Journal of Accountancy, Հատոր 116American Institute of Certified Public Accountants, 1963 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 29
... opinion on published financial state- ments . As a user of the single - para- graph form ( in which the opinion pre- cedes the statement of scope of exam- ination ) I can testify to one bit of favorable experience : bankers and lawyers ...
... opinion on published financial state- ments . As a user of the single - para- graph form ( in which the opinion pre- cedes the statement of scope of exam- ination ) I can testify to one bit of favorable experience : bankers and lawyers ...
Էջ 43
APB Opinion on “ Cash Flow ” THE term " cash flow " and similar phrases are be- counting principles . So long as this is recognized ,. EDITORIAL Ti ing used with increasing frequency in the text of company annual reports , in financial ...
APB Opinion on “ Cash Flow ” THE term " cash flow " and similar phrases are be- counting principles . So long as this is recognized ,. EDITORIAL Ti ing used with increasing frequency in the text of company annual reports , in financial ...
Էջ 72
... opinion on the funds statement should include the phrases " In our opinion " and " pre- sent fairly . " The report should make it clear whether the presentation is , in the independent auditor's opinion , fair in all material respects ...
... opinion on the funds statement should include the phrases " In our opinion " and " pre- sent fairly . " The report should make it clear whether the presentation is , in the independent auditor's opinion , fair in all material respects ...
Բովանդակություն
accounting for business combinations | 65 |
Attribution rules in redemptions terminating | 71 |
Student loan fund | 24 |
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accepted accounting additional American amount application assets Association audit auditors balance basic basis capital cash cent City client complete considered continue contract copy corporation cost course Court desires determine earnings effect established examination expenses experience fact Federal filing firm funds give Government important income increase individual Institute interest Internal inventory investment issue ment method operations opinion period position practice preparation present principles problems procedures processing production professional profit public accounting purchase question reasons received records reference responsibility result rules savings shares staff standards statements tion United University write York