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.

ISBN

ed79-12-31a

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

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), 1979, Dec. 31

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

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