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" Act of 1934 are prepared in accordance with accounting principles for which there is no substantial authoritative support, such financial statements will be presumed to be misleading or inaccurate despite disclosures contained in the certificate of the... "
Investigation of Conglomerate Corporations: Hearings Before Antitrust ... - Page 112
by United States. Congress. House. Committee on the Judiciary. Subcommittee No. 5 - 1970
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Decisions and Reports, Volume 11

United States. Securities and Exchange Commission - 1945
...accounting principles for which there Is no substantial authoritative support, such financial statements will be presumed to be misleading or Inaccurate despite...accountant or In footnotes to the statements provided the matter* Involved are material. In cases where there Is a difference of opinion between the Commission...
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Decisions and Reports, Volume 37

United States. Securities and Exchange Commission - 1958
...accounting principles for which there Is no Hubstnntlal authority, such financial statements will !>< presumed to be misleading or Inaccurate despite disclosures...certificate of the accountant or In footnotes to the statement* provided the matters Involved are material." in 1955 the firm did not begin its schedule...
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Power Policy: Dixon-Yates Contract, Parts 1-2

United States. Congress. Senate. Committee on the Judiciary - 1954 - 754 pages
...accepted under oar Accounting Release No. 4 (April 25, 1938). That release provides in part: "In rases where there Is a difference of opinion between the...disclosure will be accepted in lieu of correction of tne financial statements themselves only If the points Involved are such that there Is substantial...
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Railroad Accounting Procedures

United States. Congress. House. Government Operations - 1957
...accounting principles for which there is no substantial authoritative support, such financial statements will be presumed to be misleading, or inaccurate, despite disclosures contained in the certificates of the accountant or in footnotes to the statements provided the matters involved are...
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Annual Report of the SEC.

United States. Securities and Exchange Commission - 1960
..."appropriated"), will be presumed by the Commission to be misleading or inaccurate despite disclosure contained in the certificate of the accountant or in footnotes to the financial statements, provided the amounts involved are material. The Commission also modified Rule...
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ERISA Improvements Act of 1978: Joint Hearings Before the Subcommittee on ...

United States. Congress. Senate. Committee on Human Resources. Subcommittee on Labor - 1978 - 1461 pages
...accounting principles for which there is no substantial luihoriUtive support, such financial statements will be presumed to be misleading or inaccurate despite...statements provided the matters involved are material. In cas where there is a difference of opini< between the Commission and the registra as to the proper...
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ERISA Improvements Act of 1978: Joint Hearings Before the Subcommittee on ...

United States. Congress. Senate. Committee on Human Resources. Subcommittee on Labor - 1978 - 1461 pages
...accounting principled for which there is no substantial authoritative support, auch financial statements will be presumed to be misleading or inaccurate despite...of the accountant or in footnotes to the statements prcvided the matters involved are material. In cases where there is a difference of opinion between...
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Securities and Exchange Commission Report to Congress on the Accounting ...

United States. Securities and Exchange Commission - 1978 - 1187 pages
...accounting principles for which there is no substantial authoritative support, such financial statements will be presumed to be misleading or inaccurate despite disclosures contained in the certificate of tne accountant or in footnotes to the statements provided the matters involved are material. In cases...
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SEC and corporate audits: hearings before the Subcommittee on Oversight and ...

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations - 1985
...accounting principles for which there is no substantial authoritative support, such financial statements will be presumed to be misleading or inaccurate despite...statements provided the matters involved are material. 8/ See Section F for a discussion of the FASB and the Commission's oversight of the FASB. The Ccxnnission...
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Accounting Theory

Ahmed Riahi-Belkaoui - 2004 - 598 pages
...accounting principles for which there is no substantial authoritative support, such financial statements will be presumed to be misleading or inaccurate despite...in footnotes to the statements provided the matters are material. In cases where there is a difference of opinion between the Commission and the O registrant...
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