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Proposed Statement On Auditing Standards : Reporting On Condensed Financial Statements And Selected Financial Data ;Reporting On Condensed Financial Statements And Selected Financial Data; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Reporting On Condensed Financial Statements And Selected Financial Data ;Reporting On Condensed Financial Statements And Selected Financial Data; Exposure Draft (American Institute Of Certified Public Accountants), 1981, Sept. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements of Position
This proposed Statement provides reporting guidance on (1) condensed financial statements derived from audited financial statements (such as the condensed year-end balance sheet that must be included in the quarterly report filed on SEC Form 10-Q); (2) selected financial data derived from audited financial statements that are required in certain SEC filings according to regulation S-K.