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| Author: | Young, G. R. Madray, J. R. |
| Title: | An End to the Plain-Paper Debate? |
| Journal: | Journal of Accountancy
2001 : JAN, VOL. 191:1, p. 45-53 |
| Index terms: | ACCOUNTANTS ACCOUNTING ACCOUNTING STANDARDS FINANCIAL STATEMENTS |
| Language: | eng |
| Abstract: | The subjects of this paper are accounting standards and financial statements. This paper focuses on the `Amendment to Statement on Standards for Accounting and Review Services (SSARS) No. 1, Compilation and Review of Financial Statements,' issued by the American Institute of Public Accountants in October 2000. The authors also pay attention to the communication options available to accountants, they consider changes in the SSARS no. 8 and examples of third parties under SSARS no. 8. The authors state that the new statement, effective for financial statements submitted after December 31, 2000, expands the communication options available to accountants who submit unaudited financial statements of nonpublic entities and modifies the definition of submission of financial statements. |
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