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Statement on auditing standards, 101

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statement number	Statement on auditing standards, 101
Title	Auditing fair value measurements and disclosures
Author	American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Subject	Auditing -- Standards -- United States Fair value -- Accounting -- Standards -- United States Disclosure in accounting -- Standards -- United States Financial statements -- Standards -- United States
Coverage-Spatial	United States
Date-Issued	2003
abstract	The purpose of this Statement is to establish standards and provide guidance on auditing fair value measurements and disclosures contained in financial statements. In particular, this Statement addresses audit considerations relating to the measurement and disclosure of assets, liabilities, and specific components of equity presented or disclosed at fair value in financial statements. Fair value measurements of assets, liabilities, and components of equity may arise from both the initial recording of transactions and later changes in value. Changes in fair value measurements that occur over time may be treated in different ways under generally accepted accounting principles (GAAP). For example, GAAP may require that some fair value changes be reflected in net income and that other fair value changes be reflected in other comprehensive income and equity.
Series	Statement on auditing standards; 101
Series2	Auditing Standards, full-text
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Format	PDF page image with corrected OCR scanned at 300 dpi (1.5 MB)
Type	Text
Language	eng
Identifier	http://umiss.lib.olemiss.edu:82/record=b1038131
Date-Digitally Created	2009
Digital Publisher	University of Mississippi Library. Accounting Collection

statement number	Page 1
Description-Abstract	Statement on Auditing Standards Issued by the Auditing Standards Board January 2003 101 Auditing Fair Value Measurements and Disclosures

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Statement on auditing standards, 101

Statement on auditing standards, 101