Audit Report Modifications for Changes in Accounting Principles: Are Auditors Too Enthusiastic?
Academy of Accounting and Financial Studies Journal 1997, July, 1, 2
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- 2,99 €
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- 2,99 €
Description de l’éditeur
INTRODUCTION A change in accounting principle occurs when a company changes from one generally accepted accounting principle (GAAP) to another generally accepted accounting principle. Such changes impact the consistency of financial reporting between years; therefore, Accounting Principles Board (APB) Opinion No. 20 requires financial statement disclosure of the nature of the change, justification for the change, and the cumulative effect of the change on income.
GENRE
Entreprise et management
SORTIE
1997
1 juillet
LANGUE
EN
Anglais
LONGUEUR
16
Pages
ÉDITIONS
The DreamCatchers Group, LLC
DÉTAILS DU FOURNISSEUR
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
TAILLE
280,2
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