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Exposure Drafts, Comment Letters, and Statements of Position

Financial statements -- Standards

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Proposed Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 16, American Institute Of Certified Public Accountants. Auditing Standards Board May 1983

Proposed Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 16, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Accounting Section : Personal Financial Statements Guide ;Personal Financial Statements Guide; Exposure Draft (American Institute Of Certified Public Accountants), 1981, June 1, American Institute Of Certified Public Accountants. Personal Financial Statements Committee Jan 1981

Proposed Accounting Section : Personal Financial Statements Guide ;Personal Financial Statements Guide; Exposure Draft (American Institute Of Certified Public Accountants), 1981, June 1, American Institute Of Certified Public Accountants. Personal Financial Statements Committee

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft is a proposed revision of the accounting guidance in the 1968 AICPA Industry Audit Guide, Audits of Personal Financial Statements. This draft recommends and supports the use of estimated current value as the basis of measurement in personal financial statements and presents guidelines for determining estimated current value in those statements.