Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 75

1 FASB ASC 855 requires disclosure in the financial statements of the date through which an entity has evaluated subsequent events and the basis for that date. Which of the following is not considered “issued” or “available to be issued”?When a significant portion of the audit work is complete.Widely distributed to shareholders and other financial statement users for “general use and reliance.”All approvals necessary for issuance have been obtained.When financial statements are complete.