Statements of Position

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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

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;

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