Footnote then renumbered by up-date out-of interpretation 101-dos,

Footnote then renumbered by up-date out-of interpretation 101-dos,

fn 11 See footnote nine. [Footnote renumbered, , in order to reflect conforming transform needed considering the enhance regarding interpretation step one0step one-step one. ]

fn twelve Except for a financial revealing entity’s basic economic statements, which is defined from inside the text message of this Interpretation, specific words used regarding the Interpretation try especially outlined from the Governmental Accounting Standards Panel. [Footnote renumbered, , so you’re able to echo compliant change necessary as a result of the modify regarding interpretation step 10step one-step 1. ]

fn fifteen Since discussed on SSAEs. [Footnote renumbered, , to mirror compliant alter requisite because of the up-date of translation 101-step one. ]

fn # Conditions shown for the boldface kind of up on very first incorporate inside interpretation is actually defined within the Et point 92, Definitions. [Footnote extra, , to reflect compliant alter needed because of the update out-of translation step one01-step 1.]

fn sixteen To own reason for that it Interpretation, high determine form having the ability to get it done significant influence more brand new financial, operating otherwise accounting rules of the entity, such as for instance by the (1) are about the fresh entity once the a supporter, underwriter, voting trustee, general mate otherwise movie director, (2) in a policy-while making standing such chief executive officer, head working administrator, master financial officer or head accounting administrator, otherwise (3) meeting the new standards inside the Bookkeeping Standards Panel Advice No. 18 [Ac section I82] and its interpretations to find the element off an investor so you can exercise particularly influence regarding an organization. Continue reading «Footnote then renumbered by up-date out-of interpretation 101-dos,»