11. October 2011 08:35
The Accounting and Review Services Committee (ARSC) recently issued two interpretations to Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements, Interpretation No. 17, Required Supplementary Information That Accompanies Compiled Financial Statements, to AR section 80, Compilation of Financial Statements; and Interpretation No. 11, Required Supplementary Information That Accompanies Reviewed Financial Statements, to AR section 90, Review of Financial Statements. For more information, visit the Compilation and Review Standards section of AICPA.org.