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...
Auditing -- Standards -- United States;Financial statements, Interim -- Standards -- United States
This Statement provides guidance on the nature, timing, and extent of procedures to be applied by the independent accountant in conducting a review of interim financial information and on the reporting applicable to such engagements.
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;Financial statements -- Standards -- United States;
1. This statement applies to auditors' reports issued in connection with the following: a. Financial statements that are prepared in conformity with a comprehensive basis of accounting other than generally accepted accounting principles (paragraphs...