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This proposed Statement of Position illustrates an expanded form of report that can be used for financial feasibility studies when the accountant has applied procedures that exceed those that would pertain solely to a review of a financial forecast. The report includes a description of the scope of the feasibility study and a statement of conclusions that result from the study.
Financial statements -- United States; Business forecasting
Accounting | Taxation
American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force, "Proposed statement of position : report on a financial feasibility study ;Report on a financial feasibility study; Exposure draft (American Institute of Certified Public Accountants), 1982, Feb. 15" (1982). Statements of Position. 443.