Air India's pilot unions IPG and ICPA has urged Civil Aviation Minister Hardeep Singh Puri to "urgently" provide financial support to the national carrier amid private airlines' cry for a bailout package in the wake of the COVID-19 outbreak.

Lewis Library - ML3477.K363 2019

The start-up wants to develop treatments based on two kinds of bacteria linked to the antiseizure effects of the ketogenic diet

The start-up wants to develop treatments based on two kinds of bacteria linked to the antiseizure effects of the ketogenic diet

New process to make polypropylene from waste oil is part of Ikea’s long-term plan to replace fossil inputs

Adding functional groups to metal-organic frameworks can reinforce a flimsy structure

Adding functional groups to metal-organic frameworks can reinforce a flimsy structure

Since 1978, the Oil Spill Intelligence Report (OSIR) has been known for its timely, comprehensive, worldwide coverage of developments in every aspect of the oil spill world: coverage of oil spills worldwide, contingency planning, cleanup and control equipment, scientific research, prevention efforts, international treaties, conferences and courses, training and drills, spill legislation and litigation, and publications and reports.

Features & Benefits:

• Keep alerted to oil spills worldwide as they happen, with eyewitness reports from our global network of experts.
• Take advantage of valuable spill information resources, including reports, directories, and training films – OSIR tells you what is available and how to get it.
• Find out about the most effective contingency plans worldwide so you can incorporate the best ideas into your own plans and actions.
• Understand the significance of new oil spill-related technology so you can take advantage of the latest developments in spill cleanup and control equipment and services.
• Avoid noncompliance fines and costly damage suits by keeping up-to-date and understanding new rules and regulations, legislation, and court decisions.
• Avoid pitfalls and mistakes by learning what went right and what went wrong with each spill cleanup and response effort.
• Keep abreast of the latest trends in dispersant use, bioremediation, in-situ burning, and more.
• Get advance notice of valuable contract opportunities.
• Keep informed about important meetings, seminars, and conferences, and stay on top of important developments with follow-up reports, even if you can't attend.

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

(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

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Rotch Library - NA730.H3 E23 2019

Abbas, Abul K., author

Abbas, Abul K, author

The new road is expected to help pilgrims visiting Kailash Mansarovar in Tibet as it is around 90 km from the Lipulekh pass. After inaugurating the road through video-conferencing, Singh said pilgrims going to Kailash Mansarovar will now be able to complete their journey in one week instead of up to three weeks.

An IAF spokesperson said the MiG-29 aircraft was on a training mission. "The aircraft had developed a technical snag and the pilot ejected safely as he was unable to control the aircraft," he said.