http://www.sec.gov/spotlight/fairvalue.htmrepurchase agreements %G� �%@ Inspecting supporting documentation for subsequent realization or settlement after the end of the reporting period. %G� �%@ Performing analytical procedures.12 For example, the absence of a ma- terial difference from an expectation that interest income will be a fixed percentage of a debt security based on the effective interest rate determined when the entity purchased the security provides evidence about existence of the security. Completeness .22 Completeness assertions address whether all of the entity's deriva- tives and securities are reported in the financial statements through recog- nition or disclosure. They also address whether all derivatives and securities transactions are reported in the financial
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