Supplementary mineral reserve information; Statement on auditing standards, 040

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets Mining and Oil and Gas, requires entities of certain size that have mineral reserves other than oil and gas to disclose certain quantity and price information. This supplementary information may be disclosed outside the basic financial statements.

Publication Date

1982

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Mineral industries -- United States -- Accounting

Disciplines

Accounting | Taxation

Comments

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

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Supplementary mineral reserve information; Statement on auditing standards, 040" (1982). Statements on Auditing Standards. 40.
https://egrove.olemiss.edu/aicpa_sas/40