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Technical Reporting Problems 3178
The Independent Auditors Responsibility 7984
Accounting Principles Board AICPA Allocating Common Items arbitrary allocations Auditor's Reporting business segments Canada Corporations Act Certified Public Accountants Chartered Accountants CICA common costs Companies 1970 Companies Act Companies providing segmented company's directly identified disclosed disclosure of information diversified companies evaluation financial information financial reporting financial statements gross revenue identifying segments income statement independent auditors individual segments information about segments information on business information on segments information on separate Institute of Certified Institute of Chartered items among segments lines of business Morpeth Number of Companies Ontario Business Corporations Ontario Securities Act organizational division particular segments Present Reporting Practices Present Reporting Requirements products or services reporting by diversified reporting company reporting information Reporting Inter-Segment Transactions reporting on segmented reporting purposes requirements and recommendations salaries and wages sales or gross segment margins segment profits segmented basis segmented earnings segments for reporting segments of diversified separate segments specific segments three nations United Kingdom