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Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1987 ;Omnibus Statement On Auditing Standards, 1987; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Sept. 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus Statement On Auditing Standards, 1987 ;Omnibus Statement On Auditing Standards, 1987; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Sept. 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards contains a number of technical amendments. The amendments are needed to: (1) Recognize, in accordance with a resolution by the Council of the AICPA, the Governmental Accounting Standards Board (GASB) as the body to establish financial accounting principles for state and local governmental entities pursuant to rule 203 and standards on disclosure of financial information for such entities outside financial statements in published financial reports containing financial statements under rule 204; (2) Revise the existing standards for the issuance of Financial Accounting Standards Board (FASB) Statement No. 89, Financial Reporting and Changing Prices, which …