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    SSARS NO. 21 ISSUED Major Changes for Accountants Who Prepare Financial Statements

    News On October 23, 2014, the ARSC released SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification which represents ARSC’s efforts to clarify and revise the standards for reviews, compilations, and engagements to prepare financial statements.
    Published on October 30, 2014

    About the CPEA Professional Staff

    Overview The CPEA about us page describes the mission and staff of the CPEA. Provides biographical information about the AICPA employees and outside fellows who provide the services of the CPEA to members.
    Published on October 06, 2014

    SFAS No. 144 Implementing Accounting for the Impairment or Disposal of Long-Lived Assets

    Report September 19, 2007 While most of the authoritative technical literature guidance associated with “when” noncurrent assets are considered to be impaired and “how” impairment losses associated with these assets should be reflected in financial stat
    Published on September 19, 2007

    Some Issues Related to Intermediary and Agency Transactions

    Report Over the past several months, we have received several inquiries related to the appropriate accounting by not-for-profit organizations for intermediary and agency transactions.
    Published on January 24, 2007

    The Clarified Auditing Standards Focusing on Some Initial Peer Review Findings

    Report As auditors begin planning and performing calendar-year 2013 financial statement audits, they will be in the second cycle of using the new authoritative guidance that became effective for audits of financial statements for periods ending on or after December 15, 2012.
    Published on December 18, 2013

    SSARS No. 21 Changes in the Landscape for Accountants in Public Practice Who Prepare Financial Statements

    Report SSARS No. 21 represents the most significant changes to the compilation and review literature in decades, and draws a bright line between accounting and reporting services.
    Published on November 19, 2014

    Special Issues Related to Property, Plant, and Equipment

    Report Property, plant, and equipment includes tangible assets acquired for long-term use in the normal operations of a business. If an outlay will provide a service benefit beyond the current period, it is a capital expenditure and is recorded as an asset
    Published on November 09, 2011

    Restricted Use Reporting Common Practice Issues and Examples

    Report This report discusses considerations when accountants determine they need to restrict use of their compilation, review, or audit reports.
    Published on November 19, 2014

    SAS No. 124 Auditing Financial Statements Prepared In Accordance With a Reporting Framework Generally Accepted In Anothe...

    Report On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB], the ASB issued Statement on Auditing Standards [SAS] No. 124.
    Published on November 23, 2011

    Construction Contractors Reporting on Supplementary Information

    Report The next edition of the AICPA Guide, Construction Contractors, will include updated sample financial statements and supplementary schedules to assist those preparing, compiling, reviewing, and auditing financial statements for construction contractors.
    Published on June 18, 2014

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