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Guide

Prospective Financial Information

Aicpa
Livre broché | Anglais
84,95 €
+ 169 points
Format
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Description

Ensure you have the most current authoritative guidance related to Prospective Financial Information.

AICPA Audit & Accounting Guides are developed and updated to provide guidance and discussions specific to current industry developments and trends. The 2012 Prospective Financial Information Guide provides information for entities that prepare prospective financial information, as well as practitioners who compile, examine and perform other agreed upon procedures on prospective financial information.

This AICPA Guide has been fully conformed to reflect the new standards resulting from the Clarity Project. Fully incorporating the clarified auditing standards into this year's edition of the guide enables auditors to further their understanding of these recently issued auditing standards, as well as begin updating their audit methodologies, resources, and tools prior to the clarified auditing standards' effective date. Additionally, this approach gives auditors the opportunity to review and understand the changes made by their third-party audit methodology and resource providers, if applicable. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits).

This guide includes relevant guidance contained in applicable standards and other technical sources. Illustrative engagement letters, representation letters and sample reports are also included. The appendixes include excerpts from the SEC rules regarding financial projections and IRS regulations regarding tax shelter opinions. All content is reviewed by industry experts and the appropriate AICPA senior committee.

Spécifications

Parties prenantes

Auteur(s) :
Editeur:

Contenu

Nombre de pages :
272
Langue:
Anglais

Caractéristiques

EAN:
9781937351854
Date de parution :
15-05-17
Format:
Livre broché
Format numérique:
Trade paperback (VS)
Dimensions :
152 mm x 229 mm
Poids :
367 g

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