Online Resource

The 2014 T1 season is almost upon us, so it's time for tax return preparers to get updated again on all the current issues that may impact their clients' tax returns. This webinar will get you in position to prepare your clients' 2014 personal tax returns, and will review some of the more commonly experienced issues faced by tax preparers.

Join Erin Swint, a tax partner with Squire and Company, for a thorough overview of the key changes from the past year that will impact personal tax return filing including the 2013 Federal Budget, CRA announcements and relevant court cases. Erin will also discuss some other tax matters that are integral to personal taxation as well as administrative issues related to filing returns.

Available Sessions for this Seminar:

January 20, 2015 12:00 PM - 2:00 PM EST

Analysts would track the management's commentary on Covid-19 related impact, traction in deposits post investment in YES Bank, movement of reported GNPAs, and moratorium utilised by customers

Uttar Pradesh Chief Minister Yogi Adityanath on Saturday (May 9) stressed on the need to understand the "chemistry of corona while administering its treatment".

Lewis Library - ML420.H58 A3 2019

Lewis Library - ML410.N667 A25 2018

On Monday(May 11), Finance Minister Nirmala Sitharaman will hold a meeting with chief executives of Public Sector banks ( PSBs) and Chairman of State

Uttar Pradesh Chief Minister Yogi Adityanath chaired a high-level meeting of State government officials at his residence in Lucknow, to review the si

Dewey Library - HG103.M48 2017

Dewey Library - HG1710.B57 2019

Join Cisco Press online, in user groups, and in social media spaces.

(Formerly known as Compilations and Reviews)

Provides practitioners with a fundamental, real-world approach for conducting the highest quality compilations and reviews. It reduces the technical language of official pronouncements to easy-to-read, easy-to-understand advice and procedures and is designed to help the CPA enhance the quality of his or her practice.

The book includes an overview and identification of the professional responsibilities that arise when a CPA accepts a compilation or review engagement, discusses and illustrates the procedures that need to be performed, describes the preparation of the CPA's engagement report, discusses management-use-only compilations, and addresses special engagements such as OCBOA-based financial statements and partnership financial statements. This comprehensive resource also deals with topics ranging from attestation standards for review engagements that do not involve financial statements to financial forecasts and projections.

Compilations and Reviews contains an appendix that assists CPAs in determining what procedures should be performed and what approach should be used in order to perform an efficient compilation or review engagement. Throughout, the guide features numerous checklists, questionnaires, workpapers, sample correspondence, and sample reports that take the auditor through an engagement from the initial evaluation of a client to the issuance of the auditor's report.

A free companion CD-ROM that contains all these knowledge-based tools, which can be modified by practitioners to suit their needs.
 
PART 1: Compiled and Reviewed Financial Statements 

• Overview of Compiled and Reviewed Financial Statements
• Professional Standards of the CPA and the Firm
• Accepting the Engagement
• Performing the Compilation Engagement
• Performing the Review Engagement
• Completing the Engagement
• The Accountant's Report

PART II: Specialized Engagements

• Management-Use-Only Compilation Engagements
• OCBOA Financial Statements
• Personal Financial Statements
• Sole Proprietorship Financial Statements
• Partnership Financial Statements
• S Corporation Financial Statements
• Limited Liability Companies and Partnerships, Not-for-Profit Organizations, and Governmental Entities: Compilation and Review Engagements

PART III: Other Engagements

• Prescribed Forms: Compilation Engagements
• Specified Elements, Accounts, or Items of a Financial Statement
• Pro-Forma Financial Information
• Attestation Standards

If you would like more details about this product, or would like to order a copy online, please click here.

Author: Rosalee Hacker, CPA

This book shows practitioners the most effective approach for conducting the highest quality audits, compilations and reviews of common interest realty associations. It includes the practice aids—checklists, questionnaires, workpapers, sample correspondence, and sample audit, compilation, and review reports—to take the practitioner through an engagement, from the initial evaluation of a client to the issuance of the audit, compilation, or review report.

This edition provides guidance by the FASB and AICPA on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2012 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), "Revised Applicability of Statements on Standards for Accounting and Review Services."

• Part I is applicable to all audit, compilation, and review engagements of common interest realty associations;
• Part II is applicable to audit engagements; and
• Part III is applicable to compilation and review engagements.

This book consists of 33 chapters and covers all major audit, compilation, and review topics.

TABLE OF CONTENTS

Part I:  Common Interest Realty Associations

Chapter 1:  Industry and Regulatory Overview
Chapter 2:  Overview of Accounting Principles and Practices
Chapter 3:  Financial Accounting and Reporting Considerations

Part II:  Audit Engagements

Chapter 4:   Auditing Standards, the Code of Professional Conduct, Quality Control Standards, and the KBA Methodology
Chapter 5:   Financial Statement Assertions, Audit Evidence, and Audit Documentation
Chapter 6:   Pre-Engagement Procedures and Audit Planning
Chapter 7:   Risk Assessment Procedures: Obtaining an Understanding of the CIRA and Its Environment
Chapter 8:   Assessing the Risks of Material Misstatement
Chapter 9:   Performing Audit Procedures in Response to Assessed Risks
Chapter 10:  Extent of Audit Procedures and Sampling
Chapter 11:  Analytical Procedures
Chapter 12:  Cash
Chapter 13:  Investments in Securities, Derivative Instruments, and Hedging Activities
Chapter 14:  Receivables and Revenues
Chapter 15:  Property and Equipment
Chapter 16:  Prepaid Expenses, Deferred Charges, Intangibles, and Other Assets
Chapter 17:  Accounts Payable
Chapter 18:  Payroll and Other Liabilities
Chapter 19:  Income Taxes
Chapter 20:  Debt Obligations
Chapter 21:  Equity
Chapter 22:  Revenue, Operating Expenses, and Expenditures for Major Repairs and Replacements
Chapter 23:&nb

If you would like more details about this product, or would like to order a copy online, please click here.

The group’s latest album offers a timely message for this global moment.

Is a pandemic the best time or the worst time to release an album of children’s music based on the Psalms? Musicians Flo Paris Oakes, Sandra McCracken, and Katy Bowser Hutson hope that All Creatures, the fourth album from their musical collective Rain for Roots, reaches the world at just the right time and offers hope in the midst of a storm. The album explores the emotional range of Israel’s original songbook and points listeners to God’s glory made manifest in creation.

The three Nashville musicians talked with Megan Fowler about their project, which just released.

The three previous Rain for Roots albums have focused on Bible stories, parables, and Advent. What was the inspiration for All Creatures?

McCracken: We started out talking about Psalms, and then all these images of creation were so present in the themes that were coming up. So we started paying attention to that. A secondary theme that emerged was songs, loosely based on Psalms, but then creation and the creatures that we saw calling us into worship. It’s not strictly a praise album, but a praise album by way of the Psalms, by way of the owls and birds.

Hutson: When you say it that way, Sandra, the two themes that kind of run through are, one, there’s so much of seeing how God reveals who he is in the natural world; and two, yes, there’s so much beautiful praise, but there’s also lament and fear. I like that the Psalms are such a great way to display, to young ones in particular, that all of the range of emotions are okay to bring before the face of God.

Oakes: And that God is with us, not just in this spiritual realm, but in our humanity. God is with us in every bit of the physical world.

Continue reading...

Loevner, Laurie A., author

Bowen, Brian C

Barrett, Kim E., author

O'Dowd, Geraldine, author

​​Developed countries may well ask why they should pick up the bill for countries that are less well-prepared. The answer to that lies in looking to their own citizens for inspiration. Across the world, governments have introduced new restrictions into lives.

Despite all our past glory, the “potential” India has, the love you have for your country, that answer won’t change. We don’t have money. Our people are poor. Our government is poor. Hence, when we carry out a lockdown like Europe or the US, we suffer more. For them, the lockdown creates an itch. For us, we bleed.

Labour laws in India are part of the façade of democracy that middle-class India confuses for the real thing. In reality, nine out of ten of India’s 500 million workers are in the informal sector, which does not admit labour laws, minimum wages, social security and such other symbols of civilised existence even as figments of the imagination.

'This 100-minute film just doesn't entertain you for even 10 minutes,' complains Joginder Tuteja.

Hundred is all fun as it lasts, says Joginder Tuteja.