Accounting and financial reporting for personal financial statements: an amendment to AICPA industry audit guide, Audits of personal financial statements
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Transition and Effective Date
Appendix AIllustrative Financial Statements
AavaaiH accepted accounting principles Accounting Standards Division AICPA Industry Audit amounts of liabilities amounts of projected appraisals asked prices assets and liabilities Audits of Personal average of short basis bid and asked capital gain rate categories of assets closely held business current value information Davekar Company December 31 determining estimated current determining the estimated disclosures discounted amounts equity estimated current amounts estimated current values estimated income taxes financial condition historical cost Illustrative Financial Statements Industry Audit Guide Intangible Assets interest in testamentary investments in closely James and Jane Jewelry Kenbruce Associates laws and regulations Long-term capital gain major assets Noncancellable commitments OFCAIIFO payable personal financial statements Presentation of Personal profit sharing plan projected cash receipts receipts and payments sole proprietorship statement of financial statement of position statements are prepared statements should present tax bases tax laws testamentary trust UIBRARYQ values and liabilities values of assets values of major worth