Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position
Subtitle: February 13, 1990 amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations
By: issued by Accounting Standards Division, American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants. Stockbrokerage Auditing Subcommittee.; American Institute of Certified Public Accountants. Banking Committee.; American Institute of Certified Public Accountants. Committee on Savings and Loan Associations.
Series: Statement of position / AICPA ;; 90-3
Publisher: The Institute
Published: 1990
Place of publication: New York, N.Y. (1211 Ave. of Americas, New York 10036-8775)
Language: eng
Number of pages: 10
Subjects: Accounting -- Terminology.
Other titles: Substantially the same.