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Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position : February 13, 1990 amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations;
Statement of Position
90-3
Definition of the Term Substantially the Same for Holders of Debt Instruments, as Used in Certain Audit Guides and a Statement of Position
February 13, 1990
Amendment to AICPA Industry Audit Guide Audits of Banks and AICPA Audit and Accounting Guides Audits of Brokers and Dealers in Securities and Savings and Loan Associations
Issued by
Accounting Standards Division
American Institute of Certified Public Accountants
AICPA