AICPA issues fair value interpretations.
| Position | AICPA News |
The AICPA recently issued two Interpretations of Statements on Auditing Standards regarding auditing fair values.
Auditing Derivative Instruments, Hedging Activities, and Investments in Securities; and Auditing Interests in Trusts Held by a Third-Party Trustee and Reported at Fair Value clarify that receiving a confirmation of fair value from a third party (including a trustee) is not enough to constitute adequate audit evidence with respect to the valuation...
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