This article reviews the development of income presentation found in the authoritative accounting pronouncements since 1941. During this period, within the historical cost reporting model for presentation of income, emphasis has shifted from the...
Auditing -- Standards -- United States;Related party transactions -- United States -- Accounting;Disclosure in accounting
This Statement provides guidance on procedures that should be considered by the auditor when he is performing an examination of financial statements in accordance with generally accepted auditing standards to identify related party transactions and...