haku: @indexterm Financial accounting / yhteensä: 306
viite: 137 / 306
| Tekijä: | Gomberg, M. Tanenbaum, J. |
| Otsikko: | New guide for common interest realty associations |
| Lehti: | Journal of Accountancy
1989 : NOV, p. 88-90, 94, 96-97 |
| Asiasana: | FINANCIAL ACCOUNTING AUDITING PROPERTY |
| Kieli: | eng |
| Tiivistelmä: | Review of new AICPA audit guide to CIRA financial statements, and a definition of a common interest realty association /CIRA/ as a not-for-profit organization , and financial reporting. The FASB concepts statement. What users of a CIRA financial statement need. Future major repairs and replacements. Common property. Two Exhibits cover the birth of a CIRA guide, and guidance for CIRAs. A Box illustrates the background. |
SCIMA