Statements of Position

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Description

This proposed Statement provides reporting guidance on (1) condensed financial statements derived from audited financial statements (such as the condensed year-end balance sheet that must be included in the quarterly report filed on SEC Form 10-Q); (2) selected financial data derived from audited financial statements that are required in certain SEC filings according to regulation S-K.

Publication Date

1981

Relational Format

Book

Keywords

Financial statements -- 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 statement on auditing standards : reporting on condensed financial statements and selected financial data ;Reporting on condensed financial statements and selected financial data; Exposure draft (American Institute of Certified Public Accountants), 1981, Sept. 1

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