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
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