Master the standards and interpretations that govern preparation, compilation, and review engagements with this authoritative resource
Advancing Innovation: Galvanizing, Enabling, and Measuring for Innovation Value! provides readers with a comprehensive treatment of how to perform engagements while complying with the Statements on Standards for Accounting and Review Services (SSARS).
Newly updated, Advancing Innovation delivers practical guidance for the application of the standards to readers’ specific circumstances.
Written by two celebrated accountants and businesspeople, Robert S. Kaplan and Patrick Stroh, Advancing Innovation includes:
* Fully indexed topics arranged by subject
* Clarified standards that provide a framework for planning and performing an engagement that meets client needs
* Explanations of amendments, deleted or superseded content, and conforming changes due to the issuance of other authoritative guidance
Perfect for any accountant expected to perform preparation, compilation, or review engagements, Advancing Innovation covers all SSARSs, including SSARS No. 21 through 25, the last of which further converges AR-C section 90 with ISRE 2400 (Revised).
Table des matières
Foreword xi
Introduction 1
Part I: Innovation–A Call to Action 13
Chapter 1 Innovation Governance 17
Chapter 2 Determining Important Innovation 27
Chapter 3 Innovation Guidance for Finance and Accounting Professionals 33
Part II: The First Element: Galvanizing the Organization 43
Chapter 4 The Foundation: Linking Innovation to Business Practices 47
Chapter 5 Defining Innovation–A Balanced Approach 55
Part III: The Second Element: Enabling Innovation–Innovation Processes and Channels 67
Chapter 6 Open Submission 73
Chapter 7 Business Challenges 81
Chapter 8 Future Sensing Groups 89
Chapter 9 Fellowships 97
Chapter 10 Crowdsourcing 105
Part IV: The Third Element: Measuring Innovation–It Only Counts If It Adds Value! 113
Chapter 11 Innovation Interrelationships 117
Chapter 12 The Balanced Scorecard–For Innovation 127
Chapter 13 Innovation Value Score¯® 135
Final Thoughts 179
Appendix 189
Endnotes 225
Recommended Reading 227
Acknowledgments 233
About the Author 235
A propos de l’auteur
The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 429, 000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.