 | United States. Securities and Exchange Commission - 1945 - 1290 pages
...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... | |
 | United States. Securities and Exchange Commission - 1958 - 1232 pages
...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... | |
 | United States. Securities and Exchange Commission - 1962 - 1022 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 . . . footnotes to the statements provided the matters Involved are material." However, although registrant's... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1954 - 864 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... | |
 | United States. Congress. House. Government Operations - 1957 - 310 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 certificates of the accountant or in footnotes to the statements provided the matters involved are... | |
 | United States. Securities and Exchange Commission - 1960 - 326 pages
..."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... | |
 | United States. Congress. House. Committee on the Judiciary - 1970 - 1210 pages
...support, such financial s!a'r ments will be presumed to be misleading or inaccurate despite discios* contained in the certificate of the accountant or in footnotes to the s»teae> provided the matters involved are material. In cases where there is a di-^ ence of opinion... | |
 | United States. Congress. Senate. Committee on Human Resources. Subcommittee on Labor - 1978 - 1498 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... | |
 | United States. Congress. Senate. Committee on Human Resources. Subcommittee on Labor - 1978 - 1626 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... | |
 | United States. Securities and Exchange Commission - 1978 - 1210 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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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... 
