Search results with tag "Statement on standards for accounting and review"
Revisions to Review Standard for Consistency with Other ...
us.aicpa.orgIn February 2020, Statement on Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions was issued. SSARS 25 amends AR-C sections 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting
Statement on Standards for Accounting and Review …
us.aicpa.orgFinancial Reporting Center – SSARS No. 21 Statement on Standards for Accounting and Review Services No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification A summarization of the SSARSs Clarity Project and SSARS No. 21
Statement on Standards for Accounting and Review …
us.aicpa.orgrelated notes disclosures, intended to communicate an entity’s economic resources and obligations at a point in time, or the changes therein for a period of time, in accordance with a financial reporting framework. The related notes ordinarily comprise a summary of significant accounting policies and other explanatory information.