Open Access. Powered by Scholars. Published by Universities.®
Exposure Drafts, Comment Letters, and Statements of Position
Public -- United States -- Accounting; Financial statements -- United States -- Auditing
Articles 1 - 1 of 1
Full-Text Articles in Business
Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides reporting guidance for when a state or local governmental unit issues summary financial information in a document that refers to, but does not include, the general-purpose financial statements. It is a proposed amendment to the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units. The recommendations in this proposed SOP are effective for reports issued on or after June 15, 1993.