The SSAPs and ASOPs talk a lot about disclosures for each topic, but don't specify where these items have to be disclosed. Is this just general info, or does it apply specifically to the disclosure in the Notes to Financial Statements and/or General Interrogatories and/or SAO?
Comments
Most of the SSAPs and ASOPs take the form of the definition of a concept/item that can be encountered in multiple places in various statements. For example, SSAP 5R defines liability, which can be found in multiple places. There are some that deal with a particular point of disclosure, like ASOP 36 for SAO.