Statements of Position

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Description

This exposure draft is a proposed revision of the accounting guidance in the 1968 AICPA Industry Audit Guide, Audits of Personal Financial Statements. This draft recommends and supports the use of estimated current value as the basis of measurement in personal financial statements and presents guidelines for determining estimated current value in those statements.

Publication Date

1981

Relational Format

Book

Keywords

Financial statements -- Standards

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 accounting section : personal financial statements guide ;Personal financial statements guide; Exposure draft (American Institute of Certified Public Accountants), 1981, June 1

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