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    Accounting Guidance for Condensed Interim Reports

    Article In February 2009, the Auditing Standards Board [ASB] and the Accounting and Review Services Committee [ARSC] simultaneously released a new SAS [ASB] and a new SSARS [ARSC], that clearly-stipulate how reviews of interim financial information should be performed, where the applicable technical literature could be in the SASs or could
    Published on May 28, 2014

    Changes Ahead for Revenue Recognition

    Article Most of the authoritative literature provides industry or transaction-specific implementation guidance, and was developed largely on an ad hoc basis and issued in numerous pronouncements.
    Published on May 28, 2014

    Designing Analytical Procedures in a Review Engagement

    Article In performing the inquiry and analytical procedures for a review engagement, it is important to understand that these performance requirements are not to be performed in a “mechanical” manner.
    Published on May 28, 2014

    SAS No. 115 Audit Risk Alert Guidance

    Article The AICPA Accounting and Auditing Publications team, following approval by the Audit and Attest Standards Staff, has released some implementation guidance that should be very helpful to practitioners in their efforts to appropriately-implement the new SAS No. 115,  control deficiency evaluation and communication requirements.
    Published on May 28, 2014

    Revenue Recognition Special Issues

    Article Revenue usually is the largest single item in financial statements, and issues involving revenue recognition are among the most important and difficult issues that accountants face.
    Published on May 28, 2014

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