Statements of Position

Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position: February 13, 1990 amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations

Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position: February 13, 1990 amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations

American Institute of Certified Public Accountants. Accounting Standards Division

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

Description

Statement of position 90-03