Exposure Drafts, Comment Letters, and Statements of Position
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Description
The proposed Statement on Auditing Standards on supplementary information on the effects of changing prices should be applied in conjunction with SAS No. 27 and is applicable in an examination in accordance with generally accepted auditing standards of financial statements of an entity subject to FASB Statement No. 33 or of an enity that voluntarily presents the information prescribed by that statement. The proposed SAS on supplementary oil and gas reserve quantity information offers reporting guidance for situations in which the application of the procedures causes the auditor to believe that the information may not be measured or presented within the applicable guidelines.
Publication Date
1979
Relational Format
Book
Keywords
Gas industry -- United States -- Accounting; Petroleum industry and trade -- United States -- Accounting; Accounting and price fluctuations
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Accounting Standards Board, "Proposed statements on auditing standards : supplementary information on the effects of changing prices : supplementary oil and gas reserve information;Supplementary information on the effects of changing prices;Supplementary oil and gas reserve information; Exposure draft (American Institute of Certified Public Accountants), 1979, Dec. 31" (1979). Exposure Drafts, Comment Letters, and Statements of Position. 413.
https://egrove.olemiss.edu/aicpa_sop/413
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.