044-7 Wyo. Code R. §§ 7-13 - Restatement of Accounts
If action is to be taken with respect to the restatement of
any asset, capital, or surplus of the
(a) State the nature of
the restatement and the date as of which it is to be effective.
(b) Outline briefly the reasons for the
restatement and for the selection of the particular effective date.
(c) State the name and amount of each account
affected by the restatement and the effect of the restatement
thereon.
Notes
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