Interpretations of AR Section 100, "Compilation and Review of Financial Statements," issued.

• Position: Accounting & auditing news - Brief Article

The Accounting and Review Services Committee has issued the following interpretations of AR Section 100, "Compilation and Review of Financial Statements":

* Reports on Specified Elements, Accounts. or Items of a Financial Statement--Revised

* Reference to the County of Origin in a Review or Compilation Report

* Omission of the Display of Comprehensive Income in a Compilation

Practitioners are encouraged to incorporate the guidance contained in the...