Financial forecasts and projections
American Institute of Certified Public Accountants, 1985 - Business & Economics - 45 pages
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accepted accounting principles accordance with standards accountant's report accountant's standard report accounting policies adverse opinion AICPA Guide AICPA presentation guidelines American Institute apply agreed-upon procedures Auditing Standards Board Certified Public Accountants changes in financial cial statements circumstances occurring compile prospective financial conformity with AICPA contain a range December 31 described engagement entity's events and circumstances examination of prospective examination report example finan financial projection forecast established forecasted balance sheet given the hypothetical Guide for Prospective historical financial statements hypothetical assumptions Institute of Certified knowledge and belief ments of income occur as expected position of XYZ presented in conformity projection given prospective financial statements prospective period prospective results provide a reasonable reasonable basis report for events responsibility to update responsible party responsible party's knowledge results of operations retained earnings separate paragraph significant assumptions summary of significant tion tive financial statements Training and Proficiency underlying assumptions provide update this report XYZ Company