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 €
Publisher Description
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
Business & Personal Finance
RELEASED
1997
1 July
LANGUAGE
EN
English
LENGTH
16
Pages
PUBLISHER
The DreamCatchers Group, LLC
PROVIDER INFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
280.2
KB
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