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Auditors Role in Development of Financial Statements
The Nature and Levels of GAAP
24 other sections not shown
accounting principles Accounting Standards Board adjustment AICPA amortization APB Opinion audit auditor balance sheet carryback Cash Flows components CPAs credit risk current period debt December deductible deferred tax liability direct method disclosure dividends employees enterprise equity Exhibit Exposure Draft extraordinary item FASB FASB's Financial Accounting Standards financial instruments financial reporting financial statements financing activities fiscal flow from operating funds future GAAP IASC included income statement income taxes increased intangible asset interest rate interest rate swap investing activities issued J.P. Morgan manufacturing market value million minimum liability operating activities payable payments pension cost pension expense pension liability pension plan percent plan assets preferred stock prior service cost production Projected benefit obligation recognition recognized result return on plan settlement SFAS standard setting Statement of Cash Statement of Financial tax benefit tax effect tax expense tax rates temporary differences transactions transition obligation Unrecognized