Statements of Position

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Description

Statement of position 94-3

ISBN

sop 94-3b

Publication Date

1994

Relational Format

pamphlet

Keywords

Nonprofit organizations -- Accounting -- Standards -- United States; Financial statements -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Reporting of related entities by not-for-profit organizations: amendment to AICPA industry audit guides, Audits of voluntary health and welfare organizations and Audits of colleges and universities, AICPA audit and accounting guide, Audits of certain nonprofit organizations, and SOP 78-10, Accounting principles and reporting practices for certain nonprofit organizations

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