Auditing -- Standards -- United States;Mineral industries -- United States -- Accounting
FASB Statement No. 39, Financial Reporting and Changing Prices: Specialized Assets — Mining and Oil and Gas, requires entities of certain size that have mineral reserves other than oil and gas1 to disclose certain quantity and price information.2...
This statement revises: meaning of "present fairly in conformity with generally accepted accounting principles" in the indvependent auditor's report; required supplemeentary information'and reporting on information accmpanying the basic financail...
Auditing -- Standards -- United States;Accounting and price fluctuations
1. FASB Statement No. 33, Financial Reporting and Changing Prices, requires certain public entities to present information on the effects of changing prices.1 It requires no changes in the basic financial statements; the required information is to...
This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time...