Disclosure of certain information by financial institutions about debt securities held as assets : November 30, 1990 : amendment to AICPA audit and accounting guides Audits of banks, Audits of credit unions, Audits of finance companies (including independent and captive financing activities of other companies), Audits of property and liability insurance companies, Savings and loan associations, and Audits of stock life insurance companies; Statement of position 90-11;

Authors

American Institute of Certified Public Accountants. Accounting Standards Executive Committee

Files

Publication Date

1990

Relational Format

pamphlet

Keywords

Financial institutions -- United States -- Accounting; Securities -- United States -- Accounting; Disclosure in accounting -- United States

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. Accounting Standards Executive Committee, "Disclosure of certain information by financial institutions about debt securities held as assets : November 30, 1990 : amendment to AICPA audit and accounting guides Audits of banks, Audits of credit unions, Audits of finance companies (including independent and captive financing activities of other companies), Audits of property and liability insurance companies, Savings and loan associations, and Audits of stock life insurance companies; Statement of position 90-11;" (1990). Exposure Drafts, Comment Letters, and Statements of Position. 195.
https://egrove.olemiss.edu/aicpa_sop/195