Copyright Notice

Statements of Financial Accounting Standards (SFAS), Statements of Auditing Standards (SAS) and Statements of Valuation Standards (SVS) are copyrighted by the Accounting Research and Development Foundation (ARDF). All rights reserved. The SFAS, SAS and SVS available at this ARDF website may be used only for individual personal non-commercial purposes. No part of the SFAS, SAS and SVS as available at this ARDF website may be further reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Accounting Research and Development Foundation.