Insurance -- Accounting -- Law and legislation -- United States;Insurance -- Accounting -- Standards -- United States;Disclosure in accounting -- Standards -- United States
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...