| 000 -LEADER |
|---|
| fixed length control field |
00928nab a22001577ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230502160650.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
llluzzi, Kristy |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Bookkeeping or preparation service? That is the question |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2016 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses the importance for accountants to understand their specific task with clients in the preparation of financial statements to avoid violating the Statement on Standards for Accounting and Review Services (SSARS) No. 21 in the U.S. The effort of the Center for Plain English Accounting to offer considerations for accountants facing issues in financial statement preparation is mentioned. Suggestion for accountants to clearly indicate their engagements is also emphasized. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 221 Issue 1: (January 2016), pages 34 - 36 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |