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1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 2079100 Facsimile: (202) 8628430 www.pcaobus.orgSTAFF QUESTIONS AND ANSWERS REFERENCES TO AUTHORITATIVE ACCOUNTING GUIDANCE IN PC AOB STANDARDS
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How to fill out references to authoritative accounting:
01
Begin by collecting all the necessary information about the authoritative accounting source you want to reference. This includes the author's name, title of the publication, publication date, and any relevant page numbers.
02
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Start the reference with the author's last name, followed by their initials. If there are multiple authors, list them in the order they appear in the source.
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If applicable, provide the page range of the specific information you are referencing. Use "p." or "pp." before the page numbers, depending on whether it is a single page or multiple pages.
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What is references to authoritative accounting?
References to authoritative accounting are guidelines or standards that are considered the most reliable and credible sources in the field of accounting.
Who is required to file references to authoritative accounting?
All entities or individuals following accounting standards are required to file references to authoritative accounting.
How to fill out references to authoritative accounting?
References to authoritative accounting can be filled out by citing the specific accounting standards or guidelines used in preparing financial statements.
What is the purpose of references to authoritative accounting?
The purpose of references to authoritative accounting is to ensure that financial reports are prepared in accordance with recognized accounting principles.
What information must be reported on references to authoritative accounting?
The information reported on references to authoritative accounting must include the specific accounting standards or guidelines used, along with any relevant details.
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