Statements of Position

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Description

The Board believes the Income statement format recommended in Audits of Banks conforms with the principles of income statement presentation which are set forth in APB Opinion No. 9. Accordingly, the last two sentences of paragraph 6 of APB Opinion No. 9 are deleted and such Opinion is therefore applicable to financial statements issued by commercial banks for fiscal periods beginning after December 31, 1968.

ISBN

ed68-04-27

Publication Date

1968

Relational Format

Book

Keywords

Banks and banking -- Accounting -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants; Exposure draft (American Institute of Certified Public Accountants), 1968, April 27

Opinions of the Accounting Principles Board : Amending paragraph 6 of APB opinion no. 9, application to commercial banks;Amending paragraph 6 of APB opinion no. 9, application to commercial banks

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