Disclosure checklists: a financial reporting practice aid : extracted from the AICPA audit and accounting manual, nonauthoritative technical practice aids (as of November 1984).
American Institute of Certified Public Accountants, 1984 - Business & Economics - 75 pages
2 pages matching transaction accounted in this book
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_ APB _ SFAS 13 9 AC AAM Section accepted accounting principles Accounting and Reporting Actuarial present value aggregate amended by SFAS assets audited financial statements auditor's report balance sheet date balance sheet presented basic financial statements basis of accounting capital carrying amount cash changes in financial Changing Prices compiled financial statements compiled or reviewed consolidated cost current and noncurrent current liabilities debt Disclosure Checklists disclosures include entity extraordinary items FASB Statement Financial Accounting Standards financial position Financial Reporting financing leases following disclosed futures contract gain or loss income before extraordinary income statement income taxes investment latest balance sheet major classes marketable equity securities marketable securities ment nonauthoritative number of shares pars payable practice aid prior period presented realized gain reviewed financial statements section number SFAS 12 share amounts specialized industries SSARS statement is presented stockholders subsidiaries tax expense tion transaction accounted valuation allowances Yes No N/A