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Accounting and Review Services Committee
Meeting Agenda and Materials for August 18-19, 2010 ARSC Meeting
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Meeting Agenda and Materials for August 18-19, 2010 ARSC Meeting
Agenda
Agenda Item #2 -
Unaudited Financial Statements
Agenda Item #2A
-
Proposed SSARS The Accountant’s Responsibility for Unaudited Financial Statements That Have Not Been Compiled or Reviewed – clean version
Agenda Item 2B -
Proposed SSARS
The Accountant’s Responsibility for Unaudited Financial Statements That Have Not Been Compiled or Reviewed
– redline to show pursuant to June 2010 conference call meeting
Agenda Item 2C -
Proposed language with respect to the accountant’s responsibility for supplementary information in documents containing compiled or reviewed financial statements
Agenda Item #3 -
Proposed revisions to Interpretation No. 30
Agenda Item #3A -
Proposed revisions to Interpretation No. 30 “Considerations Related to Financial Statements Prepared in Accordance With International Financial Reporting Standards and Compilations and Reviews Performed in Accordance With International Standards” to AR section 100
Agenda Item #4 -
Proposed Conforming Changes to AR Sections Not Superseded by SSARS 19
Agenda Item #4A -
Proposed conforming changes to AR section 110,
Compilation of Specified Elements, Accounts, or Items of a Financial Statement
Agenda Item #4B -
Proposed conforming changes to AR section 120,
Compilation of Pro Forma Financial Information
Agenda Item #4C -
Proposed conforming changes to AR section 200,
Reporting on Comparative Financial Statements
Agenda Item #4D -
Proposed conforming changes to AR section 300,
Compilation Reports on Financial Statements Included in Certain Prescribed Forms
Agenda Item #4E -
Proposed conforming changes to AR section 400,
Communications Between Predecessor and Successor Accountants
Agenda Item #4F -
Proposed conforming changes to AR section 600,
Reporting on Personal Financial Statements Included in Written Personal Financial Plans
Agenda Item #5 -
Reporting on Compiled and Reviewed Financial Statements
Agenda Item #5A -
Proposed illustrative compilation and review reports on compiled and reviewed personal financial statements – redline to show changes from the standard compilation and review reports on financial statements
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