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ACSEC's proposed statement of position on disclosure about risks, uncertainties, and financial flexibility— and its implications
Author(s) -
Munter Paul
Publication year - 1993
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970050107
Subject(s) - accounting , flexibility (engineering) , financial statement , position (finance) , business , statement (logic) , financial accounting , actuarial science , finance , economics , accounting information system , management , political science , law , audit
The Accounting Standards Executive Committee (AcSEC) may require many companies to expand certain disclosures in their financial statements. The author discusses the expected provisions of AcSEC's SOP and their impact.