2 edition of Investment circulars and reporting accountants. found in the catalog.
Investment circulars and reporting accountants.
Auditing Practices Board.
Published
1997
by Auditing Practices Board in [London]
.
Written in English
Edition Notes
Other titles | Accountants" reports on historical financial information in investment circulars. |
Series | Statements of investment circular reporting standards -- 100,200 |
The Physical Object | |
---|---|
Pagination | 102 p. ; |
Number of Pages | 102 |
ID Numbers | |
Open Library | OL18159073M |
ISBN 10 | 1853558532 |
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ACCOUNTANTS' REPORTS ON HISTORICAL FINANCIAL INFORMATION IN INVESTMENT CIRCULARS 3 HKSIR Definitions The definitions used in this HKSIR are: a.
Accountants'. In an engagement to report on pro forma financial information in investment circulars, reporting accountants should comply with this HKSIR, and to the extent applicable, relevant HKSAs and File Size: KB.
Reporting Accountants (RAs) play a critical role in the efficient and effective operation of capital markets through the various reporting engagements they carry out in connection with UK.
Accountants’ reports on profit forecasts: regulation and practice must be reported on by both reporting accountants and the merchant bankers advising on the deal. accountants’ reports. In the case that where the reporting accountants are reporting on the information in an Application Proof, "investment circular dated [date]" should be amended as "draft listing document to be.
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Richard Fleck, Chairman of APB commented: "Reporting accountants have a critical role in providing assurance on the financial information provided in investment circulars. An important. Financial Reporting Executive Committee (FinREC) is an AICPA technical committee for financial reporting.
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Financial reports to governmental agencies including quarterly and annual reports to the Securities and Exchange Commission (SEC) Prospectuses pertaining to the issuance of. REFERENCESAuditing Practices Board (), Reports by Auditors under Company Legislation in the UK’,Auditing Practices Board, ng Practices Board.
AAF 02/06 Identifying and managing certain risks arising from the inclusion of reports from auditors and accountants in prospectuses (and certain other investment circulars) AAF 01/11.
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