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    Disclosure of Accounting Polices

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    Accounting Principle Board (APB) Opinion No. 22 and the Emerging Issues Task Force (EITF) have both addressed the disclosure of accounting polices.

    If you should examine the requirements mandated by the APB Opinion No. 22. Also, the list and summarize the supplemental guidance issues addressed by the Emerging Issues Task Force (EITF).

    REQUIRED:
    (1) Provide points of examination related to the requirements mandated by the APB Opinion No. 22 4
    (2) Provide points of examination related to the supplemental guidance issues addressed by the Emerging Issues Task Force (EITF) 4

    Cite a reference.

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    FIN/ACCT
    Accounting Principle Board (APB) Opinion No. 22 and the Emerging Issues Task Force (EITF) have both addressed the disclosure of accounting policies. If you should examine the requirements mandated by the APB Opinion No. 22. Also, list and summarize supplemental guidance issues addressed by the Emerging Issues Task Force (EITF).

    REQUIRED:

    (1) Provided points of examination related to the requirements mandated by the APB Opinion No. 22 4
    APB Opinion No. 22, Disclosure of Accounting Policies, requires the presentation of a summary of significant accounting policies, "while not specifically requiring disclosure about accounting estimates, requires disclosure about the application of accounting policies which may entail generalized disclosure about estimation techniques.

    APB No. 22 ...

    Solution Summary

    This solution discusses accounting policies.

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