TITLE

SEC Staff Accounting Bulletin No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements

AUTHOR(S)
Georgiades, George; Puncel, Luis M.
PUB. DATE
December 2006
SOURCE
GAAS Update Service;12/30/2006, Vol. 6 Issue 24, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article presents information on the Staff Accounting Bulletin Number 108 "Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements," issued by the Securities and Exchange Commission on September 13, 2006. The document addresses diversity in practice regarding the process of quantifying financial statement misstatements.
ACCESSION #
23597189

 

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