Nevada Revised Statutes 116.31142 – Preparation and presentation of financial statements
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1. The Commission shall adopt regulations prescribing the requirements for the preparation and presentation of financial statements of an association pursuant to this chapter.
Terms Used In Nevada Revised Statutes 116.31142
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
2. The regulations adopted by the Commission must include, without limitation:
(a) The qualifications necessary for a person to prepare and present financial statements of an association; and
(b) The standards and format to be followed in preparing and presenting financial statements of an association.