2017년 7월 1일부터 적용되는 변경내용 안내드립니다.
자세한 내용은 아래 링크에서 다운로드 받아보시기 바랍니다.

[Summary of the July 2017 Updates]

 
주요 내용은 다음과 같습니다.

AUD | Auditing & Attestation

Pronouncement Changes:

I. SSARS 22: Compilation of Pro Forma Financial Information (AR-C 120)

II. SSARS 23: Omnibus Statement on Standards for Accounting and Review Services -2016

III. SSAE No. 18: Attestation Standards: Clarification and Recodification

BEC | Business Environment & Concepts

No changes.

FAR | Financial Accounting & Reporting

No changes.

REG | Regulation

Pronouncement Changes:

I. Highway Trust Fund: Additional information on Returns related to Mortgage Interest

II. 2010 Health Care Act, as amended by the 2010 Health Care Reconciliation Act

III. PATH Act: Extender Provisions Expiring

IV. Internal Revenue Code Tax Updates