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Development of Standards 19151930
Development of Reporting 19301945
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A—Effect on client's accountant's accountants replying accounts receivable acquisition of assets American Accounting Association American Institute Annual Report Auditing Procedure auditor B—Effect on stockholders balance sheet ber cent Bulletin Category II events Certified Public Accountants client's competitive position contingent liabilities corporations countant Creditors decision to disclose disclosure decisions Disclosure of Post-Statement disclosure of subsequent dividend earnings per share effect on Factor events or conditions existing Factor A competitive Factor B stockholders Factor C determination financial position financial statements income for periods industry B—Effect Institute of Accountants Institute of Certified interest C—Determination International Business Machines Journal of Accountancy limited number measurement in dollars ment negotiations number of customers opinion participating accountants percent periods subsequent post-balance-sheet events post-statement events potential investors question reaching decisions standards of disclosure statement date subfactors subject to measurement subse subsequent period subsequent to statement surplus Table tion windfall gain York Stock Exchange