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Wiley Practitioner's Guide to GAAS 2023, 2nd Edition
book

Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

by Joanne M. Flood
April 2023
Intermediate to advanced content levelIntermediate to advanced
1056 pages
34h 59m
English
Wiley
Content preview from Wiley Practitioner's Guide to GAAS 2023, 2nd Edition

67AR-C 100 Special Considerations—International Reporting Issues

SCOPE

AR-C 100 applies when an accountant is engaged to perform a compilation or review of financial statements under SSARS if either:

  • The financial statements have been prepared in accordance with a financial reporting framework generally accepted in another country and not adopted by a body designated by the Council of the AICPA to establish generally accepted accounting principles (GAAP) (hereinafter referred to as a financial reporting framework generally accepted in another country), or
  • The compilation or review engagement will be performed under both SSARS and another set of compilation or review standards, such as:
    • International ...
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Wiley Practitioner's Guide to GAAS 2022

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Publisher Resources

ISBN: 9781394152704Purchase Link