CA Magazine, August 1st, 2001
Overview
The Accounting Standards Board proposes, subject to comments received following exposure, to issue a new Handbook Section, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, to replace FINANCIAL STATEMENT CONCEPTS paragraphs 1000.59.61, and to amend GENERAL STANDARDS OF FINANCIAL STATEMENT PRESENTATION, Section 1500.
The Exposure Draft addresses various concerns, including the relative status and authority of Accounting Recommendations, Accounting Guidelines, Emerging Issues Committee Abstracts of Issues Discussed and some other recent publications, and the role of practice, as well as the i...
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