Exposure Draft: Proposed Statement on Auditing Standards : Investments in Debt and Equity Securities (to Supersede AU Section 332, "Long-term Investments," of SAS No. 1, Codification of Auditing Standards and Procedures) : May 29, 1996
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ability to exercise ability to hold accepted accounting principles accounting policies Accounting Standards Board APB Opinion 18 appropriate assertions about investments Attest Standards Audit and Attest audit of financial audit risk auditing investments auditing procedures Auditing Standards Board auditor should ascertain auditor should consider auditor should evaluate auditor should obtain auditor's report Carrying Amount Certified Public Accountants Codification of Auditing corroborate or conflict Debt and Equity debt securities decline in fair entity Equity Method Equity Securities exercise significant influence exposure draft fair value estimates FASB Statement Financial Accounting Standards financial statement assertions guidance in SAS Institute of Certified investee's financial statements investments in common Investments in Debt investor issuer July 29 June 30 method of accounting NASDAQ obtain evidence other-than-temporary impairment condition Paragraph 17 preferred stock Procedures AICPA proposed Statement section 332 securitized Sherinsky Standards and Procedures Statement of Financial Statement on Auditing supersede AU section