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Superseded by FASB Statement 96, para. 203(b), and FASB Statement 109, para. 286(b) 2. Accounting for the "Investment Credit" full-text: Dec. 1962 Amended; Parts deleted or replaced; 3. The Statement of Source and Application of Funds full-text: Oct. 1963 Superseded by APB Opinion 19, para. 3; 4. Accounting for the "Investment Credit" full-text ...
The ASC is published by the Financial Accounting Standards Board, and access to the ASC is free through the Basic View on the FASB web site. The ASC became effective on July 1, 2009, and has since been the authoritative source for all U.S. GAAP, Generally Accepted Accounting Principles (USA) .
Superseded by AICPA Practice Bulletin No. 7 1979 February 26: Personal Financial Statements full-text: Superseded by AICPA Personal Financial Statements Guide 1979 February 26: Project Financing Arrangements full-text: Superseded by FASB Statement No. 47 1979 April 27: Real Estate ADC Costs: Superseded by FASB Statement No. 66 1979 June 21
AICPA Professional Standards: Auditing as of June 1, 1981 full-text: June 1, 1981 1982: AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982 full-text: June 1, 1982 1983: AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983 full-text: June 1, 1983 1984
Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the ...
Auditor's reporting on statutory financial statements of insurance enterprises; supersedes Statement of position 90-10, Reports on audited financial statements of property and liability insurance companies, and amends AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits ...
The Statement is now known as Statement on Auditing Standards, no. 1, and began a series of Statements on Auditing Standards (SASs) that are still being issued by the Auditing Standards Board. See Statements on Auditing Standards (USA). Beginning in 1976, these Standards were codified annually as section AU of the AICPA's Professional Standards.
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.