Statements of Position

Files

Download

Download Full Text (542 KB)

Description

Statement of position 90-11

ISBN

sop 90-11b

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

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

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.