AICPA releases first CIRA audit and accounting guide.
Guidelines outlining information that must be disclosed regarding funding of future major repairs and replacements of common property also are discussed. In addition, the guide requires unaudited supplementary information about estimated costs of such repairs and replacements to be included in the financial statements.
The guide is available at $18 per copy for members ($22.50 for non-members), plus shipping and handling. To order, call the AICPA order department at (800) 334-6961 or (800) 248-0445 (in New York State). Mention product number 012481.
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|Title Annotation:||Common Interest Realty Associations|
|Publication:||Journal of Accountancy|
|Date:||Dec 1, 1991|
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