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; Statement of position 90-03;

Authors

American Institute of Certified Public Accountants. Accounting Standards Division

Files

Publication Date

1990

Relational Format

pamphlet

Keywords

Accounting -- Terminology

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 Division, "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; Statement of position 90-03;" (1990). Exposure Drafts, Comment Letters, and Statements of Position. 197.
https://egrove.olemiss.edu/aicpa_sop/197