42 Reporting on Condensed Financial Statements and Selected Financial Data This section provides guidance applicable to an auditor who is engaged to report on condensed financial statements or selected financial data prepared by a client. 135 (Superseded) Rescission of FASB Statement No. 75 and Technical Corrections (Issue Date 2/99) As Amended As Issued Summary Status Statement No. 134 (Superseded) Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprisean amendment of FASB Statement No. 150 (Superseded) Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity (Issue Date 5/03) As Amended As Issued Summary Status Statement No. 149 (Superseded) Amendment of Statement 133 on Derivative Instruments and Hedging Activities (Issue Date 4/03) As Amended As Issued Summary Status Statement No. This section provides guidance applicable to professional judgments an independent auditor makes regarding the work and reports of other independent auditors on financial statements. AU sec. 543 AU sec. 9543 Lack of Conformity With Generally Accepted Accounting Principles.
144 (Superseded) Accounting for the Impairment or Disposal of Long-Lived Assets (Issue Date 8/01) As Amended As Issued Summary Status Statement No. 143 (Superseded) Accounting for Asset Retirement Obligations (Issue Date 6/01) As Amended As Issued Summary Status Statement No.
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