SAS No. 101 Auditing Fair Value Measurements and Disclosures

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SAS No. 101, Auditing Fair Value Measurements and Disclosures




SAS No. 101 provides a general framework for auditing fair value measurements and disclosures. Also, it provides guidance on understanding management's process for developing fair value estimates and evaluating whether the measurement conforms to generally accepted accounting principles (GAAP). A copy of the Original Pronouncement can be accessed from this page: Download the document here or Find by original pronouncement




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