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" ... the financial statements, including the related notes, are informative of matters that may affect their use, understanding, and interpretation... "
Accounting and Auditing Practices and Procedures: Hearings Before the ... - 215. lappuse
autors: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management - 1977 - 2176 lapas
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Readings in True and Fair

Robert Henry Parker, P. W. Wolnizer, Christopher Nobes - 1996 - 344 lapas
...accounting principles selected and applied have general acceptance and are appropriate in the circumstances; the financial statements including the related notes...affect their use, understanding and interpretation; the information in the financial statements is classified and summarised in a manner that is neither...
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Loan Loss Reserves: Hearing Before the Subcommittee on Financial ..., 4. sējums

United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Financial Institutions and Consumer Credit - 1999 - 508 lapas
...applied have general acceptance; (6) the accounting principles are appropriate in the circumstances; (c) the financial statements, including the related...affect their use, understanding, and interpretation (see section 431); (d) the information presented in the financial statements is classified and summarized...
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The Fiscal Year 1998 Audit of the Corporation for National ..., 4. sējums

United States. Congress. House. Committee on Education and the Workforce. Subcommittee on Oversight and Investigations - 1999 - 136 lapas
...classified and summarized (neither too detailed or too condensed) manner, so that the financial statements are informative of matters that may affect their use, understanding, and interpretation. The Corporation's financial statements do not currently provide information related to its many service...
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106-2 Hearing: The Fiscal Year 1999 Audit Of The Corporation For National ...

2000 - 136 lapas
...classified and summarized (neither too detailed or too condensed) manner, so that the financial statements are informative of matters that may affect their use, understanding, and interpretation. The Corporation's financial statements do not currently provide information related to its many service...
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Corporate Financial Reporting: Theory and Practice

Andrew Higson - 2003 - 246 lapas
...accounting principles are appropriate in the circumstances; (c) the financial statements, including related notes, are informative of matters that may...(e) the financial statements reflect the underlying transactions and events in a manner that presents the financial position, results of operations, and...
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The Role of the Financial Institutions in Enron's Collapse: Hearing Before ...

United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 2002 - 1488 lapas
...accounting principles selected have (a) general acceptance, (b) are appropriate in the circumstances, (c) the financial statements, including the related...affect their use, understanding and interpretation by users, and (d) that the numbers in the financial statements are properly classified (eg, presented...
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The Role of the Financial Institutions in Enron's Collapse: Hearing ..., 1. daļa

United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations - 2002 - 1492 lapas
...accounting principles selected have (a) general acceptance, (b) are appropriate in the circumstances, (c) the financial statements, including the related...affect their use, understanding and interpretation by users, and (d) that the numbers in the financial statements are properly classified (eg, presented...
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A Review of FASB Action Post-Enron and Worldcom: Hearing Before the ...

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection - 2003 - 64 lapas
...applied have general acceptance; (hi the accounting principles are appropriate in the circumstances; (c) the financial statements, including the related...classified and summarized in a reasonable manner, that is, it is neither too detailed nor too condensed . . .; and (e) the financial statements reflect the underlying...
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Official Gazette, 100. sējums,1-4. izdevums

Philippines - 2004 - 706 lapas
...ensure that the entity is in full compliance with the current disclosure requirements of IAS 39; • the information presented in the financial statements...that is, neither too detailed nor too condensed; and • the financial statements reflect the underlying transactions and events in a manner that presents...
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Accounting Ethics: Crisis in accounting ethics, 4. sējums

J. Edward Ketz - 2006 - 464 lapas
...applied have general acceptance . . .; (b) the ... principles are appropriate in the circumstances . . .; (c) the financial statements, including the related...manner, that is, neither too detailed nor too condensed . . .; (e) the financial statements reflect the underlying events and transactions . . . within a range...
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