting And Review Services : Computer-Prepared Interim Financial Statements;Computer-Prepared Interim Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1982, June 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1982

Proposed Statement On Standards For Accounting And Review Services : Computer-Prepared Interim Financial Statements;Computer-Prepared Interim Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1982, June 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Statements of Position

This proposed Statement would grant the accountant an exemption from the SSARS 1 requirement to comply, as a minimum, with the standards for a compilation engagement when, in specified circumstances, he submits computer-prepared interim financial statements to his client or others. The draft would require the use of a legend on each page of the statements, stating that the computer-prepared interim financial statements do not purport to reflect all appropriate adjustments and disclosures required by generally accepted accounting principles (or another comprehensive basis of accounting) and that they were not compiled, reviewed, or audited by an independent accountant.


Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa) Jan 1982

Position Paper: The Issuance Of Compilation Reports By Accountants: The Need For Public Regulation And Professional Oversight, American Institute Of Certified Public Accountants (Aicpa)

Statements of Position

No abstract provided.


Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1982

Reporting On Compiled Financial Statements; Statement On Standards For Accounting And Review Services 5, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

AICPA Professional Standards

No abstract provided.