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Compilation and Review Standards
Accounting and Review Services Committee
Meeting Agenda and Materials for August 23-25, 2011 ARSC Meeting
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Meeting Agenda and Materials for August 23-25, 2011 ARSC Meeting
Agenda
Agenda Item #1 -
Discussion Memorandum with respect to the proposed clarified SSARS,
Compilation of Financial Statements
Agenda Item 1A -
Draft proposed clarified SSARS,
Compilation of Financial Statements
- through the documentation requirements (redline to show changes to the draft presented at the May 2011 ARSC meeting)
Agenda Item 1B -
Draft proposed clarified SSARS,
Compilation of Financial Statements
- through the documentation requirements (clean)
Agenda Item 1C -
Draft proposed clarified SSARS,
Compilation of Financial Statements
- general reporting and comparative financial statements (redline to show changes to the draft presented at the May 2011 ARSC meeting)
Agenda Item 1D -
Draft proposed clarified SSARS,
Compilation of Financial Statements
- general reporting and comparative financial statements (clean)
Agenda Item 1E -
Draft proposed clarified SSARS,
Compilation of Financial Statements
- special reporting issues (redline to show changes to the draft presented at the May 2011 ARSC meeting)
Agenda Item 1F -
Draft proposed clarified SSARS,
Compilation of Financial Statements
- special reporting issues (clean)
Agenda Item 1G -
Draft proposed clarified SAS,
Compilation of Financial Statements
- EOM/OM paragraphs through management use only financial statements - redline to show changes to the draft presented at the May 2011 ARSC meeting
Agenda Item 1H -
Draft proposed clarified SAS,
Compilation of Financial Statements
- EOM/OM paragraphs through management use only financial statements - clean
Agenda Item 1I -
Draft proposed clarified SSARS,
Compilation of Financial Statements
- going concern to change in engagement (clean)
Agenda Item 1J -
Draft proposed clarified SAS,
Compilation of Financial Statements
- full stndard - clean
Agenda Item 1K -
Mapping of extant AR section 90 to draft proposed clarified SAS,
Compilatlion of Financial Statements
Agenda Item 1L -
Mapping of Interpretations to AR section 80 to proposed clarified SSARS
Compilation of Financial Statements
Agenda Item 1M -
Mapping of AR section 200 to proposed clarified SSARS
Compilation of Financial Statements
Agenda Item 1P -
Mapping of AR section 600 to proposed clarified SSARS
Compilation of Financial Statements
Agenda Item #2 -
Discussion Memorandum with respect to the proposed Interpretation to AR section 90 "Required Supplementary Information That Accompanies Reviewed Financial Statements"
Agenda Item #3 -
Discussion Memorandum
Agenda Item 3A -
Draft proposed clarified SSARS,
Review of Financial Statements
- through designing and performing review procedures
Agenda Item 3B -
Draft proposed clarified SSARS,
Review of Financial Statements
- analytical procedures through review documentation requirements
Agenda Item 3C -
Draft proposed clarified SSARS,
Review of Financial Statements
- through review documentation requirements
Agenda Item 3D -
Mapping of AR section 90 to proposed clarified SSARS
Review of Financial Statements
Agenda Item 3E -
Document mapping AR section 90 Interpretations to the proposed clarified Review SSARS
Agenda Item 3F -
Document mapping AR section 400 to the proposed clarified Review SSARS
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