Standards Tracker - Compilation, Review and Preparation 

 

Financial reporting standards are ever-changing making it challenging to keep up. The table below provides a quick reference to recently issued compilation, review and preparation standards, complete with effective dates, summaries, and links to the standards themselves. Browse by Type:



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0c333dd6-0cf4-4bd0-9072-8cf4567b0d03 

Standard Type
Number
NameFilter
Phase
Issue DateFilterEffective DateFilter
Topic/Industry
SummaryFilter
SSARS21Final Standard
October 2014
For reviews, compilations, and engagements to prepare financial statements for periods ending on or after December 15, 2015. Early implementation is permitted.
Review of Financial Statements
Amends paragraph .01 of AR section 90 so that SSARSs do not apply when the provisions of SAS No. 100 apply.


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