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Guide: Preparation, Compilation, and Review Engagements, 2017
by AicpaIssued under the authority of Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this version contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services - 2016. This edition also contains some enhancive updates related to materiality in review engagements, professional skepticism, and more illustrative accountant's reports.
Guide: Preparation, Compilation, and Review Engagements, 2019 (AICPA)
by AICPAWhether you're a new or seasoned accountant, it's time for a PCRE refresher. Issued by the Accounting and Review Services Committee (ARSC), this edition contains the latest developments in performing preparation, compilation and review engagements. You'll find ARCS's best advice on: Recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services, 2016, and SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services, 2018 In addition, enhanced updates and illustrative accountant's reports, plus coverage of international reporting issues are provided--including SSARS No. 24, which is effective on or after June 15, 2019.
Guide: SOC 2 Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (AICPA)
by AicpaUpdated as of January 1, 2018, this guide includes relevant guidance contained in applicable standards and other technical sources. It explains the relationship between a service organization and its user entities, provides examples of service organizations, describes the description criteria to be used to prepare the description of the service organization’s system, identifies the trust services criteria as the criteria to be used to evaluate the design and operating effectiveness of controls, explains the difference between a type 1 and type 2 SOC 2 report, and provides illustrative reports for CPAs engaged to examine and report on system and organization controls at a service organization. It also describes the matters to be considered and procedures to be performed by the service auditor in planning, performing, and reporting on SOC 2 and SOC 3 engagements.New to this edition are: Updated for SSAE No. 18 (clarified attestation standards), this guide has been fully conformed to reflect lessons learned in practice Contains insight from expert authors on the SOC 2 working group composed of CPAs who perform SOC 2 and SOC 3 engagements Includes illustrative report paragraphs describing the matter that gave rise to the report modification for a large variety of situations Includes a new appendix for performing and reporting on a SOC 2 examination in accordance with International Standards on Assurance Engagements (ISAEs) or in accordance with both the AICPA’s attestation standards and the ISAEs
Guidebook to Carbon Neutrality in China: Macro and Industry Trends under New Constraints
by CICC Research, CICC Global InstituteThis Open Access publication focuses on China’s goal of achieving peak carbon emissions in 2030 and carbon neutrality by 2060. The book is the first to systematically build a framework combining a top-down and bottom-up analysis of this acute topic.What does carbon neutrality mean for economics in China? Might it imply stagflation or is it an opportunity to maximize the potential of green manufacturing?The book offers a comprehensive analysis of how the pursuit of carbon neutrality may influence the development of China's economy, and the country's biggest industries, while foreseeing the likely changes in people's lifestyles.In total, the book constructs a comprehensive path for China's carbon neutrality drive from the perspective of the green premium. This effort lays the foundation for a discussion of the country's emissions reduction plan.The book goes further, calculating the investment required for different sectors to achieve carbon neutrality, and illustrating the roles of carbon pricing and green finance in this undertaking.The book’s information comes from a network of primary sources, including experts in the field and noted academics, to depict potential low-carbon roadmaps and green transitions in major industries.Emphasized is green development in sectors that will be critical to civilization, including in technology, energy, manufacturing, transportation, and urban planning, which are backed by in-depth discussions and analyses.Accessible and academically rigorous, the work is anchored in the economics of carbon neutrality, extends to potential policy implications and identifies investment opportunities.This valuable reference will attract readers interested in public policy, economics, finance, and investors who seek to better understand China's prospects in the low-carbon economy of the near future.
Guidelines for Achieving Project Management Success
by Gary L. Richardson Deborah Sater CarstensThis book is designed to be a quick guidelines-oriented approach to the topic of project management. It contains the essential management practices required to produce successful project outcomes. Guidelines for Achieving Project Management Success helps the non-technical reader who might have been originally put off by a more robust treatment of project management. It uses the 80/20 rule where 80% of the project management problem may originate from just 20% of the cause. The book includes easy to understand examples illustrating key topics and offers advice and references for further reading. The book also helps the reader on how to define what the target is with the project and how to execute it to get the desired results. The primary audience is individuals who are seeking a readable description of the project management processes. The book is also useful for an academic program where project management is secondary to the primary topic.
Guidelines for Application Integration
by Microsoft CorporationExtend your existing technology investments--and increase your organization's agility--by integrating disparate applications and data into solutions that work together to meet ever-evolving business needs. This guide defines application integration and describes the requirements, capabilities, and best practices to help you achieve success. It is written for technical decision makers and architects looking for practical recommendations on how to orchestrate an application integration project that puts heterogeneous and legacy applications to work--helping to maximize ROI and organizational responsiveness. PATTERNS & PRACTICES guides are reviewed and approved by Microsoft engineering teams, consultants, partners, and customers--delivering accurate, real-world information that's been technically validated and tested.
Guidelines for Community Energy Planning
by Hang Yu Zishuo Huang Yiqun Pan Weiding LongThis book systematically introduces readers to the operator method, which can be used in different stages of urban planning. Energy planning should ideally be accompanied by urban planning, ranging from comprehensive planning and detailed planning, to the design of individual construction projects. This book discusses a range of methods and models for defining energy planning objectives; analyzing and predicting energy demand; assessing available energy resources; optimizing integrated energy systems; analyzing the cost-effectiveness of proposals; implementation management; and post-assessment. Part one focuses on energy planning in different urban planning stages, while part two provides detailed discussions of key issues related to energy planning.
Guidelines for Financial Reporting Standards
by David Solomons Inst Chart Accountants StaffFirst Published in 1997. David Solomons was originally invited to prepare his Guidelines for Financial Reporting Standards by Professor Bryan Carsberg, who was Director of Research at the Institute of Chartered Accountants in England and Wales until 1987. The Guidelines made a considerable impact in the UK, achieving the unusual feat of bringing conceptual issues out of the academic journals and into the professional press.
Guidelines for Fiscal Adjustment
by International Monetary FundA report from the International Monetary Fund.
Guidelines for Foreign Exchange Reserve Management
by International Monetary FundA report from the International Monetary Fund.
Guidelines for Green Mine Construction and Management
by Liang Wang Yong Wang Suping PengThis book comprehensively covers many aspects of green mine, including the basic situation of green mines, mine facilities, extraction management, ecological environment, scientific and technological innovation, standardized management, environmental protection inspectors, and special tools in response to the needs of green mine construction, assessment, and management. It is highly informative with valuable techniques and tools providing insights both for scholars and practitioners working in green mine field.
Guidelines for Implementing an HR Scorecard
by Dave Ulrich Brian E. Becker Mark A. HuselidWhat are the challenges involved in implementing a strategically focused HR architecture and HR Scorecard? The authors provide a seven-step model for planning and evaluating the change management activities associated with implementation efforts. From the early stages of deciding who should lead change in your organization, to the key final stages of ensuring that change will last, this chapter explains how to build the acceptance element of your HR Scorecard, guiding you through the implementation process.
Guidelines for Investigating Officer-Involved Shootings, Arrest-Related Deaths, and Deaths in Custody (Routledge Series on Practical and Evidence-Based Policing)
by Darrell L. Ross Gary M. VilkeAs unrest over officer-involved shootings and deaths in custody takes center stage in conversations about policing and the criminal justice system, Guidelines for Investigating Officer-Involved Shootings, Arrest-Related Deaths, and Deaths in Custody addresses critical investigation components from an expert witness perspective, providing the insights necessary to ensure a complete investigation. Investigating a custodial death or an officer involved in a shooting presents unique and complex issues: estate, community, judicial, agency, involved officer, and public policy interests are all at stake. These types of deaths present various emerging medical, psychological, legal and liability, technical, and investigatory issues that must be addressed through a comprehensive investigation. This book is ideal for students in criminal investigation, death investigation, crime scene investigation, and special topic courses in custodial deaths and officer-involved shootings, as well as for death investigators, law enforcement officers, police administrators, and attorneys.
Guidelines for Managing Process Safety Risks During Organizational Change, 1st Edition
by CcpsAn understanding of organizational change management (OCM) -- an often overlooked subject -- is essential for successful corporate decision making with little adverse effect on the health and safety of employees or the surrounding community. Addressing the myriad of issues involved, this book helps companies bring their OCM systems to the same degree of maturity as other process safety management systems. Topics include corporate standard for organizational change management, modification of working conditions, personnel turnover, task allocation changes, organizational hierarchy changes, and organizational policy changes.
Guidelines for Public Debt Management
by International Monetary FundA report from the International Monetary Fund.
Guidelines for Public Expenditure Management
by Jack Diamond Barry H. PotterFor many years, the IMF's Public Expenditure Management Division has answered many questions raised by fiscal economists on missions. Based on this experience, these guidelines provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect the guidelines look at the differing practices in four groups of countries: the francophone system, the Commonwealth systems, Latin America, and those in the transition economies.
Guiding Professional Accountants to Do The Right Thing
by Paul M. Healy Penelope Rossano V. G. NarayananCase
Guiding Your Brightest Stars: The Three-Hat Challenge
by Jay W. Lorsch Thomas J. TierneyPartner level stars are a professional service firm's scarcest and most valuable resource. Whether the firm succeeds or fails depends on their performance and leadership, and ultimately on the alignment of their goals with the firm's goals. This chapter discusses how great firms guide and motivate their senior stars.
Guiding Your Flight Progress: The Power of Dashboards--Building a Better Business Model Through Trial and Error
by Randy Komisar John MullinsAs entrepreneurs, many of our assumptions and initial plans are shaped by the examples of companies and business models that came before. But what happens when these analogs reach the limit of what they can tell us? A leap of faith is required, driven by a burning question that cannot be answered without some real-world data. Once hypotheses have been formed, we need to test them as quickly and cheaply as possible to measure the results of our risks. In this chapter, the authors outline the process of dashboarding--keeping a systematic record of your hypotheses and their results. Dashboarding will allow you to constantly test your assumptions at every stage of your journey from Plan A to a Plan B or C or Z that will deliver you the kind of success you seek. This chapter demonstrates the importance of this iterative process using the inspiring cases of GlobalGiving and Aggregate Knowledge. This chapter was originally published as Chapter 2 of "Getting to Plan B: Breaking Through to a Better Business Model."
Guiding the Tide: The Call for Agency in 21st Century Business Leaders
by Jonathan Donner Sudhanshu Palsule Frank GuglielmoIn a world increasingly driven by artificial intelligence, leadership needs to move beyond the "agile" approach that dominated organizational leadership practices at the end of the 20th century. What is required now for successful leaders is a skillful juxtaposition of proactivity and humility, which we call "guiding the tide." Successful leaders of today must demonstrate personal agency in order to guide the tide of events around them rather than have the tide of events sweep them along. The "tide," like a river within an ocean akin to a gulf stream, is a unique, ever-changing stream of business systems, technology, consumers, and competitors. This book uses storytelling, examples, and clear, everyday language to blend leading-edge psychological research and leadership practices with the authors’ own work in coaching, assessing, and developing leaders for three decades around the world. The book takes the reader on a journey through three major learnings: First, the authors describe the nature of the tide and the demands on leaders to move beyond a reactionary, agile approach toward the forward-leaning, active stance of personal agency. Second, they describe three critical practices to successfully lead with agency and guide the tide: Honest Engagement – the practice of dealing with others from a place of openness, honesty, and a willingness to be vulnerable. Addressing Reality – the practice of seeing the world as it is rather than as we wish it to be, the ability to separate fact from fiction and data from desire. Adaptive Impact – the practice of driving the organization, team, and oneself forward in a way that creates results-beyond- results, that is, delivering goals while building followership, sustainability and "Humanocity" – the integration of human creativity and judgment with the efficiency of digital automation. Third, they offer leaders a practical path to achieving the personal agency to successfully guide their organization through the tide that shapes their world.
Guild Education: Unlocking Opportunity for America's Workforce
by William A. Sahlman Michael D. Smith Nicole Tempest Keller Alpana ThaparFounded in 2015, Guild Education is an education marketplace that connects employers and universities to provide employees with 'education as a benefit.' The Denver-based company is transforming traditional tuition assistance programs by facilitating direct payment by the employer to the academic institution and by supporting students with coaching and advising. By October 2020, Guild had gained market traction and demonstrated impressive results. Rachel Carlson, CEO and cofounder of Guild, must decide how to manage the company's future growth. She believes there is great potential within its core education marketplace to expand the network of academic institutions and portfolio of company partners. Carlson also envisions extending the business model and entering the career placement market. To successfully do that, she needs to find the same incentive alignment in these new businesses as in Guild's core education platform. Would it be possible to find a solution that would result in a win-win outcome for all?
Guild-ridden Labor Markets: The Curious Case of Occupational Licensing
by Morris M. Kleiner"In his third Upjohn Press book on occupational licensing, Morris M. Kleiner examines why the institution of occupational licensing has had such a curious evolution and influence in the United States, the European Union, and China. He also discusses the many similarities it has to guilds."--Publisher's website.
Guilty Money: The City of London in Victorian and Edwardian Culture, 1815-1914 (Financial History #9)
by Ranald C MichieThis is an engaging study of the place occupied by the City of London within British cultural life during the Victorian and Edwardian periods. Michie uses both literary and popular novels to examine socio-economic representations during this period.
Guinea: Poverty Reduction Strategy Second Annual Progress Report
by International Monetary FundA report from the International Monetary Fund.
Guinea: Selected Issues and Statistical Appendix
by International Monetary FundA report from the International Monetary Fund.