haku: @author Serlin, J. / yhteensä: 2
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Tekijä: | Serlin, J. Blanco-Best, M. |
Otsikko: | What's so special about special reports? |
Lehti: | Journal of Accountancy
1989 : OCT, VOL.168:4, p.60-62,64,66,68-74 |
Asiasana: | AUDITING STANDARDS FINANCIAL REPORTING COMPANY REPORTS |
Kieli: | eng |
Tiivistelmä: | Guidance on complying with new US accounting standards reporting statement and its application in financial reports. Reports on audited financial statements. 4 types of special reports. Financial statements prepared on the basis of accounting. Explanatory paragraph added to a special report. Restricted regulatory reports. Reporting on current value statements. Accounts or items of a financial statement. Auditing the entire financial statement. An adverse opinion or disclaimer. Compliance reports. Special-purpose financial presentations. Prescribed forms. Five Exhibits illustrate the study. |
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