628.014 - “Compilation” defined.
628.014 “Compilation” defined. “Compilation” means the presentation, in the form of financial statements prepared in accordance with the Statements on Standards for Accounting and Review Services (SSARS) published by the American Institute of Certified Public Accountants, of information that is a representation by the owner or management of an entity without undertaking to state or imply assurance of the reliability of the information.
(Added to NRS by 2009, 310)