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Statement of position 90-02
Stockbrokers -- United States -- Accounting; Brokers -- United States -- Accounting; Financial statements -- United States; Disclosure in accounting -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Stockbrokerage and Investment Banking Committee, "Report on the internal control structure in audits of futures commission merchants: February 12, 1990, amendment to AICPA audit and accounting guide, Audits of brokers and dealers in securities" (1990). Statements of Position. 196.