Statements of Position

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Description

This draft Opinion establishes minimum acceptable standards of reporting for both complete interim financial statements and for summarized interim financial data. It also outlines the applicability of generally accepted accounting principles to interim financial information and indicates types of disclosure necessary to report on a meaningful basis for a period of less than a full year.

Publication Date

1972

Relational Format

Book

Keywords

Financial statements, Interim -- 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.

Proposed APB opinion : Interim financial reporting;Interim financial reporting; Exposure draft (American Institute of Certified Public Accountants), 1972

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