Prospective Financial Information

Paperback Engels 2017 9781943546862
Verwachte levertijd ongeveer 16 werkdagen

Specificaties

ISBN13:9781943546862
Taal:Engels
Bindwijze:paperback
Aantal pagina's:256
Serie:AICPA

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Inhoudsopgave

<p>1 Introduction .01–.12</p>
<p>Structure of the Guide .06</p>
<p>Relationship to Other Literature .07–.12</p>
<p>2 Scope .01–.10</p>
<p>Presentations .01–.03</p>
<p>Practitioners Services .04–.10</p>
<p>3 Definitions .01–.14</p>
<p>4 Types of Prospective Financial Information and Their Uses .01–.09</p>
<p>5 Responsibility for Prospective Financial Information .01–.04</p>
<p>6 Preparation Guidelines .01–.51</p>
<p>7 Reasonably Objective Basis .01–.42</p>
<p>8 Presentation Guidelines .01–.72</p>
<p>Prospective Financial Statements .02–.56</p>
<p>Uses of Prospective Financial Statements .02–.03</p>
<p>Responsibility for Prospective Financial Statements .04–.05</p>
<p>Title .06–.07</p>
<p>Format .08–.12</p>
<p>Date .13</p>
<p>Accounting Principles and Policies .14–.19</p>
<p>Materiality .20</p>
<p>Presentation of Amounts .21–.24</p>
<p>Assumptions .25–.36</p>
<p>Period to Be Covered .37–.48</p>
<p>Distinguishing From Historical Financial Statements .49–.50</p>
<p>Correction and Updating of a Financial Forecast .51–.56</p>
<p>Partial Presentations .57–.72</p>
<p>Uses of Partial Presentations .59–.60</p>
<p>Preparation and Presentation of Partial Presentations .61–.72</p>
<p>9 Illustrative Prospective Financial Information .01–.08</p>
<p>10 Types of Practitioners Services .01–.39</p>
<p>Types of Services .03–.16</p>
<p>Responsibility for Prospective Financial Information .17</p>
<p>Reasonably Objective Basis for Presentation .18–.20</p>
<p>Quality Control .21–.26</p>
<p>Independence .27–.32</p>
<p>Change in Engagement to a Lower Level of Service .33–.37</p>
<p>A Practitioner s Responsibility for Prospective Financial Information That Contains Disclosures About Periods Beyond the Prospective Period .38</p>
<p>Materiality .39</p>
<p>11 Preparation of Prospective Financial Information .01–.52</p>
<p>Introduction .01–.02</p>
<p>Applicability .03–.09</p>
<p>Independence .10–.11</p>
<p>Requirements .12–.51</p>
<p>General Principles for Performing Engagements to Prepare Prospective Financial Information .12–.13</p>
<p>Preconditions for Accepting an Engagement to Prepare Prospective Financial Information .14–.21</p>
<p>Agreement on Engagement Terms .22–.27</p>
<p>Knowledge and Understanding of the Entity s Financial Reporting Framework .28–.32</p>
<p>Knowledge of Other Matters .33</p>
<p>Preparing the Prospective Financial Information .34–.40</p>
<p>Preparation of Prospective Financial Information That Contains a Known Departure or Departures from the AICPA Presentation Guidelines .41–.44</p>
<p>Preparation of Prospective Financial Information That Omits Substantially All Disclosures Required by the AICPA Presentation Guidelines .45–.46</p>
<p>Communication With the Responsible Party .47–.48</p>
<p>Documentation Requirements .49–.51</p>
<p>Appendix A Illustrative Engagement Letters for a Preparation Engagement .52</p>
<p>12 Compilation Procedures .01–.37</p>
<p>Introduction .01–.03</p>
<p>Applicability .04–.05</p>
<p>Requirements .06–.32</p>
<p>General Principles for Performing and Reporting on Compilations of Prospective Financial Information .06–.07</p>
<p>Preconditions for Accepting a Compilation Engagement .08–.14</p>
<p>Agreement on Engagement Terms .15–.20</p>
<p>Knowledge and Understanding of the Presentation Guidelines and Underlying Accounting Principles Used by the Entity .21–.25</p>
<p>Knowledge of Other Matters .26</p>
<p>Reading the Prospective Financial Information .27</p>
<p>Other Compilation Procedures .28–.32</p>
<p>Documentation Requirements .33–.36</p>
<p>Appendix A Illustrative Engagement Letters for a Compilation .37</p>
<p>13 The Practitioner s Compilation Report .01–.31</p>
<p>Omission of Substantially All the Disclosures Required by the AICPA Presentation Guidelines .05–.07</p>
<p>Multiple Periods .08–.09</p>
<p>Lack of Independence .10–.12</p>
<p>Known Departures From the AICPA Presentation Guidelines .13–.19</p>
<p>Supplementary Information .20–.22</p>
<p>Alert That Restricts the Use of the Practitioner s Compilation Report .23–.25</p>
<p>Emphasis–of–Matter or Other–Matter Paragraphs .26–.27</p>
<p>Reference to Historical Financial Statements .28</p>
<p>Reporting on a Financial Forecast That Includes a Projected Sale of an Entity s Real Estate Investment at the End of the Forecast Period .29</p>
<p>Reporting If the Prospective Financial Information Includes Disclosures About Periods Beyond the Prospective Period .30–.31</p>
<p>14 Examination Procedures .01–.71</p>
<p>Engagement Acceptance .06–.11</p>
<p>Materiality .12</p>
<p>Training and Proficiency .13–.17</p>
<p>Requesting a Written Assertion .18–.19</p>
<p>Planning an Examination Engagement .20–.30</p>
<p>Engagement Understanding .20–.21</p>
<p>Engagement Strategy .22–.26</p>
<p>Assessing Risks of Material Misstatement .27–.30</p>
<p>Procedures to Evaluate Assumptions .31–.50</p>
<p>Development of Assumptions .31–.34</p>
<p>Evaluation of Assumptions .35–.37</p>
<p>Support for Assumptions .38–.50</p>
<p>Evaluating the Preparation and Presentation of Prospective Financial Information .51–.52</p>
<p>Written Representations .53–.56</p>
<p>Assumptions Dependent on the Actions of Users .57</p>
<p>Additional Considerations for Partial Presentations .58–.59</p>
<p>Other Information .60–.64</p>
<p>Illustrative Examination Procedures .65–.70</p>
<p>Appendix A Illustrative Engagement and Representation Letters for an Examination .71</p>
<p>15 The Practitioner s Examination Report .01–.27</p>
<p>Modifications to the Practitioner s Opinion .09–.27</p>
<p>Additional Considerations for Partial Presentations .20–.21</p>
<p>Reporting on a Financial Forecast That Includes a Projected Sale of an Entity s Real Estate Investment at the End of the Forecast Period .22</p>
<p>Reporting If the Prospective Financial Information Includes Disclosures About Periods Beyond the Prospective Period .23–.24</p>
<p>Reporting If the Examination Is Part of a Larger Engagement .25–.26</p>
<p>Lack of Independence .27</p>
<p>16 Application of Agreed–Upon Procedures .01–.34</p>
<p>Nature of an Agreed–Upon Procedures Engagement .04</p>
<p>Engagement Acceptance .05–.14</p>
<p>Change to an Agreed–Upon Procedures Engagement From Another Form of Engagement .10–.14</p>
<p>Written Assertion .15–.19</p>
<p>Procedures to Be Performed .20–.26</p>
<p>Use of Specialists and Internal Auditors .23–.26</p>
<p>Representation Letter .27–.30</p>
<p>Adding Parties as Specified Parties (Nonparticipant Parties) .31–.33</p>
<p>Appendix A Illustrative Engagement and Representation Letters for Agreed–Upon Procedures Engagements .34</p>
<p>17 The Practitioner s Report on the Results of Applying Agreed–Upon Procedures .01–.13</p>
<p>Findings .02–.07</p>
<p>Explanatory Language .08</p>
<p>Restrictions on the Performance of Procedures .09–.11</p>
<p>Responsible Party Refuses to Provide a Written Assertion .10–.11</p>
<p>Adding Nonparticipant Parties .12</p>
<p>Knowledge of Matters Outside Agreed–Upon Procedures .13</p>
<p>Appendix</p>
<p>A Overview of Statements on Quality Control Standards</p>
<p>B Schedule of Changes Made to the Text From the Previous Edition Index of Pronouncements and Other Technical Guidance</p>
<p>Subject Index</p>
<p>&nbsp;</p>

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