SOP 94-6 Addresses the Need for Improved Disclosure of Significant Risks and Uncertainties This AcSEC Statement of Position requires disclosures about the nature of operations, the use of estimates in the preparation of financial statements, certain significant estimates and current vulnerablity due to concentrations.
| Year of publication: |
1997
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|---|---|
| Authors: | Thompson, James H. |
| Published in: |
The national public accountant. - Washington, DC : Soc, ISSN 0027-9978, ZDB-ID 6093711. - Vol. 42.1997, 2, p. 34-39
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