Statements on Accounting Standards

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Description

1. FASB Statement No. 33, Financial Reporting and Changing Prices, requires certain public entities to present information on the effects of changing prices. 1 It requires no changes in the basic financial statements the required information is to be presented as supplementary information in any published annual report that contains the primary financial statements of the entity. 2 The FASB encourages nonpublic entities and entities that do not meet the size test to present the information called for by the statement.

ISBN

sas28 with cover

Publication Date

1980

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Accounting and price fluctuations

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Supplementary information on the effects of changing prices

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