 | United States. Congress. House. Committee on the Judiciary - 1970 - 1210 pages
...statements (Special Bulletin, "Disclosure of Departures from Opinions of the Accounting Principie« Board," October 1964). Members of the Institute must...referred to at p. 88 follows:) Gulf+Wstem annual report Í969 forfcoiiar ended Ji ; GULF+WESTERN INDUSTRIES-ltf 437 MADISON AVENU NEW YORK. NY 100 CONTENTS... | |
 | Ernst & Young LLP, Charles R. Wright - 1997 - 90 pages
...are considered appropriate in all circumstances covered but need not be applied to immaterial items. Covering all possible conditions and circumstances...Opinions of the Board are not intended to be retroactive. Council of the Institute has resolved that Institute members should disclose departures from Board... | |
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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... 