Auditing -- Standards -- United States;Derivative securities -- Auditing -- Standards -- United States;Hedging (Finance) -- Auditing -- Standards -- United States;Investments -- Auditing -- Standards -- United States;
This Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for assertions about derivative instruments, hedging activities, and investments in securities2 that are made in an entity's...
This paper traces development in the accounting literature, circa 1909-1933, of, dominant support for contra-equity presentation of treasury stock, and relates this overview to prominent current arguments for selective asset treatment. Classic...