Skip to content Skip to sidebar Skip to footer

(DOWNLOAD) "Audit Report Modifications for Changes in Accounting Principles: Are Auditors Too Enthusiastic?" by Academy of Accounting and Financial Studies Journal ~ eBook PDF Kindle ePub Free

Audit Report Modifications for Changes in Accounting Principles: Are Auditors Too Enthusiastic?

📘 Read Now     📥 Download


eBook details

  • Title: Audit Report Modifications for Changes in Accounting Principles: Are Auditors Too Enthusiastic?
  • Author : Academy of Accounting and Financial Studies Journal
  • Release Date : January 01, 1997
  • Genre: Business & Personal Finance,Books,
  • Pages : * pages
  • Size : 280 KB

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.


Download Books "Audit Report Modifications for Changes in Accounting Principles: Are Auditors Too Enthusiastic?" PDF ePub Kindle


Post a Comment for "(DOWNLOAD) "Audit Report Modifications for Changes in Accounting Principles: Are Auditors Too Enthusiastic?" by Academy of Accounting and Financial Studies Journal ~ eBook PDF Kindle ePub Free"