Title Page; Copyright Page; Preface; Part 1-General Guidance Regarding Prospective Financial Information; Chapter 1 Introduction; Structure of the Guide; Relationship to Other Literature; Chapter 2 Scope; Presentations; Practitioners' Services; Chapter 3 Definitions; Chapter 4 Types of Prospective Financial Information and Their Uses; Chapter 5 Responsibility for Prospective Financial Information; Part 2-Guidance for Entities That Issue Prospective Financial Statements; Chapter 6 Preparation Guidelines; Chapter 7 Reasonably Objective Basis; Chapter 8 Presentation Guidelines
Prospective Financial StatementsUses of Prospective Financial Statements; Responsibility for Prospective Financial Statements; Title; Format; Date; Accounting Principles and Policies; Materiality; Presentation of Amounts; Assumptions; Period to Be Covered; Distinguishing From Historical Financial Statements; Correction and Updating of a Financial Forecast; Partial Presentations; Uses of Partial Presentations; Preparation and Presentation of Partial Presentations; Chapter 9 Illustrative Prospective Financial Information
Part 3-Guidance for Practitioners Who Provide Services on Prospective Financial StatementsChapter 10 Types of Practitioners' Services; Types of Services; Responsibility for Prospective Financial Information; Reasonably Objective Basis for Presentation; Quality Control; Independence; Change in Engagement to a Lower Level of Service; A Practitioner's Responsibility for Prospective Financial Information That Contains Disclosures About Periods Beyond the Prospective Period; Materiality; Chapter 11 Preparation of Prospective Financial Information; Introduction; Applicability; Independence
RequirementsGeneral Principles for Performing Engagements to Prepare Prospective Financial Information; Preconditions for Accepting an Engagement to Prepare Prospective Financial Information; Agreement on Engagement Terms; Knowledge and Understanding of the Entity's Financial Reporting Framework; Knowledge of Other Matters; Preparing the Prospective Financial Information; Preparation of Prospective Financial Information That Contains a Known Departure or Departures from the AICPA Presentation Guidelines
Preparation of Prospective Financial Information That Omits Substantially All Disclosures Required by the AICPA Presentation GuidelinesCommunication With the Responsible Party; Documentation Requirements; Appendix A-Illustrative Engagement Letters for a Preparation Engagement; Chapter 12 Compilation Procedures; Introduction; Applicability; Requirements; General Principles for Performing and Reporting on Compilations of Prospective Financial Information; Preconditions for Accepting a Compilation Engagement; Agreement on Engagement Terms
Notes
Knowledge and Understanding of the Presentation Guidelines and Underlying Accounting Principles Used by the Entity
