Using the AICPA Code of Professional Conduct as your reference, what is covered in these standards that relates to the preparation of financial statements?

Topic 1:
Using the AICPA Code of Professional Conduct as your reference, what is covered in these standards that relates to the preparation of financial statements? Do you think these standards are comprehensive or do you think they need updating? Do not forget to note your source and in-text citation in APA format and include the complete library website or document number.
*Do not forget to respond to the other topic this week.
Topic 2:
Using the FASB Codification as your source, how are gain and loss contingencies recorded? Do you agree with this treatment or would you suggest some other way to record these transactions?

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