Comprehensive course on prospective financial information and accountant’s responsibility under attestation standards. Projection of financial statements; forecast of financial statements, examinations, compilations, full and partial presentations, accountant’s reports, unmodified, qualified, disclaimer and adverse for examinations of forecasts and projections. Practical examples including full set of financial statements for projections and forecast, examples of significant assumptions.
Objectives:
Upon completion of this course participants should be able to:
1. Use authoritative literature, assumptions and guidance that apply to prospective financial
information.
2. Use the correct format and presentation for a forecast or projection.