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Exposure Drafts, Comment Letters, and Statements of Position
Related party transactions -- United States -- Accounting; Disclosure in accounting
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Proposed Statement On Auditing Standards : Related Party Transactions;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1975, March 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Related Party Transactions;Related Party Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1975, March 15, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement provides guidance on procedures that should be considered to attempt to determine the existence of related parties and to examine identified related party transactions. It also provides guidance on considerations that might affect the auditor's evaluation of the adequacy of disclosure of related party transactions.