Page 423 - Auditing Standards
P. 423
As of December 15, 2017
of the financial statements.
2 However, see paragraph .05 as to the desirability of presenting pro forma financial statements to
supplement the historical financial statements in certain circumstances.
* See also Statement of Financial Accounting Standards No. 16, Prior Period Adjustments (AC section A35).
Copyright © 2004, American Institute of Certified Public Accountants, Inc.
© Copyright 2003 –2018 Public Company Accounting Oversight Board. All rights reserved. Public Company Accounting Oversight Board and PCAOB are registered trademarks of
the Public Company Accounting Oversight Board.
420
