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Full-Text Articles in Business
Accounting For Changes In Estimates; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Task Force On Accounting For Changes In Estimates
Accounting For Changes In Estimates; Issues Paper (1978 December 12), American Institute Of Certified Public Accountants. Task Force On Accounting For Changes In Estimates
Issues Papers
No abstract provided.
Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division
Reporting Finance Subsidiaries In Consolidated Financial Statements; Issues Paper (1978 December 27), American Institute Of Certified Public Accountants. Accounting Standards Division
Issues Papers
No abstract provided.
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Review Of Interim Financial Information;Review Of Interim Financial Information; Exposure Draft (American Institute Of Certified Public Accountants), 1978, Dec. 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The major decision reflected in this exposure draft is that, based on the accountant's performance of specified review procedures, he should be permitted to issue a report, accompanied by an expression of assurance, on his review of interim financial information of publicly held entities. Such a report could accompany interim financial information issued by publicly held companies that is contained in interim reports issued to stockholders, the board of directors, or others, or filed periodically with regulatory agencies. The Auditing Standards Board believes the procedures established in Statement on Auditing Standards No. 10 continue to be appropriate for an accountant's …