An article by Keith Gordon on the arguments over UITF 40 and whether it has changed GAAP. He concludes that it has, but by interpreting SSAP 9 rather than by changing FRS 5 ANG.
An article by Keith Gordon on the arguments over UITF 40 and whether it has changed GAAP. He concludes that it has, but by interpreting SSAP 9 rather than by changing FRS 5 ANG.