Pub Date : 2019-11-08DOI: 10.1002/9781119679301.bindex
{"title":"Index","authors":"","doi":"10.1002/9781119679301.bindex","DOIUrl":"https://doi.org/10.1002/9781119679301.bindex","url":null,"abstract":"","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87272806","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-08DOI: 10.1002/9781119679301.ch6
{"title":"Special considerations — international reporting issues","authors":"","doi":"10.1002/9781119679301.ch6","DOIUrl":"https://doi.org/10.1002/9781119679301.ch6","url":null,"abstract":"","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81161178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-11-08DOI: 10.1002/9781119679301.bgloss
{"title":"Glossary","authors":"","doi":"10.1002/9781119679301.bgloss","DOIUrl":"https://doi.org/10.1002/9781119679301.bgloss","url":null,"abstract":"","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"138 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77518928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-02DOI: 10.1002/9781119569886.ch5
{"title":"Preparing or performing a compilation or review of personal financial statements","authors":"","doi":"10.1002/9781119569886.ch5","DOIUrl":"https://doi.org/10.1002/9781119569886.ch5","url":null,"abstract":"","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74073986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-02DOI: 10.1002/9781119569886.ch2
.02 The accountant should establish an understanding with management regarding the services to be performed for compilation engagements1 and should document the understanding through a written communication with management. Such an understanding reduces the risks that either the accountant or management may misinterpret the needs or expectations of the other party. For example, it reduces the risk that management may inappropriately rely on the accountant to protect the entity against certain risks or to perform certain functions that are management's responsibility. The accountant should ensure that the understanding includes the objectives of the engagement, management's responsibilities, the accountant's responsibilities, and the limitations of the engagement. In some cases, the accountant may establish such understanding with those charged with governance.
{"title":"Compilation of financial statements","authors":"","doi":"10.1002/9781119569886.ch2","DOIUrl":"https://doi.org/10.1002/9781119569886.ch2","url":null,"abstract":".02 The accountant should establish an understanding with management regarding the services to be performed for compilation engagements1 and should document the understanding through a written communication with management. Such an understanding reduces the risks that either the accountant or management may misinterpret the needs or expectations of the other party. For example, it reduces the risk that management may inappropriately rely on the accountant to protect the entity against certain risks or to perform certain functions that are management's responsibility. The accountant should ensure that the understanding includes the objectives of the engagement, management's responsibilities, the accountant's responsibilities, and the limitations of the engagement. In some cases, the accountant may establish such understanding with those charged with governance.","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"66 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73559847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-02DOI: 10.1002/9781119569886.gloss
{"title":"Glossary","authors":"","doi":"10.1002/9781119569886.gloss","DOIUrl":"https://doi.org/10.1002/9781119569886.gloss","url":null,"abstract":"","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"114 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76824221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-11-02DOI: 10.1002/9781119569886.ch6
{"title":"Special Considerations - International Reporting Issues","authors":"","doi":"10.1002/9781119569886.ch6","DOIUrl":"https://doi.org/10.1002/9781119569886.ch6","url":null,"abstract":"","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87113771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2011-01-01DOI: 10.1007/978-94-007-0375-9_3
S. Shapiro
{"title":"Vagueness and Logic","authors":"S. Shapiro","doi":"10.1007/978-94-007-0375-9_3","DOIUrl":"https://doi.org/10.1007/978-94-007-0375-9_3","url":null,"abstract":"","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"65 1","pages":"55-81"},"PeriodicalIF":0.0,"publicationDate":"2011-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84480032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2011-01-01DOI: 10.1007/978-94-007-0375-9_7
Timothy Endicott
{"title":"Vagueness and Law","authors":"Timothy Endicott","doi":"10.1007/978-94-007-0375-9_7","DOIUrl":"https://doi.org/10.1007/978-94-007-0375-9_7","url":null,"abstract":"","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"219 1","pages":"171-191"},"PeriodicalIF":0.0,"publicationDate":"2011-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89377534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2011-01-01DOI: 10.1007/978-94-007-0375-9_6
R. Rooij
{"title":"Vagueness and Linguistics","authors":"R. Rooij","doi":"10.1007/978-94-007-0375-9_6","DOIUrl":"https://doi.org/10.1007/978-94-007-0375-9_6","url":null,"abstract":"","PeriodicalId":86452,"journal":{"name":"Guide du praticien; edition du district parisien","volume":"62 1","pages":"123-170"},"PeriodicalIF":0.0,"publicationDate":"2011-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82064625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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