Opinions are considered appropriate in all circumstances covered but need not be applied to immaterial items. Covering all possible conditions and circumstances in an Opinion of the Accounting Principles Board is usually impracticable. The substance of...
Investigation of Conglomerate Corporations: Hearings Before Antitrust ... - Page 141
by United States. Congress. House. Committee on the Judiciary. Subcommittee No. 5 - 1970
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