To give another example of supersession, a law could demand a punishment, but a merciful king could supersede
the law with an amnesty, due to his greater authority.
The Auditing Standards Board has issued Proposed Statement on Auditing Standards, Compliance Audits (Supersedes
AU Section 801, Compliance Auditing Considerations in Audits of Governmental Entities and Recipients of Governmental Financial Assistance).
This Guide supersedes
the AICPA Audit and Accounting Guides, Banks and Savings Institutions, Audits of Credit Unions, and Audits of Finance Companies.
* Proposed Statement on Auditing Standards, Audit Considerations Relating to an Entity Using a Service Organization (Redrafted) (Supersedes
Put simply, does a return filed by a calendar-year corporate taxpayer on or before September 15 pursuant to an extension supersede
a return previously filed on July 15?
The companion ED would establish uniform financial reporting standards for OPEB plans and supersede
previously issued interim guidance.
301.7216-1(b)(2), are advised that, although they may be subject to the Act's privacy provisions, such provisions do not supersede
, alter or affect the preexisting Sec.
A proposed statement on quality control standards, A Firm's System of Quality Control, would supersede
all existing SQCSs.
The proposed SOP would supersede
SOP 78-9, Accounting for Investments in Real Estate Ventures and provide guidance on accounting, according to GAAP, for investors' interests in unconsolidated real estate investments.
41(g) language change, it is difficult to determine whether Congress intended to supersede
its earlier position that nonrefundable credits "generally" should not offset the tentative minimum tax liability; however, the law, on its face, appears to permit such an offset.
The business combination project, which has been on the FASB's agenda since August 1996, may lead to one or more statements that would modify or supersede
Accounting Principles Board Opinions no.
The American Institute of CPAs auditing standards board is exposing for comment Management Representations, which would supersede