Proposed statement on auditing standards : supplementary mineral reserve information ;Supplementary mineral reserve information; Exposure draft (American Institute of Certified Public Accountants), 1981, July 30

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

This proposed Statement provides additional guidance in applying SAS No. 27, Supplementary Information Required by the Financial Accounting Standards Board to the mineral reserve information required by FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets--Mining and Oil and Gas. The disclosure of supplementary mineral reserve information is required of companies that are subject to the requirements of FASB Statement No. 33, Financial Reporting and Changing Prices.

Publication Date

1981

Relational Format

Book

Keywords

Mineral industries -- United States -- Accounting

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.

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Proposed statement on auditing standards : supplementary mineral reserve information ;Supplementary mineral reserve information; Exposure draft (American Institute of Certified Public Accountants), 1981, July 30" (1981). Exposure Drafts, Comment Letters, and Statements of Position. 435.
https://egrove.olemiss.edu/aicpa_sop/435